Mississippi 2023 Regular Session

Mississippi Senate Bill SB2004

Introduced
1/4/23  
Refer
1/4/23  
Engrossed
3/16/23  
Refer
3/21/23  
Enrolled
3/27/23  

Caption

Town of Duck Hill; authorize governing authorities to levy tourism tax.

Impact

The bill's implementation is expected to provide a new income stream to support community projects and tourism initiatives. The Town of Duck Hill will need to conduct an election to gauge voter support for the tax, with a threshold of sixty percent of participants voting in favor required for the tax to be enacted. Additionally, the tax proceeds are designated specifically for promoting tourism and recreational activities, ensuring that these funds are not included in the general fund revenues.

Summary

Senate Bill 2004 authorizes the governing authorities of the Town of Duck Hill, Mississippi, to levy a tax on the gross proceeds of sales from restaurants and prepared food sold at convenience stores, with the objective of funding tourism, parks, and recreation within the town. The tax is capped at a rate of two percent (2%) and aims to enhance the local economy by promoting community attractions and services. Notably, the legislation requires that the tax be collected and administered in a manner consistent with state sales tax regulations.

Sentiment

The general sentiment surrounding SB2004 appears supportive, as it presents a proactive approach to boosting local revenue for community development. However, discussions may also raise concerns about tax burdens on local businesses and the effectiveness of using tax revenues for the proposed purposes. The requirement for a community vote reflects an effort to include local residents in the decision-making process, indicating a mixed sentiment regarding the potential financial implications.

Contention

A point of contention could arise from the necessity for an election to implement the tax, which may lead to varied opinions among constituents regarding taxation. Additionally, the scope of the tax and its direct impact on local businesses, particularly in the hospitality sector, will likely be scrutinized. Community members may also discuss how effectively the funds generated will be used to achieve the goals of enhancing tourism and recreation, emphasizing accountability in expenditure.

Companion Bills

No companion bills found.

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