Mississippi 2023 Regular Session

Mississippi House Bill HB1794

Introduced
3/9/23  
Refer
3/9/23  
Engrossed
3/22/23  
Refer
3/22/23  
Enrolled
3/25/23  

Caption

City of Charleston; extend date of repeal on restaurant tourism tax.

Impact

The extension of this tax has significant implications for local revenue streams. By allowing the continuation of this tax, Charleston can maintain its investments in tourism and recreational services, which are crucial for local economic growth. The dedicated funds must be kept separate from the city's general fund, ensuring they are utilized strictly for the intended purposes outlined in the bill. This helps establish financial accountability and transparency regarding how these funds are spent.

Summary

House Bill 1794 aims to extend the repeal date for a specific tax levied by the City of Charleston, Mississippi, on restaurant sales. Originally set to be repealed on July 1, 2023, the bill extends this date to July 1, 2027. The tax, capped at 2% of the gross sales revenue of restaurants, is intended to provide funding for promoting tourism and enhancing parks and recreation within the city. This act emphasizes the local governing authorities' discretion in assessing and collecting the tax as a resource for community development.

Sentiment

The sentiment surrounding HB 1794 appears generally positive among local stakeholders who recognize the importance of tourism and recreational funding for community enhancement. City officials and business owners likely view the tax as a necessary means of bolstering sales and fostering a vibrant local economy. However, there may be apprehension among some community members regarding the burden of additional taxation on consumers, particularly in a fluctuating economic environment.

Contention

One potential point of contention related to HB 1794 is how tax revenues will be perceived and managed by various stakeholders. The requirement of 60% voter approval for the tax to be imposed may raise concerns over public sentiment and opposition among residents affected by the tax. Additionally, the necessity for public notification and the democratic process of voting on the tax underscores ongoing debates about local taxation policies and community priorities.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1356

City of Lexington; extend repealer on restaurant tourism tax.

MS HB1525

City of Richland; extend repealer on bar and restaurant tourism tax.

MS SB2960

City of Grenada; extend repealer on hotel/motel & restaurant tourism tax.

MS SB3058

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

MS SB3153

City of Pearl; extend repealer on hotel/motel & restaurant tourism tax.

MS SB2891

City of Baldwyn; extend repealer on hotel/motel & restaurant tourism tax.

MS HB1788

City of Columbia; extend repeal date on hotel/motel and restaurant tourism tax.

MS SB2518

City of Batesville; extend repealer on hotel/motel & restaurant tourism tax.

MS HB1719

City of Houston; extend repealer on hotel/motel and restaurants tax for tourism, parks and recreation.

MS HB1809

City of Senatobia; extend repeal date on hotel/motel and restaurant tourism tax.

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