Mississippi 2026 Regular Session

Mississippi House Bill HB4012

Introduced
2/18/26  
Refer
2/18/26  

Caption

City of Clinton; extend repeal date on restaurant tax.

Impact

The implications of HB4012 include a sustainable revenue stream for the City of Clinton that can improve local tourism, parks, and recreational facilities. As the tax is applied to the gross sales of prepared food by restaurants, it is expected that the additional funds will bolster the local economy and enhance the quality of life for residents through better public facilities and promotional activities aimed at attracting visitors.

Summary

House Bill 4012 seeks to amend Chapter 950 of the Local and Private Laws of 2022 by extending the repeal date on a provision that allows the City of Clinton, Mississippi, to levy a 2% tax on sales from restaurants. This tax is purposed to generate funds specifically for promoting tourism, parks, and recreation within the city. By shifting the repeal date from July 1, 2026, to July 1, 2030, the bill aims to provide an extended timeframe for the city to utilize this revenue for these initiatives.

Contention

There may be some contention surrounding the support for the restaurant tax. While supporters would argue that the revenue is essential for community development and has a direct benefit on local businesses through increased tourism, opponents might voice concerns about taxing local restaurants further during challenging economic times. Additionally, the process of approving the tax involves voter participation, requiring a 60% approval rate from qualified electors, which can present uncertainties regarding the tax's future viability.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1809

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

MS SB3058

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

MS SB3057

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

MS SB3059

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

MS HB1717

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

MS HB1643

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

MS HB1936

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

MS HB1997

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

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.

Similar Bills

No similar bills found.