Mississippi2026Did Not Pass

HB4147

HB4147: Proposed Tax on Hotels, Bars, and Restaurants in Leland

Last scannedAug 22, 2026, 3:37 AM

In one sentence

This bill would allow the City of Leland to create a tax of up to 2% on sales at bars, restaurants, and hotel room rentals if voters approve it by a specific margin.

Authorizes city leaders to charge a tax of no more than 2% on gross proceeds from bar sales, restaurant food and alcohol sales, and hotel or motel room rentals.
Requires the City of Leland to hold an election where residents vote yes or no on starting this tax.
States that at least 60% of voters who cast ballots must support the tax for it to begin.
Directs all money collected from the tax to be used only for tourism, parks, and recreation projects within the city.
Requires a separate bank account for these funds with an annual audit by an independent certified public accountant.

Business owners operating bars, restaurants, hotels, or motels in Leland who would collect the tax from customers.
Customers buying food, drinks, or renting rooms at these businesses within the city limits.
Voters living in the City of Leland who decide whether to approve the new tax.

This bill did not pass in the legislature, so it cannot become law or be voted on.
If passed by voters, this tax would automatically end after July 1, 2030.
The exact amount of money raised depends on how many people visit bars, restaurants, and hotels.

Plain language

Gross proceeds: The total amount of money a business makes from sales before any costs are subtracted.
Referendum: A vote held by the public to decide whether to accept or reject a proposed law or tax.
Governing authorities: The mayor and board of aldermen who run the City of Leland government.

Official record

Validated

City of Leland; authorize a tax on hotels/motels, bars and restaurants for tourism and parks and recreation.

Official activity