Mississippi 2022 Regular Session

Mississippi Senate Bill SB2998

Introduced
2/11/22  
Refer
2/11/22  
Engrossed
3/16/22  
Refer
3/17/22  
Enrolled
4/4/22  

Caption

Town of Sardis; authorize the levy of a tax on hotel, motel and restaurant sales.

Impact

Under this bill, the Town of Sardis gains the authority to collect additional revenue that can be crucial for local development and tourism-related projects. By incentivizing tourism and improving recreational facilities, the town aims to potentially boost its economy by attracting more visitors. The bill also mandates that the revenue collected will be subject to annual audits by an independent accountant, ensuring transparency and accountability in how the funds are utilized.

Summary

Senate Bill 2998 authorizes the governing authorities of the Town of Sardis, Mississippi, to levy a tax on the gross sales of hotels and motels derived from room rentals, as well as on restaurant sales. This tax rate is capped at three percent of the gross proceeds for both categories. The proceeds from this tax are earmarked exclusively for the enhancement of tourism and the provision of parks and recreation facilities within the town, ensuring that these funds are not co-mingled with general fund revenues and are used specifically for the stated purposes.

Sentiment

The sentiment surrounding the bill appears to be largely positive among proponents, who view it as a necessary step to bolster local tourism and improve the town's infrastructure. However, there may be concerns regarding the tax burden on businesses operating in the hospitality sector and the operational feasibility of such taxes. The necessity for a public election to impose or continue the tax also indicates a democratic approach to governance, allowing community members to voice their opinions on the taxation issue.

Contention

Notable points of contention revolve around the establishment of the tax and potential resistance from local business owners, particularly in the hotel and restaurant sectors, who may be sensitive to additional tax obligations. The requirement for a public vote to implement or extend the tax could lead to divisions within the community, depending on how residents perceive the benefits of enhanced tourism versus the perceived financial burden of increased taxation.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2519

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS SB2154

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS HB1936

Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

MS SB3216

Town of Walnut; authorize to levy tax on restaurants, hotels, and motels and to issue bonds for parks and recreation.

MS HB1667

City of Florence; authorize a tax on restaurants and hotels/motels.

MS SB3145

George County; authorize to levy 3% sales tax on the sales of hotels and motels within the county and 1% tax on the sales of restaurants.

MS SB3219

Town of Vaiden; authorize tax on restaurants, hotels and motels for tourism and parks & recreation.

MS HB1722

Town of Walnut; authorize tax on hotels/motels, restaurants for parks and recreational facilities.

MS HB1523

City of Saltillo; authorize tourism tax on hotels, motels and restaurants.

MS HB1720

City of Pontotoc; extend repealer on authority to levy tax on hotels, motels and restaurants.

Similar Bills

MS SB2009

Highways; include Old State Highways 6 and 9 in Pontotoc County in the state highway system.

MS SB2012

State highway system; include Old State Highways 6 and 9 in Pontotoc County in.

MS SB2003

Highways; include Old State Highways 6 and 9 in Pontotoc County in the state highway system.

MS SB2154

Highways; include Old State Highways 6 and 9 in Pontotoc County in the state highway system.

MS SB2493

State highway system; revise designation for Mississippi Highway 615 in Harrison County.

MS HB1008

Highways; revise Mississippi Highway 615 in Harrison County.

MS SB2715

Mississippi School for Mathematics and Science; relocate to the campus of Mississippi State University.

MS HB1131

2024 Local Improvements Project Fund; clarify and correct names and purposes of certain.