Mississippi 2023 Regular Session

Mississippi House Bill HB1547

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

Caption

City of Pascagoula; extend repealer on hotel, motel and bed-and-breakfast tax.

Impact

The bill's passage confirms the ongoing relationship between local authorities and tax regulation, highlighting the importance of tourism and hospitality industries in Pascagoula's economy. The city authorities can levy a tax not exceeding three percent (3%) on room rentals, which, while intended for the public good, may also raise questions about the financial burden on businesses in the hospitality sector. It is expected that the revenue generated will be distinctly allocated for tourism promotion and related purposes, thus separating it from the general fund.

Summary

House Bill 1547 aims to extend the authority of the City of Pascagoula to levy a tax on the gross proceeds derived from hotel, motel, and bed-and-breakfast room rentals. Originally set to expire on July 1, 2023, the bill extends the repeal date to July 1, 2027. This extension is seen as a crucial move to fund local initiatives aimed at promoting tourism, economic development, and recreational activities within the city. By enabling this tax, the city hopes to generate additional revenue that can be invested back into local projects and community enhancements.

Sentiment

The sentiment surrounding the bill appears largely supportive among local lawmakers, aimed at sustaining economic activity through tourism. However, the potential growth of taxation may spark concern among local operators in the hospitality sector, fearing it may deter business from both local establishments and tourists. Nonetheless, the argument for the renewal of this tax leans on its perceived benefits for the community’s overall economic health and ability to fund public initiatives.

Contention

A notable point of contention relates to the required process for enacting this tax which necessitates a referendum. Local governing authorities must declare their intention to levy the tax, including setting the amount and calling for a public vote, which requires a favorable outcome from at least sixty percent of qualified electors. This aspect adds a layer of complexity and community engagement, reflecting a tension between governance authority and public consent regarding taxations.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3060

City of Pascagoula; extend repealer on hotel/motel/bed-and-breakfast tourism tax.

MS SB2016

City of Brookhaven; extend repeal date on the tax upon room rentals of hotels, motels and bed-and-breakfast establishments.

MS SB2520

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

MS HB1209

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

MS HB1643

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

MS SB3058

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

MS HB1720

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

MS SB3220

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

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.

Similar Bills

MS SB3060

City of Pascagoula; extend repealer on hotel/motel/bed-and-breakfast tourism tax.

MS SB3274

City of Pascagoula; extend tourism tax levied on prepared food sold at restaurants.

MS HB1654

City of Pascagoula; extend tourism tax levied on prepared food sold at restaurants.

MS HB1209

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

MS SB2520

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

MS HB1989

Economic development; provide loans for certain projects and authorize issuance of bonds for loans.

MS HB1411

Gaming; authorize a licensed gaming establishment in City of Jackson.

MS SC518

Mourn the loss and celebrate the contributions and career of Mississippi music icon and Tropical Rock legend Jimmy Buffett.