Mississippi 2026 Regular Session

Mississippi House Bill HB4013

Introduced
2/19/26  
Refer
2/19/26  

Caption

City of Moss Point; extend date of repeal on city's restaurant tax.

Impact

The imposition of this additional sales tax is justified by the city as a necessary means to raise funds, particularly for promoting tourism and improving parks and recreational facilities. The revenue generated from this tax is dedicated specifically for these purposes and cannot be used for general fund expenditures. The governing authorities of Moss Point are responsible for collecting this tax and are required to follow specific guidelines and procedures, including notifying the public and holding a referendum to seek approval from local voters before the tax can be levied.

Summary

House Bill 4013 aims to amend existing local and private laws to extend the date of repeal for a tax provision in Moss Point, Mississippi. Specifically, the bill seeks to extend the existing authority for the city to levy an additional sales tax not exceeding two percent on the gross proceeds derived from the sale of prepared foods by restaurants within the city. Previously set to expire on July 1, 2026, the bill if passed will now extend this authority until July 1, 2030. This extension is intended to sustain and possibly enhance funding for local initiatives.

Contention

Notably, the process requires that the city holds a referendum where at least 60% of voters must approve the tax for it to be enacted. This provision ensures local input in the decision to implement the tax, which may be a point of contention among residents. Supporters of the bill may argue that this tax will bolster community resources and attraction, while opponents might voice concerns over additional financial burdens on local consumers and businesses, particularly if citizens feel overtaxed in their purchasing of food.

Companion Bills

No companion bills found.

Previously Filed As

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 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 HB1717

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

MS HB1936

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

MS HB1654

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

MS SB3274

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

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.