Mississippi 2026 Regular Session

Mississippi Senate Bill SB3328

Introduced
2/24/26  
Refer
2/24/26  
Engrossed
3/24/26  
Refer
3/26/26  
Enrolled
4/2/26  

Caption

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

Impact

The impact on state laws would include a modification in how local tourism and convention-related funding is sourced and allocated. By permitting additional taxes to support the bureau, the bill seeks to bolster the local government's ability to effectively promote Jackson as a tourist destination. Supporters of the bill argue that such funding is crucial for revitalizing the local economy and attracting large-scale events that can bring significant financial benefits to the city. Additionally, the bill mandates a public election to authorize the new taxes, thereby ensuring community engagement in the decision-making process related to local tax levies.

Summary

Senate Bill 3328 seeks to amend existing laws related to the Jackson Convention and Visitors Bureau by extending the date of repeal on provisions that create the bureau and impose a tax benefitting it. Specifically, the bill authorizes an additional 1% tax on sales from hotels and motels and a 0.5% tax on restaurant sales within Jackson. The funds collected from these taxes are intended to promote tourism and conventions in the city, aimed at enhancing the local economy. This legislation is particularly significant as it provides a structured mechanism for applying these taxes while ensuring that the revenue is earmarked specifically for tourism-related initiatives, thus emphasizing the economic importance of the visitors' bureau.

Sentiment

Overall, the sentiment surrounding SB 3328 appears to be mixed. Proponents highlight the potential economic benefits and the importance of funding for the promotion of tourism and conventions in Jackson. They view the extra tax as a necessary investment in the city's future. Conversely, critics might see this as an additional burden on local businesses, particularly in a challenging economic climate. The requirement for an election introduces a democratic element to the tax imposition, reflecting a sensitivity to constituents' opinions on tax increases.

Contention

Notable points of contention could include discussions around the efficacy of using tax revenue for tourism promotion versus other community needs, as well as concerns about the potential administrative complications associated with additional tax collection. Opponents may argue that the new taxes could discourage business, especially in the hospitality sector, if raised without sufficient public support or clear accountability on how the tax revenues will be utilized. The requirement for a public election adds another layer to the discourse, as it allows citizens to voice their concerns regarding local taxation and its intended use.

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.