Mississippi 2026 Regular Session

Mississippi House Bill HB1998

Introduced
2/18/26  
Refer
2/18/26  
Engrossed
3/19/26  
Refer
3/20/26  
Enrolled
3/26/26  

Caption

Town of Byhalia; extend date of repeal on town's hotel/motel tax.

Impact

The passage of HB 1998 is anticipated to have a direct impact on local funding and financial resources available for tourism and recreational initiatives. By extending the tentatively set expiration date, the town can continue to regulate this local tax, ensuring a consistent revenue stream aimed at attracting visitors and improving community facilities. Furthermore, it reinforces the town's right to self-govern in terms of local taxation, which can benefit local businesses dependent on tourism.

Summary

House Bill 1998 is focused on extending the provision that allows the Town of Byhalia, Mississippi, to impose a hotel and motel tax of up to 2% on gross room rental proceeds. This bill aims to extend the expiration date of this tax provision from July 1, 2026, to July 1, 2030. The revenue generated from this tax is designated specifically for promoting tourism and supporting parks and recreation within the Byhalia area, thereby aiming to enhance the local economy.

Sentiment

The overall sentiment towards HB 1998 appears positive, particularly among local officials who see the ongoing tax as a beneficial tool for funding essential services and projects. While there is support from the town's governing authorities, varying opinions might exist from local businesses and residents around the implications of this tax; however, discussions reflect an understanding of its benefits for community development.

Contention

Notably, the key point of contention remains the imposition of taxes on hotel rentals. While supporters argue it is essential for local economic growth and community welfare, some may express concerns regarding the cumulative tax burden on visitors and its potential impact on hotel occupancy. The bill requires future voter approval when changes to the tax are proposed, empowering residents to have a say in local taxation matters.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1936

Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

MS HB1643

City of Petal; extend repealer on hotels, motels, bar and resturant tax.

MS SB3064

City of Byram; extend repeal date on hotel and motel tax.

MS SB2016

City of Brookhaven; extend repeal date on the tax upon room rentals of hotels, motels and bed-and-breakfast establishments.

MS HB1825

City of Louisville; extend repealer on authority to levy tax on hotels/motels, and on tourism and economic advisory board.

MS SB3058

City of Petal; extend repealer on hotel/motel and restaurant/bar tourism taxes.

MS SB3063

City of Louisville; extend the hotel and motel tax repeal date to July 1, 2029.

MS SB3059

City of Hattiesburg; extend repeal date on hotel, motel and restaurant tax.

MS SB3057

City of Booneville; extend date of repeal on city's hotel, motel and restaurant tax.

MS HB1809

City of Senatobia; extend repeal date on hotel/motel and restaurant tourism tax.

Similar Bills

No similar bills found.