Mississippi legislation · 2026 Regular Session
Mississippi HB4059: City of Fulton; extend repeal date on restaurant tax and authorize issuance of bonds for tourism and parks and recreation.
Status: Signed into law, April 1, 2026
AN ACT TO AMEND CHAPTER 915, LOCAL AND PRIVATE LAWS of 2022, TO EXTEND THE REPEAL DATE FROM JULY 1, 2026, TO JULY 1, 2036, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF FULTON, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES TAX OF NOT MORE THAN THREE PERCENT TAX UPON THE GROSS PROCEEDS OF THE SALES OF RESTAURANTS; FOR THE PURPOSE OF PROVIDING FUNDS TO PROMOTE TOURISM, PARKS AND RECREATION WITHIN THE CITY, TO AUTHORIZE THE CITY TO ISSUE GENERAL OBLIGATION BONDS OR INCUR OTHER INDEBTEDNESS IN AN AGGREGATE PRINCIPAL AMOUNT NOT IN EXCESS OF AN AMOUNT FOR WHICH DEBT SERVICE IS CAPABLE OF BEING FUNDED BY THE PROCEEDS OF THE SPECIAL SALES TAX LEVIED UNDER THIS ACT; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 915, local and private laws of 2022, to extend the repeal date from july 1, 2026, to july 1, 2036, on the provision of law that authorizes the governing authorities of the city of fulton, mississippi, to levy an additional sales tax of not more than three percent tax upon the gross proceeds of the sales of restaurants…
From the enrolled text, March 26, 2026:
AN ACT TO AMEND CHAPTER 915, LOCAL AND PRIVATE LAWS of 2022, TO EXTEND THE REPEAL DATE FROM JULY 1, 2026, TO JULY 1, 2036, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF FULTON, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES TAX OF NOT MORE THAN THREE PERCENT TAX UPON THE GROSS PROCEEDS OF THE SALES OF RESTAURANTS; FOR THE PURPOSE OF PROVIDING FUNDS TO PROMOTE TOURISM, PARKS AND RECREATION WITHIN THE CITY, TO AUTHORIZE THE CITY TO ISSUE GENERAL OBLIGATION BONDS OR INCUR OTHER INDEBTEDNESS IN AN AGGREGATE PRINCIPAL AMOUNT NOT IN EXCESS OF AN AMOUNT FOR WHICH DEBT SERVICE IS CAPABLE OF BEING FUNDED BY THE PROCEEDS OF THE SPECIAL SALES TAX LEVIED UNDER THIS ACT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 915, Local and Private Laws of 2022, is amended as follows: Section 1. As used in this act, the following terms have the meanings ascribed to them in this section unless the context clearly indicates otherwise: (a) "City" means the City of Fulton, Mississippi. (b) "Governing authorities" means the governing authorities of the City of Fulton, Mississippi. (c) "Prepared food" means food prepared or beverages prepared by a restaurant in the City of Fulton that is (i) ready *HR43/R2551CS* …
Sponsors
- Donnie Bell (R, 21) · 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
- : Committee Substitute Adopted
Votes
- Passed (March 26, 2026): 50 yea, 2 nay, passed
- Passed (March 19, 2026): 117 yea, 1 nay, passed
Subjects: City of Fulton
Common questions
- What is HB4059?
- HB4059 is a bill in the Mississippi Legislature (2026 Regular Session): City of Fulton; extend repeal date on restaurant tax and authorize issuance of bonds for tourism and parks and recreation.
- What does HB4059 do?
- In its own words: An act to amend chapter 915, local and private laws of 2022, to extend the repeal date from july 1, 2026, to july 1, 2036, on the provision of law that authorizes the governing authorities of the city of fulton, mississippi, to levy an additional sales tax of not more than three percent tax upon the gross proceeds of the sales of restaurants…
- What is the status of HB4059?
- Signed into law as of April 1, 2026. Latest action: Approved by Governor (April 1, 2026).
- Who sponsored HB4059?
- Donnie Bell (R, 21).
- Where is the official record for HB4059?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB4059.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.