Mississippi 2026 Regular Session

Mississippi Senate Bill SB2925

Introduced
2/3/26  
Refer
2/3/26  
Engrossed
3/19/26  
Refer
3/23/26  
Enrolled
4/2/26  

Caption

City of Starkville; extend repeal date on economic development, tourism/convention tax.

Impact

The expansion of the tax's repeal date allows for continued funding for multiple initiatives vital to Starkville's economic landscape. Specifically, 15% of tax proceeds are allocated to the Oktibbeha County Economic Development Authority (EDA) for community development purposes, while another 15% supports the Visitors and Convention Council (VCC) in its efforts to promote tourism. The remaining portions of the tax revenue are pledged to Starkville parks for improvements and to the university for student activities, which cumulatively enhances the local economy by attracting visitors and improving public amenities.

Summary

Senate Bill 2925 aims to amend Chapter 950 of the Local and Private Laws of 1994 by extending the repeal date of the Economic Development, Tourism, and Convention Tax in Starkville, Mississippi. This legislative piece acknowledges the significance of local revenue generation through a tax that particularly targets the gross income of restaurants, applying a tax rate of 2% on their retail sales of prepared food and beverages. The collected tax proceeds are designated for enhancing community development projects, tourism expansion, and maintaining the city's recreational facilities, notably benefitting local parks and Mississippi State University.

Sentiment

Overall, the sentiment around SB2925 appears predominantly positive, especially among local business owners and government officials who perceive this tax extension as a necessary measure to sustain growth strategies in Starkville. Supporters argue that by promoting tourism and enhancing local infrastructure, the city can strengthen its community's economic resilience. However, there may also be underlying concerns regarding the tax's implications on local businesses, particularly in how it may affect food pricing for consumers and the competitive market landscape.

Contention

Despite its favorable reception, the bill may raise a few points of contention. Some local stakeholders might critique the perpetual nature of taxing restaurants, fearing it could inhibit business growth or deter new establishments from opening. Moreover, discussions surrounding the equitable distribution of the tax revenues and the accountability measures for how these funds will be utilized may surface as points of debate.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3060

City of Greenwood; extend the repeal date on the tourism tax and the Greenwood Tourism Commission.

MS SB3058

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

MS HB1997

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

MS HB1809

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

MS HB1825

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

MS HB1891

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

MS HB1960

Washington County; extend the repeal date on the Washington County Convention and Visitors Committee and on tourism tax.

MS SB3258

Washington County; extend the repeal date on the Washington County Convention and Visitors Committee and tourism tax.

MS HB1643

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

MS HB1654

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

Similar Bills

No similar bills found.