Mississippi 2023 Regular Session

Mississippi Senate Bill SB2709

Introduced
1/16/23  
Refer
1/16/23  

Caption

Tourism project sales tax incentive program; include certain hotel projects in.

Impact

The proposed changes underline the importance of hotel development in enhancing tourism in Mississippi. By lowering the barriers for hotel projects to gain sales tax incentives—such as allowing hotels with investments of at least $40 million to qualify—SB2709 could catalyze large-scale economic development across the state. Additionally, it emphasizes supporting a diverse array of establishments to boost tourism revenue, which is vital for local economies. The Mississippi Development Authority plays a key role in overseeing the approval processes and ensuring compliance with investment requirements.

Summary

Senate Bill 2709 aims to amend the definition of 'tourism project' within Mississippi's existing tourism project sales tax incentive program. The amendment specifically includes certain hotels under this definition, thereby allowing them to qualify for the tax incentives previously reserved for broader tourism-related ventures such as theme parks, cultural centers, and sports facilities. This inclusion signifies a notable shift in policy to support the development of hotels, particularly those that meet substantial investment thresholds and offer a variety of guest amenities.

Contention

There may be some public concern regarding the focus on large-scale investments in hotel and tourism projects at the potential expense of smaller, local businesses. Critics could argue that the preemption of regulations governing retail activities within these tourism developments might undermine local retail ventures. Furthermore, the policy's potential impact on housing affordability and the local community's culture could be contentious points as these large investments reshape areas traditionally characterized by local charm and small businesses.

Companion Bills

No companion bills found.

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