Mississippi 2026 Regular Session

Mississippi Senate Bill SB3106

Introduced
2/16/26  
Refer
2/16/26  

Caption

City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax and 1/2% restaurant tax.

Impact

If passed, the legislation modifies Chapter 909 of the Local and Private Laws by not only extending the operational framework of the Jackson Convention and Visitors Bureau but also augmenting its revenue through newly authorized taxation measures. This could facilitate numerous programs and initiatives aimed at enhancing the city’s convention and tourism appeal, potentially leading to increased job creation in the hospitality sector. The bill mandates that a public election be held before the new taxes can be levied, thus ensuring local input on this revenue-generating measure.

Summary

Senate Bill 3106 seeks to amend existing local laws concerning the Jackson Convention and Visitors Bureau by extending the date of repeal for its governing provisions and authorizing additional taxes on hotel and restaurant services. Specifically, the bill permits the City of Jackson to impose an additional tax of 1% on gross proceeds from hotel and motel sales, as well as a 0.5% tax on restaurant sales. The funds raised from these taxes are intended to bolster the city’s capacity to fund tourism and convention-related activities, thereby enhancing the local economy through increased visitor engagement.

Contention

While proponents argue that the expected revenue will significantly aid in promoting Jackson as a prime destination for conventions and tourism, there may be contention regarding the imposition of additional taxes in an economic climate where many residents and businesses are already facing fiscal pressures. Critics could voice concerns about the tax burden on local businesses, particularly restaurants and hotels, arguing that higher taxes may dissuade visitors and impact their competitiveness. The bill’s requirement for a local vote before implementation is a critical component aimed at addressing such concerns by giving community members a voice in the decision-making process.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1643

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

MS SB3058

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

MS HB1936

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

MS SB3057

City of Booneville; extend date of repeal on city's hotel, motel and restaurant tax.

MS SB3059

City of Hattiesburg; extend repeal date on hotel, motel and restaurant tax.

MS HB1809

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

MS HB1777

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

MS HB1825

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

MS SB3064

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

MS SB3063

City of Louisville; extend the hotel and motel tax repeal date to July 1, 2029.

Similar Bills

No similar bills found.