Mississippi 2023 Regular Session

Mississippi House Bill HB1325

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
3/22/23  
Refer
3/22/23  
Enrolled
3/25/23  

Caption

City of Brandon; extend repealer on hotels/motel to fund amphitheater and other ancillary improvements.

Impact

The impact of HB 1325 is significant for municipal funding as it allows the city of Brandon to maintain a critical revenue source over the next several years. The tax, set at 3% of the gross proceeds from room rentals, will support local projects that could contribute to economic development and tourism in the area. By securing this tax revenue for an additional four years, the city can better plan and implement improvements related to the amphitheater and other facilities that may bolster local attractions.

Summary

House Bill 1325 proposes an amendment to existing local and private laws in Mississippi to extend the period before a certain provision is repealed. Specifically, it extends the date for the repeal of the law that allows the city of Brandon to levy a tax on room rentals from hotels and motels within the city. The funds generated from this tax are intended for the financing of an amphitheater and associated improvements. By extending the repeal date from July 1, 2030, to July 1, 2034, the bill seeks to provide the city with continued funding for community enhancements and entertainment venues.

Sentiment

The sentiment surrounding HB 1325 appears to be supportive among local government officials and potentially the constituents who benefit from enhanced cultural facilities. The ability to fund an amphitheater within the community is often viewed positively as these venues can promote local events, attract visitors, and stimulate economic activity. However, the tax on hotel and motel rentals may be viewed critically by hotel operators and some residents who feel additional taxes could deter business or lead to increased lodging costs.

Contention

Notable points of contention could arise concerning the fairness and efficacy of the hotel and motel tax as a sustainable funding source. Critics may argue that relying on transient lodging taxes can be unpredictable and may not sufficiently fund long-term community projects. Additionally, there could be debates regarding the allocation of funds raised through this tax and the potential impacts on local businesses in the lodging sector. Ensuring transparency in how these funds are utilized will be crucial to maintaining public support.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1643

City of Petal; extend repealer on hotels, motels, bar and resturant tax.

MS SB2520

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

MS HB1720

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

MS HB1209

City of Waynesboro; extend repealer on authority to impose tax on bars, restaurants, hotels/motels, B & Bs.

MS SB2139

City of West Point; extend repealer on authority to levy tax on hotels, motels and restaurants for tourism and parks & rec.

MS HB1816

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

MS HB1825

City of Louisville; extend repealer on authority to levy tax on hotels/motels, and on tourism and economic advisory board.

MS HB1646

City of West Point; extend repealer on authority to levy tax on hotels, motels and restaurants for tourism and parks and recreation.

MS SB3220

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

MS SB2963

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

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