Bill Text: MS HB4147 | 2026 | Regular Session | Introduced
Bill Title: City of Leland; authorize a tax on hotels/motels, bars and restaurants for tourism and parks and recreation.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2026-04-15 - Died In Committee [HB4147 Detail]
Download: Mississippi-2026-HB4147-Introduced.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Local and Private Legislation
By: Representative Hines
House Bill 4147
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF LELAND, MISSISSIPPI, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS FROM THE SALES OF BARS AND RESTAURANTS AND UPON THE GROSS PROCEEDS FROM ROOM RENTALS OF HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING FUNDS FOR THE PROMOTION OF TOURISM, PARKS AND RECREATION WITHIN THE CITY; TO REQUIRE THAT AN ELECTION BE HELD ON THE QUESTION OF THE LEVYING OF SUCH TAX; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. As used in this act, the following terms shall have the meanings ascribed to them in this section unless a different meaning is clearly indicated by the context in which they are used:
(a) "Bar" means all places, required by law to possess an on-premises Alcoholic Beverage Control permit, where beer and/or alcoholic beverages are sold for consumption on the premises.
(b) "Governing authorities" means the mayor and the board of aldermen of the City of Leland, Mississippi.
(c) "Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests on a daily, weekly or monthly basis and located within the limits of the city. "Hotel" or "motel" includes Airbnb, Vacation Rentals By Owner and similar establishments, but does not include hospitals, nursing homes and assisted living facilities.
(d) "Restaurant" means all places where prepared food and beverages, including beer and alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.
SECTION 2. (1) For the purpose of providing funds to promote tourism, parks and recreation within the City of Leland, the governing authorities of the city are authorized, in their discretion, to levy and collect from the following persons a tax, which shall be in addition to all of the taxes and assessments imposed. The tax shall be imposed on the following persons:
(a) A tax upon every person, firm or corporation operating a bar in the City of Leland, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of such bar; (b) A tax upon every person, firm or corporation operating a restaurant in the City of Leland, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of beer and alcoholic beverages sold for consumption on the premises and all prepared foods of such restaurant; and
(c) A tax upon every person, firm or corporation operating a hotel or motel in the City of Leland, at a rate not to exceed two percent (2%) of the gross proceeds of room rentals for each such hotel or motel.
(2) Persons, firms or corporations liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the products and services set out in subsection (1) of this section and shall collect, insofar as is practicable, the amount of the tax due by them from the person receiving the services or product at the time of payment therefor.
(3) Such tax shall be collected by and paid to the Department of Revenue on a form prescribed by the Department of Revenue in the manner that state sales taxes are computed, collected and paid; and full enforcement provisions and all other provisions of Chapter 65, Title 27, Mississippi Code of 1972, shall apply as necessary to the implementation and administration of this act.
(4) Except for any amount retained by the Department of Revenue under Section 27-3-58, Mississippi Code of 1972, to defray the cost of collection, the proceeds of the tax shall be paid to the governing authorities of the City of Leland, on or before the fifteenth day of the month in which collected.
(5) The proceeds of such tax shall not be considered by the City of Leland as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.
SECTION 3. Before any tax authorized under this act may be imposed, the governing authorities shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of such tax to be imposed, the date upon which such tax shall become effective and calling for a referendum to be held on the question. Notice of such intention shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the county, with the first publication of such notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the City of Leland may vote, and the ballots used in such election shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE TAX" and, on a separate line, "AGAINST THE TAX," and the voters shall vote by placing a cross (X) or check (�) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the city may levy the tax if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax. At least thirty (30) days before the effective date of the tax, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.
SECTION 4. Accounting for receipts and expenditures of the funds described in this act must be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the City of Leland. The records reflecting the receipts and expenditures of the funds prescribed in this act shall be audited annually by an independent certified public accountant, and the accountant shall make a written report of his or her audit to the governing authorities. The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of such audit shall be paid from the funds derived pursuant to this act.
SECTION 5. This act
shall be repealed from and after July 1,
2030.
SECTION 6. This act shall take effect and be in force from and after its passage.
