Mississippi 2026 Regular Session

Mississippi House Bill HB4170

Introduced
3/19/26  
Refer
3/19/26  
Engrossed
3/26/26  
Refer
3/26/26  
Enrolled
3/31/26  

Caption

Town of Raleigh; extend repealer on tax on sales of restaurants for promotion of tourism and parks and recreation.

Impact

The impact of HB 4170 on state laws primarily focuses on local governance and fiscal autonomy. By allowing the Town of Raleigh to levy this specific tax, the bill empowers local authorities to generate revenue directly from industries such as the restaurant sector. This localized approach enables Raleigh to allocate funds expressly for tourism and recreation, which are essential for community development and economic stimulation in the area. The structure of the tax collection will align with state sales tax regulations, ensuring compatibility with existing financial frameworks.

Summary

House Bill 4170 seeks to amend Chapter 913 of the Local and Private Laws of 2022, extending the repeal date for a specific tax provision in Raleigh, Mississippi. The bill allows the town to impose a 2% tax on the gross proceeds of sales from restaurants. This funding mechanism is aimed at promoting tourism and enhancing parks and recreational facilities within the town. Originally set to expire on July 1, 2022, the new expiration date will be moved to July 1, 2030, allowing for prolonged financial support to initiatives that attract visitors and enhance community amenities.

Sentiment

General sentiment around HB 4170 appears to be supportive, especially among local stakeholders who recognize the necessity of tourism funding for sustaining economic growth within Raleigh. Local business owners, particularly those in the restaurant industry, may have mixed feelings, as the tax adds to their operational costs. Nevertheless, supporters argue that the benefits of improved public services and tourism-related initiatives justify the imposition of this tax. Opponents may raise concerns about financial burdens on small businesses and the sustainability of revenue generation through this method.

Contention

Notable points of contention regarding HB 4170 center on the repercussions of extended tax liabilities on local businesses. While the revenue generated is intended for beneficial projects, concerns can be raised about the fairness of imposing additional taxes on restaurants and whether these businesses can bear the financial strain without passing costs to consumers. Furthermore, the effectiveness of the funding in genuinely promoting tourism and enhancing parks and recreation relies on transparent and accountable use of the tax revenue, which opponents might demand greater oversight on.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1961

City of Verona; authorize a tax on restaurants to promote tourism, 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 SB3058

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

MS HB1958

City of Water Valley; 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 HB1809

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

MS HB1936

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

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 HB1717

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

Similar Bills

No similar bills found.