Mississippi legislation · 2026 Regular Session
Mississippi HB1599: City of Brandon; extend repealer on tax on sales of prepared food and drink at restaurants and bars.
Status: Signed into law, April 1, 2026
AN ACT TO AMEND CHAPTER 946, LOCAL AND PRIVATE LAWS OF 2011, AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2014, AS AMENDED BY CHAPTER 941, LOCAL AND PRIVATE LAWS OF 2016, AS AMENDED BY CHAPTER 935, LOCAL AND PRIVATE LAWS OF 2018, AS AMENDED BY CHAPTER 909, LOCAL AND PRIVATE LAWS OF 2023, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2028, TO JULY 1, 2032, ON THE LAW THAT AUTHORIZES THE CITY OF BRANDON, MISSISSIPPI, TO IMPOSE A TAX UPON THE SALE OF PREPARED FOOD AND BEVERAGES IN RESTAURANTS AND BARS WITHIN THE CITY; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 946, local and private laws of 2011, as amended by chapter 922, local and private laws of 2014, as amended by chapter 941, local and private laws of 2016, as amended by chapter 935, local and private laws of 2018, as amended by chapter 909, local and private laws of 2023, to extend the date of repeal from july 1, 2028, to july 1, 2032, on the law that authorizes the city of brandon, mississippi, to impose a tax upon the sale of prepared food and beverages in restaurants and bars within the city; and for related purposes.
From the enrolled text, March 26, 2026:
AN ACT TO AMEND CHAPTER 946, LOCAL AND PRIVATE LAWS OF 2011, AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2014, AS AMENDED BY CHAPTER 941, LOCAL AND PRIVATE LAWS OF 2016, AS AMENDED BY CHAPTER 935, LOCAL AND PRIVATE LAWS OF 2018, AS AMENDED BY CHAPTER 909, LOCAL AND PRIVATE LAWS OF 2023, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2028, TO JULY 1, 2032, ON THE LAW THAT AUTHORIZES THE CITY OF BRANDON, MISSISSIPPI, TO IMPOSE A TAX UPON THE SALE OF PREPARED FOOD AND BEVERAGES IN RESTAURANTS AND BARS WITHIN THE CITY; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 946, Local and Private Laws of 2011, as amended by Chapter 922, Local and Private Laws of 2014, as amended by Chapter 941, Local and Private Laws of 2016, as amended by Chapter 935, Local and Private Laws of 2018, as amended by Chapter 909, Local and Private Laws of 2023, is amended as follows: Section 1. Whenever used in this act, unless a different meaning clearly appears in the context, the following terms shall have the following meanings: (a) "Bar" means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises. (b) "City" means the City of …