Mississippi 2023 Regular Session

Mississippi House Bill HB1196

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
2/16/23  
Refer
2/17/23  
Enrolled
3/16/23  

Caption

City of McComb; extend date of repeal on hotel/motel tourism tax.

Impact

This legislation impacts state laws related to local taxation, specifically by allowing local authorities in McComb to sustainably finance tourism-related initiatives. By ensuring that the city can maintain this tax, HB 1196 supports the economic development of McComb through enhanced funding for tourism and recreation projects. The proceeds from this tax are mandated to be used solely for their intended purposes, which include advertising McComb's attractions and events that cater to visitors, thereby promoting local economic growth.

Summary

House Bill 1196 aims to amend existing local laws governing the City of McComb, Mississippi, by extending the date of repeal for a tourism tax previously established for the city. The bill modifies the provisions set out in Chapter 916 of the Local and Private Laws, originally concerning the authorization for hotel and motel operators to impose a tax not exceeding three percent on their gross room rental proceeds. This tax is intended to generate revenue specifically aimed at promoting tourism, parks, and recreational activities within the city. The new repeal date is set for July 1, 2027, thereby giving the city continued authority to levy this tax for an extended period.

Sentiment

The sentiment surrounding HB 1196 appears largely supportive among local leaders and business owners who operate in the tourism sector, as it reflects a commitment to invest in the local economy's growth. However, there may be some concerns from residents about increased taxation, even if it's specifically targeted at visitors. The general understanding is that the tourism tax is a strategic effort to elevate the city's visibility and offerings to tourists, which is generally viewed positively among stakeholders.

Contention

Notable points of contention may arise from discussions around the efficacy and fairness of the tourism tax itself. While proponents highlight its benefits for local development, opponents may argue that relying on taxes levied on transient visitors could deter tourism or lead to adverse economic consequences long-term. Additionally, the requirement for voter approval before imposing the tax adds a layer of complexity; the tax can only come into effect if a supermajority of local voters support it, which could influence its future implementation and acceptance.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2963

City of McComb; extend repealer on hotel/motel tourism tax.

MS HB1816

City of Clinton; extend repeal date on additional tourism tax on hotels and motels.

MS SB3220

City of Fulton; extend repealer on hotel/motel tourism tax.

MS SB3153

City of Pearl; extend repealer on hotel/motel & restaurant tourism tax.

MS HB1752

City of Fulton; extend date of repeal on hotel/motel tourism tax.

MS HB1526

City of Richland; extend date of repeal on hotel/motel; tourism tax.

MS SB3058

City of Petal; extend repealer on hotel/motel and restaurant/bar tourism taxes.

MS SB2960

City of Grenada; extend repealer on hotel/motel & restaurant tourism tax.

MS HB1788

City of Columbia; extend repeal date on hotel/motel and restaurant tourism tax.

MS SB2518

City of Batesville; extend repealer on hotel/motel & restaurant tourism tax.

Similar Bills

MS HB624

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB769

Income tax; reenact and extend repealer on credit for qualified railroad reconstrution or replacement expenditures.

MS SB2477

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB1093

PEER Committee; require to review effectiveness of the Mississippi Development Authority Tourism Advertising Fund.

MS SB2650

"Mississippi Veterans Cemetery Perpetual Care Fund"; create.

MS HB736

Mississippi Veterans Cemetery Perpetual Care Fund; create.

MS SB2645

"Mississippi Veterans Home Perpetual Care Fund"; create.

MS HB735

Mississippi Veterans Home Perpetual Care Fund; create.