Mississippi 2023 Regular Session

Mississippi House Bill HB1583

Introduced
2/9/23  
Refer
2/9/23  
Engrossed
3/2/23  
Refer
3/6/23  

Caption

City of Durant; authorize a tax on restaurants to promote tourism, parks and recreation.

Impact

The passage of HB 1583 is likely to have a significant fiscal impact on local revenue streams in Durant. The funds generated from the tax are to be placed in a special fund, distinctly separate from the city’s general fund. This ensures transparency in how the tax revenue is utilized, directing it specifically towards tourism and recreational projects rather than everyday city operations. The anticipated outcome is an enhancement of local attractions and facilities which, in turn, could stimulate economic growth through increased visitor traffic and spending in the city.

Summary

House Bill 1583 authorizes the governing authorities of the City of Durant, Mississippi, to levy a 2% tax on the gross proceeds from restaurant sales. The purpose of this tax is to provide funds aimed at promoting tourism and enhancing parks and recreation facilities within the city. To implement this tax, the city must hold an election where the qualified electors can vote on the tax proposal, ensuring community input and consent prior to imposing the levy. The bill specifies that tax collection procedures will conform to state standards and outlines the necessary steps for its adoption.

Sentiment

The sentiment surrounding HB 1583 appears to be cautiously optimistic among supporters, who view the tax as a necessary tool for promoting local economic development. However, there may also be apprehensions regarding the impact of additional taxes on local business owners, particularly restaurateurs, who may feel the added financial burden during challenging economic times. Conversations around the bill highlight a desire for balanced growth that supports the community without overwhelming local businesses.

Contention

A notable point of contention involves the requirements for enacting the tax, particularly the need for a favorable vote from at least 60% of electors participating in the election. This provision could lead to challenges in mobilizing community support, especially if there are opposing views on the necessity or implications of the tax. Critics may argue that the tax could deter new restaurants from opening or strain existing establishments, raising concerns about its overall feasibility and the effectiveness of targeting tourism as a revenue stream.

Companion Bills

No companion bills found.

Previously Filed As

MS HB4115

City of Durant; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1551

City of Hernando; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1740

City of Fulton; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1743

City of Kosciusko; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1747

City of Clinton; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1961

City of Verona; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1958

City of Water Valley; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1582

City of Durant; authorize tourism tax on restaurants and alcoholic beverages.

MS SB3221

City of Ridgeland; authorize to levy tax on restaurants, hotels, and motels to promote tourism, parks and recreation.

MS HB1777

City of Ridgeland; authorize to levy tax on restaurants, hotels and motels to promote tourism, parks and recreation.

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