Mississippi 2024 Regular Session

Mississippi Senate Bill SB2248

Introduced
2/5/24  
Refer
2/5/24  
Engrossed
2/28/24  
Refer
2/28/24  
Enrolled
3/28/24  

Caption

City of Amory; authorize to enact a tax on hotels, motels and restaurants for tourism and parks and recreation.

Impact

The implications of SB2248 are significant for local funding mechanisms. The authorized tax is expected to provide a steady source of revenue that is specifically earmarked for tourism promotion and recreation development. This is a continuation of a similar tax framework, as the bill replaces a previous law that was modified within the past decade. The new law includes provisions for annual audits of the funds collected, ensuring transparency and accountability in how the money is spent. The city will maintain a separate accounting for the receipts and expenditures from this tax, thereby promoting responsible management of public funds.

Summary

SB2248 authorizes the governing authorities of the City of Amory, Mississippi, to levy a tax of up to 3% on the gross sales derived from room rentals at hotels and motels, as well as on the gross proceeds from restaurant sales. The purpose of this tax is to generate revenue for promoting tourism and enhancing parks and recreation facilities within the city. By creating a dedicated funding source, the bill aims to bolster the local economy through increased tourism-related activities and improvements to community recreation resources.

Sentiment

The overall sentiment towards SB2248 appears largely supportive among the local government and business community who see the potential benefits this tax could bring. However, this sentiment could vary depending on individual views regarding the burden of additional taxation on consumers using the hotels and restaurants. Proponents argue that the benefits of enhancing tourism and park facilities will outweigh any negative perceptions associated with tax increases. Community feedback during public discussions may reveal a spectrum of opinions, particularly among local residents who might weigh the costs against anticipated benefits.

Contention

Notable points of contention surrounding SB2248 might include debates about the appropriateness of implementing a new tax on transient visitors versus established residents. Additionally, concerns may arise regarding the effectiveness and efficiency of spending the tax revenue on tourism-related initiatives versus general city improvements. Given the requirement for an election to approve its implementation, the bill requires a super majority (60%) in favor during voting, indicating that while there is support among certain stakeholders, the final decision rests on convincing a broader base of the city's electorate.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1807

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

MS HB1802

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

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 HB1197

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

MS HB1816

City of Clinton; extend repeal date on additional tourism tax on hotels and motels.

MS SB3145

George County; authorize to levy 3% sales tax on the sales of hotels and motels within the county and 1% tax on the sales of restaurants.

MS HB1801

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

Similar Bills

MS HB769

Income tax; reenact and extend repealer on credit for qualified railroad reconstrution or replacement expenditures.

MS SB2477

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB624

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS SB2585

Campaign finance; reform.

MS SB3163

Income tax; authorize credit for certain expenditures for railroad reconstruction or replacement or new rail infrastructure.

MS HB1093

PEER Committee; require to review effectiveness of the Mississippi Development Authority Tourism Advertising Fund.

MS SB2650

"Mississippi Veterans Cemetery Perpetual Care Fund"; create.

MS HB736

Mississippi Veterans Cemetery Perpetual Care Fund; create.