Mississippi 2026 Regular Session

Mississippi House Bill HB1999

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

Caption

Town of Oakland; extend repeal date on tax on restaurants and prepared food at convenience stores.

Impact

By enabling the Town of Oakland to maintain this tax, the bill supports local initiatives aimed at enhancing tourism and recreational offerings, potentially driving more visitors to the area. The funds generated from this tax are earmarked strictly for these purposes and are not counted as general fund revenues, ensuring they are dedicated solely to promoting the town's amenities and initiatives. This measure can enhance local economic activity, although it may also impose a small additional cost on local consumers availing services at these establishments.

Summary

House Bill 1999 is a legislative measure amending Chapter 908 of the Local and Private Laws of 2022 concerning the Town of Oakland, Mississippi. The bill extends the repeal date on a tax that allows the town's governing authorities to levy a tax on the gross proceeds from the sale of prepared food at restaurants and convenience stores. This extension pushes the repeal date from July 1, 2026, to July 1, 2030, allowing the continued collection of this tax intended for promoting tourism, parks, and recreation within the town.

Sentiment

General sentiment around HB 1999 appears to be supportive among town officials and local businesses who believe that the extended tax will provide necessary resources to foster tourism and community development. There may, however, be concerns regarding the tax burden on consumers who frequent restaurants and convenience stores. Yet, the benefit of improved local amenities and increased tourism is often highlighted as a significant trade-off.

Contention

There might be potential contention surrounding the tax's impact on consumer spending and local business profitability. While proponents argue that it will enhance community resources, opponents might question the fairness of adding a tax to essential purchases, impacting low-income families more significantly. Overall, the discussions suggest that the bill balances enabling local revenue generation while aiming to improve the quality of life and recreational options available to residents and visitors alike.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3274

City of Pascagoula; extend tourism tax levied on prepared food sold at restaurants.

MS HB1654

City of Pascagoula; extend tourism tax levied on prepared food sold at restaurants.

MS HB1936

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

MS HB1717

Town of Mize; extend date of repeal on restaurant tax.

MS SB3058

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

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.

MS HB1643

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

MS HB1997

City of Vicksburg; revise definition of restaurant under Vicksburg Economic Recreation and Tourism tax and extend repealer on tax.

Similar Bills

No similar bills found.