Mississippi 2026 Regular Session

Mississippi House Bill HB4059

Introduced
2/23/26  
Refer
2/23/26  
Engrossed
3/19/26  
Refer
3/20/26  
Enrolled
3/26/26  

Caption

City of Fulton; extend repeal date on restaurant tax and authorize issuance of bonds for tourism and parks and recreation.

Impact

The primary impact of HB 4059 will be financial, as it provides a mechanism for the City of Fulton to collect additional revenue specifically earmarked for tourism and recreational projects. The tax will be collected in a manner similar to state sales taxes, ensuring that the city has a constant stream of funding. Furthermore, the bill allows the city to issue general obligation bonds up to the amount that can be repaid through the collected sales tax, giving local authorities greater flexibility to finance larger projects without immediate budgetary outlays.

Summary

House Bill 4059 amends Chapter 915 of the Local and Private Laws of 2022. The bill aims to extend the repeal date of a provision that allows the governing authorities of Fulton, Mississippi, to impose an additional sales tax of up to three percent on gross proceeds from restaurant sales. The tax is intended for funding initiatives that promote tourism and enhance parks and recreational facilities within the city. The legislation signifies a long-term commitment to bolster local economic development through these funds, extending the authorization period to 2036.

Sentiment

Overall sentiment around the bill appears to be supportive among certain stakeholders, particularly those interested in enhancing local tourism and recreation. The addition of funding for parks and tourism may be viewed positively by residents and local businesses benefiting from increased visitor activity. However, there may be some dissent regarding the imposition of an additional sales tax, particularly from those who see it as an infringement on disposable income for the residents who dine at those establishments.

Contention

Notable points of contention surrounding HB 4059 could include debates on the appropriateness of extending the current tax framework for an additional ten years, as well as concerns from opponents about the long-term financial burden it may impose on local consumers. Additionally, the requirement for a public vote on the proposed tax introduces a potential avenue for political engagement and voter scrutiny, highlighting ongoing discussions about local governance and fiscal responsibility in Fulton's community.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1958

City of Water Valley; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1961

City of Verona; authorize a tax on restaurants to promote tourism, parks and recreation.

MS SB3265

City of Water Valley; authorize to enact a tax on restaurants for tourism and parks and recreation.

MS SB3058

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

MS HB1777

City of Ridgeland; authorize to levy tax on restaurants, hotels and motels to promote tourism, parks and recreation.

MS SB3264

City of Olive Branch; extend repealer on 1% hotel/motel tax and issuance of bonds for tourism and parks and recreation.

MS HB1997

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

MS HB1689

City of Olive Branch; extend date of repeal on hotel/motel tax and issuance of bonds for tourism, parks and recreation.

MS HB1803

City of Olive Branch; extend date of repeal on hotel/motel tax and issuance of bonds for tourism, parks and recreation.

MS HB1809

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

Similar Bills

No similar bills found.