Mississippi legislation · 2026 Regular Session
Mississippi HB1999: Town of Oakland; extend repeal date on tax on restaurants and prepared food at convenience stores.
Status: Signed into law, April 1, 2026
AN ACT TO AMEND CHAPTER 908, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF OAKLAND, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF THE SALES OF RESTAURANTS AND SALES OF PREPARED FOOD AT CONVENIENCE STORES, WHICH SHALL BE USED TO PROMOTE TOURISM, PARKS AND RECREATION WITHIN THE TOWN; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 908, local and private laws of 2022, to extend the date of repeal from july 1, 2026, to july 1, 2030, on the provision of law that authorizes the governing authorities of the town of oakland, mississippi, to levy a tax upon the gross proceeds of the sales of restaurants and sales of prepared food at convenience stores, which shall be used to promote tourism, parks and recreation within the town; and for related purposes.
From the enrolled text, March 26, 2026:
AN ACT TO AMEND CHAPTER 908, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF OAKLAND, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF THE SALES OF RESTAURANTS AND SALES OF PREPARED FOOD AT CONVENIENCE STORES, WHICH SHALL BE USED TO PROMOTE TOURISM, PARKS AND RECREATION WITHIN THE TOWN; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 908, Local and Private Laws of 2022, is amended as follows: 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) "Governing authorities" means the governing authorities of the Town of Oakland, Mississippi. (b) "Restaurant" or "convenience store" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The terms "restaurant" and "convenience store" do not include any school, *HR43/R2328* H. B. No. 1999 ~ OFFICIAL ~ L3/5 26/HR43/R2328 PAGE 1 (OM\KP) hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a …
Sponsors
- Horan, Kevin (R, 34) · primary sponsor
Latest actions
- : Approved by Governor
- : Enrolled Bill Signed
- : Returned For Enrolling
- : Immediate Release
- : Passed
- : Title Suff Do Pass
- : Referred To Local and Private
- : Transmitted To Senate
- : Passed
- : Title Suff Do Pass
Votes
- Passed (March 26, 2026): 51 yea, 1 nay, passed
- Passed (March 19, 2026): 113 yea, 3 nay, passed
Subjects: Town of Oakland
Common questions
- What is HB1999?
- HB1999 is a bill in the Mississippi Legislature (2026 Regular Session): Town of Oakland; extend repeal date on tax on restaurants and prepared food at convenience stores.
- What does HB1999 do?
- In its own words: An act to amend chapter 908, local and private laws of 2022, to extend the date of repeal from july 1, 2026, to july 1, 2030, on the provision of law that authorizes the governing authorities of the town of oakland, mississippi, to levy a tax upon the gross proceeds of the sales of restaurants and sales of prepared food at convenience stores, which shall be used to promote tourism, parks and recreation within the town; and for related purposes.
- What is the status of HB1999?
- Signed into law as of April 1, 2026. Latest action: Approved by Governor (April 1, 2026).
- Who sponsored HB1999?
- Horan, Kevin (R, 34).
- Where is the official record for HB1999?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1999.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.