Mississippi 2023 Regular Session

Mississippi House Bill HB1790

Introduced
3/2/23  
Refer
3/2/23  
Engrossed
3/9/23  
Refer
3/13/23  
Enrolled
3/24/23  

Caption

Washington County; reenact and extend repeal date on hotel and motel tax supporting a sports complex.

Impact

The bill plays a crucial role in shaping local economic development strategies in Washington County. By allowing local governance to levy a tax specifically for youth activities, it constitutes a significant means for generating revenue dedicated to community improvement. The funds raised through this taxation method are intended for the development of local infrastructure that can enhance recreational opportunities and promote healthier life choices among youth. Furthermore, the structure of the bill ensures that these funds will be protected from burdening the general fund, promoting targeted investment in the community.

Summary

House Bill 1790, introduced in the Mississippi Legislature, seeks to reenact and amend existing local laws concerning the taxation of hotel and motel room rentals in Washington County. The bill extends the repeal date of the law that allows the Washington County Board of Supervisors to impose a tax of up to 2% on the gross proceeds from hotel and motel room rentals. The proceeds from this tax are specifically earmarked for establishing a sports complex aimed at providing recreational facilities for the youth in the county. This extension is set to last until July 1, 2027, aiming to ensure ongoing funding for the proposed sports complex.

Sentiment

The atmosphere surrounding HB 1790 appears largely supportive, particularly among community leaders and residents who recognize the value of investing in youth programs and local facilities. Proponents highlight the bill as a proactive approach to encourage youth engagement in sports and community activities. However, some voices express concern regarding fiscal responsibility and the potential implications of additional taxation on businesses operating within the county. The debate encapsulates a broader discussion on balancing community needs with economic viability.

Contention

One notable point of contention in discussions surrounding HB 1790 includes concerns over how the tax will impact local businesses, particularly smaller hotels and motels, which may feel the strain of added tax burdens. Critics suggest that while the intention of developing a sports complex is commendable, the financing mechanisms should be scrutinized to avoid any adverse effects on the local economy. Additionally, the prohibition against leasing the sports complex until all debts are paid raises questions about the sustainability and management of the project in the event of unforeseen financial challenges.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3200

Washington County; extend the repeal date on the hotel and motel tax supporting a sports complex.

MS SB3201

Jackson County; repurpose and extend repeal date on tourism tax on hotels and motels.

MS HB1816

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

MS HB1643

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

MS HB1533

Town of Byhalia; reenact hotel and motel tax and extend repeal date until July 1, 2026.

MS HB1936

Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

MS SB3064

City of Byram; extend repeal date on hotel and motel tax.

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 SB2963

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

Similar Bills

MS HB624

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB769

Income tax; reenact and extend repealer on credit for qualified railroad reconstrution or replacement expenditures.

MS SB2477

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS SB3163

Income tax; authorize credit for certain expenditures for railroad reconstruction or replacement or new rail infrastructure.

MS SB2585

Campaign finance; reform.

MS HB1093

PEER Committee; require to review effectiveness of the Mississippi Development Authority Tourism Advertising Fund.

MS HB1504

Campaign finance; revise various provisions of laws related to.

MS HB736

Mississippi Veterans Cemetery Perpetual Care Fund; create.