City of Brandon; extend repealer on tax on sales of prepared food and drink at restaurants and bars.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Yancey

HOUSE BILL NO. 1599

AN ACT TO AMEND CHAPTER 946, LOCAL AND PRIVATE LAWS OF 2011, 1
AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2014, AS 2
AMENDED BY CHAPTER 941, LOCAL AND PRIVATE LAWS OF 2016, AS AMENDED 3
BY CHAPTER 935, LOCAL AND PRIVATE LAWS OF 2018, AS AMENDED BY 4
CHAPTER 909, LOCAL AND PRIVATE LAWS OF 2023, TO EXTEND THE DATE OF 5
REPEAL FROM JULY 1, 2028, TO JULY 1, 2032, ON THE LAW THAT 6
AUTHORIZES THE CITY OF BRANDON, MISSISSIPPI, TO IMPOSE A TAX UPON 7
THE SALE OF PREPARED FOOD AND BEVERAGES IN RESTAURANTS AND BARS 8
WITHIN THE CITY; AND FOR RELATED PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Chapter 946, Local and Private Laws of 2011, as 11
amended by Chapter 922, Local and Private Laws of 2014, as amended 12
by Chapter 941, Local and Private Laws of 2016, as amended by 13
Chapter 935, Local and Private Laws of 2018, as amended by Chapter 14
909, Local and Private Laws of 2023, is amended as follows: 15
Section 1. Whenever used in this act, unless a different 16
meaning clearly appears in the context, the following terms shall 17
have the following meanings: 18
(a) "Bar" means any bar, tavern or lounge where 19
alcoholic beverages are sold for consumption on the premises. 20
(b) "City" means the City of Brandon, Mississippi. 21
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(c) "Governing authority" means the Mayor and Board of 22
Aldermen of the City of Brandon, Mississippi. 23
(d) "Prepared food" means food prepared on the premises 24
of a restaurant or bar for retail sale. 25
(e) "Restaurant" means all places within the corporate 26
limits of the city where prepared food and beverages are sold for 27
consumption, whether such food is consumed on the premises or not. 28
The term "restaurant" does not include any: school; hospital; 29
convalescent or nursing home; restaurant-like facility operated by 30
or in connection with a school, hospital, medical clinic, 31
convalescent or nursing home providing food for students, 32
patients, visitors or their families; or convenience store or 33
service station where the sale of prepared food constitutes less 34
than fifty percent (50%) of the gross sales. 35
Section 2. The governing authority may impose upon persons 36
doing business within the municipality a tax at the rate of two 37
percent (2%) on the gross proceeds of sales of restaurants and 38
bars derived from retail sales of prepared food and beverages. 39
The proceeds of the tax shall be used to promote tourism, parks 40
and recreation. The tax shall be in addition to all other taxes 41
now imposed. 42
Section 3. Before any tax authorized under Section 2 of this 43
act may be imposed, the governing authorities must adopt a 44
resolution declaring their intention to levy the tax and setting 45
forth the amount of the tax and the date upon which the tax shall 46
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become effective. The resolution also must call for a referendum 47
to be held on the question and establishing the date of the 48
referendum. Notice of the governing authority's intention must be 49
published once each week for at least three (3) consecutive weeks 50
in a newspaper published or having a general circulation in the 51
city, with the first publication of the notice to be made not less 52
than twenty-one (21) days before the date fixed in the resolution 53
for the referendum and the last publication to be made not more 54
than seven (7) days before the referendum. At the referendum, all 55
qualified electors of the city may vote. The ballots used in the 56
referendum must have printed thereon a brief statement of the 57
amount and purposes of the proposed tax levy and the words "FOR 58
THE FOOD AND BEVERAGE TAX TO FUND THE PROMOTION OF TOURISM, PARKS 59
AND RECREATION" and, on a separate line, "AGAINST THE FOOD AND 60
BEVERAGE TAX TO FUND THE PROMOTION OF TOURISM, PARKS AND 61
RECREATION." The voters shall vote by placing a cross (X) or 62
check (✓) opposite their choice on the proposition. After the 63
results of the referendum have been canvassed by the election 64
commission and certified, if at least sixty percent (60%) of the 65
qualified electors who voted in the election voted in favor of the 66
tax, the city may levy the tax beginning on the first day of the 67
second month following the referendum. Public funds may not be 68
used for the purpose of promoting the adoption of the referendum, 69
and employees of the city, other than elected public officials, 70
may not promote the referendum during business hours. 71
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Section 4. (1) On or before the fifteenth day of the month 72
preceding the date on which the city will begin to levy the tax 73
authorized under Section 2 of this act, the governing authorities 74
shall give written notification to the Chairman of the Department 75
of Revenue of the date on which the tax will become effective. 76
(2) The tax must be collected by and paid to the Department 77
of Revenue in the same manner that state sales taxes are computed, 78
collected and paid, and the full enforcement provisions and all 79
other provisions of Chapter 65, Title 27, Mississippi Code of 80
1972, will apply as necessary for the implementation of this act. 81
(3) Except for any amount retained by the Department of 82
Revenue under Section 27-3-58, Mississippi Code of 1972, the 83
revenue from the special tax collected under this act must be paid 84
to the city on or before the fifteenth day of the month following 85
the month in which collected. 86
(4) The proceeds of the tax may not be considered by the 87
city as general fund revenues but must be placed into a special 88
fund apart from the city general fund and any other funds and 89
expended by the city strictly for the purposes prescribed under 90
Section 2 of this act. 91
Section 5. The tax levied under Section 2 of this act may be 92
discontinued by an action of the governing authority adopting a 93
resolution to that effect. The resolution shall be effective 94
beginning on the first day of the month designated in the 95
resolution and the tax levy shall not apply to sales made on and 96
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ST: City of Brandon; extend repealer on tax on
sales of prepared food and drink at restaurants
and bars.
after that date. A certified copy of the resolution shall be 97
furnished to the Department of Revenue at least seven (7) days 98
before its effective date. 99
Section 6. Accounting for receipts and expenditures of the 100
funds herein described shall be made separately from the 101
accounting of receipts and expenditures of the general fund and 102
any other funds of the City of Brandon. The records reflecting 103
the receipts and expenditures of the funds prescribed in this act 104
shall be audited annually by an independent certified public 105
accountant, and the accountant shall make a written report of his 106
audit to the governing authorities. The audit shall be made and 107
completed as soon as practicable after the close of the fiscal 108
year, and expenses of the audit shall be paid from the funds 109
derived in accordance with this act. 110
Section 7. The provisions of this act shall be repealed from 111
and after July 1, * * * 2032. 112
SECTION 2. This act shall take effect and be in force from 113
and after its passage. 114