Mississippi 2024 Regular Session

Mississippi House Bill HB4119

Introduced
4/9/24  
Refer
4/9/24  
Engrossed
4/17/24  
Refer
4/18/24  

Caption

City of Morton; authorize tax on hotels, motels and restaurants to fund tourism, parks and recreation in.

Impact

The bill is expected to provide a new revenue stream dedicated solely to local parks and recreation efforts, which may enhance community amenities and attract more visitors to Morton. The requirement of a public vote not only ensures community involvement in the decision but also highlights local governance in financial matters. Proponents argue that the special tax will improve the quality of life for residents and enhance the city's attractiveness to tourists, which in turn could lead to broader economic benefits in the area.

Summary

House Bill 4119 authorizes the City of Morton, Mississippi, to levy a special tax on hotels and restaurants to support local tourism and recreation initiatives. Specifically, the bill permits a tax rate of up to 3% on the gross sales of hotel room rentals and 2% on the gross sales of prepared food and beverages sold by restaurants. The funds generated from this tax are intended to promote, finance, and maintain parks and recreation facilities within the city. Before any tax can be implemented, the governing authorities must organize an election where the city’s electors will vote on the proposed tax, necessitating a 60% approval for the tax to be enacted.

Sentiment

The sentiment around HB 4119 appears generally positive among supporters who view it as a proactive step towards improving community infrastructure and enhancing local tourism. They express confidence that the financial support will result in better recreational facilities, which can lead to increased patronage of local businesses. However, there may be concerns about the potential financial burden on hospitality businesses, particularly during economic downturns or periods of decreased travel, although the structure of the tax is designed to be transparent and directly tied to community enhancement projects.

Contention

Notable points of contention may arise regarding the implementation of the special tax, particularly during the election process. Businesses involved in the hospitality sector may argue against these additional taxes, fearing reduced customer spending as a result of raised prices from the tax passed onto consumers. Additionally, discussions may center on how the tax revenues are allocated and the effectiveness of the funds towards the stated goals of promoting parks and recreation versus potential administrative overhead. The bill includes provisions for annual audits, which can address transparency concerns but also adds a layer of accountability to its implementation.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1802

City of Lucedale; authorize tax on hotels/motels and restaurants to fund parks and recreational capital improvement projects.

MS HB1807

City of Eupora; authorize tourism tax on hotels/motels/Airbnbs and restaurants.

MS SB2519

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS HB1667

City of Florence; authorize a tax on restaurants and hotels/motels.

MS SB2520

City of Waynesboro; extend repealer on authority to levy tax on hotels, motels, restaurants and bars.

MS HB1209

City of Waynesboro; extend repealer on authority to impose tax on bars, restaurants, hotels/motels, B & Bs.

MS HB1801

George County; authorize tax on hotels/motels and restaurants to fund a sports facility and recreation capital improvement projects.

MS SB3150

City of Kosciusko; authorize election for restaurant tax to fund tourism and parks and recreation.

MS HB1197

City of Baldwyn; extend date of repeal on tax for hotels, motels, restaurants and convenience stores.

MS SB2960

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

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MS SB2154

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MS SB2003

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MS SB2012

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MS HB1008

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