Mississippi 2023 Regular Session

Mississippi Senate Bill SB3143

Introduced
3/10/23  
Refer
3/10/23  
Engrossed
3/16/23  
Refer
3/21/23  
Enrolled
3/27/23  

Caption

City of Lucedale; authorize to levy tax upon sales of restaurants for the purposes of funding parks and recreation.

Impact

As a local taxation measure, SB3143 empowers Lucedale's government to enhance its recreational facilities and services without drawing from the general fund. The collected tax will be channeled solely towards parks and recreational projects, thus ensuring that the funds are dedicated and properly utilized. Furthermore, the bill outlines a clear process for the tax collection, management, and annual auditing of the funds by a certified public accountant, enhancing transparency and accountability in handling public funds.

Summary

Senate Bill 3143 authorizes the governing authorities of Lucedale, Mississippi, to impose a tax of up to 1% on gross sales from prepared food and beverages at local restaurants. The primary aim of this legislation is to generate funds specifically designated for parks and recreation capital improvements within the city. This funding mechanism relies on a referendum where locals will have the opportunity to support or oppose the tax, ensuring that community input is considered in the tax implementation process.

Sentiment

The sentiment surrounding SB3143 appears to be cautiously optimistic among proponents, particularly the local government and supporters of enhanced community services. They view the tax as a necessary investment in public amenities that can improve quality of life and potentially spur local economic development. However, there may also be concerns among residents regarding the introduction of a new tax, as any tax can be contentious, leading to divided opinions among those who may feel burdened by additional taxation on food purchases.

Contention

Notable points of contention may stem from differing opinions on the need for such a tax, with some arguing that a new tax could deter customers from dining out and potentially harm local restaurant businesses. Additionally, while the requirement for a referendum ensures democratic involvement, it raises questions about voter engagement and turnout, as the outcome is dependent on community participation. Critics might express concerns about the allocation of funds, fearing that designating them for specific projects could limit flexibility in addressing other urgent community needs.

Companion Bills

No companion bills found.

Similar Bills

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