Mississippi 2023 Regular Session

Mississippi House Bill HB1667

Introduced
2/15/23  
Refer
2/15/23  
Engrossed
3/22/23  
Refer
3/22/23  
Enrolled
3/26/23  

Caption

City of Florence; authorize a tax on restaurants and hotels/motels.

Impact

The bill significantly alters local funding mechanisms by providing the city government with the authority to impose these taxes conditional upon voter approval through a municipal election. The governing authorities will have to publicly declare their intention to levy these taxes, publish notices, and hold an election in which at least sixty percent of voters must agree to the tax imposition for it to take effect. This introduces a mechanism that involves community engagement and approval, ensuring local representation in tax-related decisions.

Summary

House Bill 1667 aims to authorize the governing authorities of the City of Florence, Mississippi, to levy taxes on hotels, motels, and restaurants. Specifically, the bill allows a tax of up to three percent on the gross sales from room rentals of hotels and motels, and a tax not exceeding two percent on the gross proceeds from restaurant sales. The revenue generated from these taxes is earmarked for funding the city's parks and recreation department, providing a dedicated financial source for community recreational initiatives.

Sentiment

The sentiment around HB 1667 appears to be mixed, primarily revolving around issues of fiscal responsibility and local governance. Supporters likely see this as a necessary step to enhance funding for recreational services, which could lead to improved community spaces and activities. On the other hand, opponents may express concerns about additional taxation in an already challenged economy, fearing that increased costs might deter tourism and affect local businesses negatively.

Contention

A notable point of contention is the requirement for a local election before the tax can be implemented, which could be viewed as both a safeguard for taxpayer interests and a potential hurdle that delays necessary funding. Additionally, the specific language in the bill excludes various types of facilities from taxation (e.g., hospitals, nursing homes), which could spark debates about tax fairness and equity among local enterprises. The bill is set to be repealed after July 1, 2027, unless further action is taken, adding a time-sensitive element to the discussions.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1523

City of Saltillo; authorize tourism tax on hotels, motels and restaurants.

MS HB1807

City of Eupora; authorize tourism tax on hotels/motels/Airbnbs and restaurants.

MS HB1720

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

MS SB2520

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

MS SB2519

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS SB2154

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS HB4119

City of Morton; authorize tax on hotels, motels and restaurants to fund tourism, parks and recreation in.

MS SB2248

City of Amory; authorize to enact a tax on hotels, motels and restaurants for tourism and parks and recreation.

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.

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MS SB2012

State highway system; include Old State Highways 6 and 9 in Pontotoc County in.

MS SB2003

Highways; include Old State Highways 6 and 9 in Pontotoc County in the state highway system.

MS SB2154

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MS HB1008

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MS SB2715

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