Mississippi 2026 Regular Session

Mississippi Senate Bill SB2927

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

Caption

City of Richland; extend repealer on bar and restaurant tourism tax.

Impact

The legislation not only extends the tax's duration but also reinforces the local government’s capability to generate specific revenues earmarked for community enhancement projects. This financial structure is particularly significant given that the funding is designated for tourism and recreational developments, which could enhance the city’s appeal and economic activity. Further, the requirement for a referendum ensures that the taxpayers have a direct voice on potential tax implementations, fostering transparency and community engagement.

Summary

Senate Bill 2927 focuses on extending the repeal date for a tax imposed by the City of Richland, Mississippi, on the gross sales of bars and restaurants, specifically aiming to support funding for tourism and community development initiatives. The bill allows local governing authorities the discretion to levy a tax not exceeding 2% on such sales to raise funds for promoting tourism, parks, and recreational activities after satisfying the costs of constructing a multipurpose community center. The existing law, set to repeal, provides a mechanism for collecting these taxes and mandates public involvement through an electoral process to approve the imposition of the tax.

Sentiment

The sentiment around SB2927 appears to be generally supportive among local government officials and community advocates who believe that the tourism tax is essential for funding amenities that improve residents' quality of life and attract visitors. However, there may be mixed feelings among local business owners who might be concerned about the additional tax burden and its impact on profitability, especially during challenging economic periods, highlighting a need for balancing community benefits against fiscal pressures.

Contention

Key points of contention may include the tax's potential economic impact on local bars and restaurants, with critics arguing that any additional tax could deter business. Some may also question the efficacy of the fund's allocation, suggesting that without rigorous oversight, the funds may not be utilized effectively for community goals. Ultimately, the requirement of holding a public vote seeks to alleviate some concerns, as it empowers residents to have a say in their local taxation and spending decisions.

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 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 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 HB1997

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

MS HB1961

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

MS HB1658

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

MS HB1958

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

MS SB3060

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

Similar Bills

No similar bills found.