Mississippi 2023 Regular Session

Mississippi Senate Bill SB2151

Introduced
1/11/23  
Refer
1/11/23  
Engrossed
2/20/23  
Refer
2/22/23  
Enrolled
3/6/23  

Caption

Town of North Carrollton; extend repeal date on restaurant tourism tax.

Impact

The provisions of SB2151 authorize the Town of North Carrollton to impose a tax of up to two percent (2%) on the gross earnings of restaurants. This taxation framework allows the town to secure dedicated funding not only for tourism enhancement but also for recreational initiatives that could aid in local economic development. The funds collected from this tax must be kept separate from the general fund, ensuring that they are exclusively used for the stated purposes of tourism and recreation.

Summary

Senate Bill 2151 proposes an amendment to the Local and Private Laws of 2019 concerning the Town of North Carrollton, Mississippi. The bill extends the repeal date of a provision allowing the town's governing authorities to levy a tax on the gross proceeds of restaurant sales specifically for the purpose of generating funds to promote tourism, parks, and recreation activities. The new repeal date is set for July 1, 2027, which effectively prolongs the financial support mechanism established by the original law.

Sentiment

The sentiment surrounding SB2151 is largely positive among local lawmakers and business owners since the funds from the tax are intended to improve the town's competitiveness in attracting tourism and investment. Proponents argue that enhancing tourism can lead to additional revenues and job creation within the community. However, there are concerns among some residents regarding additional tax burdens especially for local restaurants, emphasizing the need for a careful balance between funding public projects and supporting local businesses.

Contention

Debate around SB2151 might center on the implications of ongoing taxation and its potential impact on the restaurant industry in North Carrollton. While proponents see the tax as an opportunity for growth and enhanced municipal facilities, restaurateurs may view it as another financial strain. The process for the tax implementation requires community input, necessitating a resolution and an electoral process to gauge public support, further highlighting the balance of governance and local sentiment.

Companion Bills

No companion bills found.

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