Mississippi 2023 Regular Session

Mississippi House Bill HB1521

Introduced
2/3/23  
Refer
2/3/23  
Engrossed
3/2/23  
Refer
3/6/23  
Enrolled
3/15/23  

Caption

City of Brandon; extend repealer on tax on sales of prepared food and drink at restaurants and bars.

Impact

By extending the taxation authority, HB1521 reaffirms the City's ability to generate specific revenue to support local projects and initiatives aimed at enhancing community engagement and economic activities. The funds generated are not considered general fund revenues, meaning they will be strictly allocated to the designated special fund for tourism and recreational purposes. This is significant for the local economy, as it aims to boost tourism which can lead to increased business for local restaurants and bars.

Summary

House Bill 1521 aims to extend the existing local law that authorizes the City of Brandon, Mississippi, to impose a tax on the sale of prepared food and beverages in restaurants and bars. Originally set to be repealed on July 1, 2024, the bill extends this deadline to July 1, 2028. The tax rate proposed is set at 2% on gross sales derived from retail sales of prepared food and beverages, with the revenue earmarked for promoting tourism, parks, and recreation within the city. This bill essentially helps ensure continued funding for these areas for the next few years.

Sentiment

The sentiment surrounding HB1521 appears to be generally positive among its supporters, particularly those who believe in the value of investing in tourism and recreational facilities. Proponents argue that the tax is a vital tool for funding necessary development and maintenance of local amenities that benefit both residents and visitors. Conversely, there may be some apprehension amongst local business owners regarding the additional financial burden of this tax, although the community seems more focused on the longer-term benefits derived from enhanced tourism.

Contention

One notable point of contention could arise from the referendum requirement stipulated in the bill, which mandates that a majority of voters must approve the tax for it to be levied. This aspect introduces the potential for public pushback or support based on varying opinions about taxation. Furthermore, critics may argue that any form of taxation can strain local businesses, especially in a recovery phase post-pandemic, thus leading to discussions about whether further taxation is warranted at this time.

Companion Bills

No companion bills found.

Similar Bills

MS HB1757

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