Mississippi legislation · 2026 Regular Session
Mississippi SB3392: Town of Vaiden; authorize tax on restaurants for tourism and parks and recreation.
Status: Signed into law, April 8, 2026
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE TOWN OF VAIDEN, MISSISSIPPI, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS TO PROVIDE FUNDS FOR THE PROMOTION OF TOURISM AND PARKS AND RECREATION; TO REQUIRE THAT THE LEVY OF THE TAX UNDER THIS ACT MAY BE IMPOSED ONLY IF APPROVED AT AN ELECTION BY 60% OF THOSE VOTING; AND FOR RELATED PURPOSES.
What the bill says
An act to authorize the governing authorities of the town of vaiden, mississippi, to levy a 2% tax upon the gross proceeds of sales of restaurants to provide funds for the promotion of tourism and parks and recreation; to require that the levy of the tax under this act may be imposed only if approved at an election by 60% of those voting; and for related purposes.
From the enrolled text, April 2, 2026:
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE TOWN OF VAIDEN, MISSISSIPPI, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS TO PROVIDE FUNDS FOR THE PROMOTION OF TOURISM AND PARKS AND RECREATION; TO REQUIRE THAT THE LEVY OF THE TAX UNDER THIS ACT MAY BE IMPOSED ONLY IF APPROVED AT AN ELECTION BY 60% OF THOSE VOTING; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 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) "Governing authorities" means the Mayor and Board of Aldermen of the Town of Vaiden, Mississippi. (b) "Prepared food" means food prepared on the premises of a restaurant. (c) "Restaurant" means all places within the town where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school, hospital, convalescent or nursing home, and restaurant-like facilities operated by or in connection with a school, hospital, medical clinic, convalescent or nursing *SS08/R1603* S. B. No. 3392 ~ OFFICIAL ~ L3/5 26/SS08/R1603 PAGE 1 (icj\tb) home providing food for students, patients, visitors or their families. SECTION 2. (1) For the purpose of providing funds …
Sponsors
- Chassaniol, Lydia Graves (R, 14) · 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
- : DR - TSDP: LP To FI
Votes
- Passed (March 30, 2026): 110 yea, 1 nay, passed
- Passed (March 24, 2026): 51 yea, 0 nay, passed
Subjects: Town of Vaiden
Common questions
- What is SB3392?
- SB3392 is a bill in the Mississippi Legislature (2026 Regular Session): Town of Vaiden; authorize tax on restaurants for tourism and parks and recreation.
- What does SB3392 do?
- In its own words: An act to authorize the governing authorities of the town of vaiden, mississippi, to levy a 2% tax upon the gross proceeds of sales of restaurants to provide funds for the promotion of tourism and parks and recreation; to require that the levy of the tax under this act may be imposed only if approved at an election by 60% of those voting; and for related purposes.
- What is the status of SB3392?
- Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).
- Who sponsored SB3392?
- Chassaniol, Lydia Graves (R, 14).
- Where is the official record for SB3392?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3392.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.