Mississippi legislation · 2026 Regular Session
Mississippi SB3106: City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax and 1/2% restaurant tax.
Status: Failed, April 15, 2026
AN ACT TO AMEND CHAPTER 909, LOCAL AND PRIVATE LAWS OF 1999, AS LAST AMENDED BY CHAPTER 930, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL ON THE PROVISIONS OF LAW THAT CREATE THE JACKSON CONVENTION AND VISITORS BUREAU AND IMPOSE A TAX ON THE GROSS PROCEEDS OF SALES OF RESTAURANTS, HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING FUNDS FOR THE BUREAU; TO AUTHORIZE AN ADDITIONAL TAX OF 1% ON THE SALES OF HOTELS AND MOTELS AND 1/2% ON THE SALES OF RESTAURANTS; TO REQUIRE THAT AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH TAX MAY BE LEVIED; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 909, local and private laws of 1999, as last amended by chapter 930, local and private laws of 2022, to extend the date of repeal on the provisions of law that create the jackson convention and visitors bureau and impose a tax on the gross proceeds of sales of restaurants, hotels and motels for the purpose of providing funds for the bureau; to authorize an additional tax of 1% on the sales of hotels and motels and 1/2% on the sales of restaurants; to require that an election be held on the question of whether such tax may be levied; and for related purposes.
From the introduced text:
AN ACT TO AMEND CHAPTER 909, LOCAL AND PRIVATE LAWS OF 1999, AS LAST AMENDED BY CHAPTER 930, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL ON THE PROVISIONS OF LAW THAT CREATE THE JACKSON CONVENTION AND VISITORS BUREAU AND IMPOSE A TAX ON THE GROSS PROCEEDS OF SALES OF RESTAURANTS, HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING FUNDS FOR THE BUREAU; TO AUTHORIZE AN ADDITIONAL TAX OF 1% ON THE SALES OF HOTELS AND MOTELS AND 1/2% ON THE SALES OF RESTAURANTS; TO REQUIRE THAT AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH TAX MAY BE LEVIED; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 909, Local and Private Laws of 1999, as amended by Chapter 941, Local and Private Laws of 2004, as amended by Chapter 958, Local and Private Laws of 2008, as amended by Chapter 954, Local and Private Laws of 2011, as amended by Chapter 937, Local and Private Laws of 2015, as amended by Chapter 954, Local and Private Laws of 2018, as amended by Chapter 928, Local and Private Laws of 2019, as amended by Chapter 930, Local and Private Laws of 2022, is amended as follows: Section 1. As used in this act, the following …