Mississippi legislation · 2026 Regular Session
Mississippi SB3381: City of Moss Point; extend repeal date on restaurant tax for tourism and parks and recreation.
Status: Signed into law, April 8, 2026
AN ACT TO AMEND CHAPTER 958, LOCAL AND PRIVATE LAWS OF 2018, TO EXTEND THE DATE OF REPEAL AS AMENDED BY CHAPTER 921, LOCAL AND PRIVATE LAWS OF 2022, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF MOSS POINT, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES TAX OF NOT MORE THAN TWO PERCENT UPON THE GROSS PROCEEDS DERIVED FROM THE SALE OF PREPARED FOODS BY RESTAURANTS IN THE CITY; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 958, local and private laws of 2018, to extend the date of repeal as amended by chapter 921, local and private laws of 2022, on the provision of law that authorizes the governing authorities of the city of moss point, mississippi, to levy an additional sales tax of not more than two percent upon the gross proceeds derived from the sale of prepared foods by restaurants in the city; and for related purposes.
From the enrolled text, April 2, 2026:
AN ACT TO AMEND CHAPTER 958, LOCAL AND PRIVATE LAWS OF 2018, TO EXTEND THE DATE OF REPEAL AS AMENDED BY CHAPTER 921, LOCAL AND PRIVATE LAWS OF 2022, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF MOSS POINT, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES TAX OF NOT MORE THAN TWO PERCENT UPON THE GROSS PROCEEDS DERIVED FROM THE SALE OF PREPARED FOODS BY RESTAURANTS IN THE CITY; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 958, Local and Private Laws of 2018, as amended by Chapter 921, Local and Private Laws of 2022, is amended as follows: Section 1. As used in this act: (a) "City" means the City of Moss Point, Mississippi. (b) "Governing authorities" means the governing authorities of the City of Moss Point, Mississippi. (c) "Prepared food" means food prepared on the premises of a restaurant. (d) "Restaurant" means all places, including hotel and motel dining rooms, cafeterias, cafes, lunch stands, grocery and convenience stands where prepared food and beverages are sold for *SS08/R1575* S. B. No. 3381 ~ OFFICIAL ~ L3/5 26/SS08/R1575 PAGE 1 (icj\kr) consumption, whether such food is consumed on the premises or not. The term does not include any school, hospital, convalescent or nursing home, or …
Sponsors
- England, Jeremy (R, 51) · primary sponsor
Latest actions
- : Approved by Governor
- : Enrolled Bill Signed
- : Returned For Enrolling
- : Passed
- : Title Suff Do Pass
- : Referred To Local and Private Legislation
- : Transmitted To House
- : Passed
- : Title Suff Do Pass
- : Referred To Local and Private
Votes
- Passed (March 19, 2026): 50 yea, 1 nay, passed
Subjects: City of Moss Point
Common questions
- What is SB3381?
- SB3381 is a bill in the Mississippi Legislature (2026 Regular Session): City of Moss Point; extend repeal date on restaurant tax for tourism and parks and recreation.
- What does SB3381 do?
- In its own words: An act to amend chapter 958, local and private laws of 2018, to extend the date of repeal as amended by chapter 921, local and private laws of 2022, on the provision of law that authorizes the governing authorities of the city of moss point, mississippi, to levy an additional sales tax of not more than two percent upon the gross proceeds derived from the sale of prepared foods by restaurants in the city; and for related purposes.
- What is the status of SB3381?
- Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).
- Who sponsored SB3381?
- England, Jeremy (R, 51).
- Where is the official record for SB3381?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3381.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.