Mississippi 2026 Regular Session

Mississippi Senate Bill SB3381

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

Caption

City of Moss Point; extend repeal date on restaurant tax for tourism and parks and recreation.

Impact

The bill modifies the existing local and private laws, ensuring that the revenue generated from the tax is dedicated to purposes specified in the act, such as tourism promotion and funding for local recreational facilities. It establishes a funding mechanism that aims to elevate both the leisure offerings and potential tourism revenue in Moss Point, which could have broader implications for the local economy. By delineating how tax revenue should be handled and reported, the bill provides clarity that could strengthen public trust in local governance.

Summary

Senate Bill 3381 aims to extend the provisions allowing the City of Moss Point, Mississippi to levy an additional sales tax of up to two percent on the gross proceeds from the sale of prepared foods by restaurants. The bill revises previous legislation to provide ongoing funding specifically targeted at promoting tourism and enhancing parks and recreation facilities within the city. With a clear structure for implementation, the bill outlines necessary procedures for the tax levy, including public referendums to ensure local voter engagement on the tax decision.

Sentiment

Discussion surrounding SB3381 appears favorable, with notable support from local leaders who view it as a beneficial tool for economic growth and municipal improvement. Advocates argue that enhancing recreational spaces and tourism opportunities will not only enrich the community's quality of life but also provide additional job opportunities and stimulate local businesses. Conversely, there may be concerns regarding local taxation and its potential impact on the restaurant industry's operations, although the bill's provisions include necessary checks and community involvement.

Contention

The main point of contention may lie in the details of tax implementation, particularly the requirement of receiving a sixty percent approval from local voters to enact the tax. This provision necessitates careful communication and campaigning to ensure that residents understand both the benefits and obligations associated with the new tax. Furthermore, the fact that the metrics for success will be closely tied to the outcomes of tourism and recreation funding could lead to debates about the effectiveness of such investments, especially if immediate positive results are not seen.

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 HB1997

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

MS HB1958

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

MS HB1809

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

MS HB1961

City of Verona; 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 HB1777

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

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 HB1658

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

Similar Bills

No similar bills found.