Mississippi 2026 Regular Session

Mississippi House Bill HB4079

Introduced
2/25/26  
Refer
2/25/26  
Engrossed
3/16/26  
Refer
3/17/26  
Enrolled
3/26/26  

Caption

Jackson County; extend repeal date on county's hotel/motel tourism tax.

Impact

The bill is significant as it allows for continued funding of tourism initiatives by extending the tax collection period from July 1, 2026, to July 1, 2030. This extension provides a steady revenue stream for local tourism promotion efforts, which are vital for the economic health of Jackson County. Moreover, it mandates that these revenues be used solely for tourism activities and not considered general fund revenue, ensuring that funds are dedicated to enhancing local tourism infrastructure and marketing efforts. Local businesses benefit from the increased promotion of tourism in the area, giving them opportunities to grow.

Summary

House Bill 4079 amends Chapter 932 of the Local and Private Laws of 2015, extending the repeal date of a tax levied on hotel and motel room rentals in Jackson County, Mississippi. This legislation allows the board of supervisors to collect a tax rate of 2% on each overnight room rental, with revenues supporting the Mississippi Gulf Coast Regional Convention and Visitors Bureau's efforts to promote tourism. The intent is to bolster tourism-related activities, fostering economic benefits for the region through increased visitor revenue.

Sentiment

Overall, sentiment around HB 4079 appears positive among supporters who recognize the importance of tourism as a key economic driver in Jackson County. Stakeholders, including local government and businesses, likely view the continued funding as a necessity for the long-term vitality of the region's tourism sector. However, there may be vocal opponents concerned over the implications of local taxation and its impact on short-term rentals and other hospitality-related revenues.

Contention

Notable contention points include the requirement that the tax can only be enacted following a successful local election, where at least 60% of voters must approve the tax. This democratic process introduces uncertainty into the tax's future, as public opinion could shift over time. Additionally, the stipulation that the board of supervisors can decide not to allocate funds to the convention bureau after notifying them 120 days in advance could raise concerns about the stability of funding for tourism initiatives, depending on the board's discretion.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1891

Hancock County; extend the date of repeal on the Hancock County Tourism Development Bureau and hotel/motel tax.

MS SB3272

Lauderdale County; extend hotel/motel tax repealer and revise tourism director pay.

MS SB3058

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

MS HB1825

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

MS HB1643

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

MS HB1809

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

MS SB3064

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

MS HB1936

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

MS SB3264

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

MS HB1658

City of Indianola; revise repeal date on tourism commission and hotel, motel and restaurant tax.

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