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HB1999 • 2026

Town of Oakland; extend repeal date on tax on restaurants and prepared food at convenience stores.

AN ACT TO AMEND CHAPTER 908, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF OAKLAND, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF THE SALES OF RESTAURANTS AND SALES OF PREPARED FOOD AT CONVENIENCE STORES, WHICH SHALL BE USED TO PROMOTE TOURISM, PARKS AND RECREATION WITHIN THE TOWN; AND FOR RELATED PURPOSES.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Horan
Last action
2026-04-01
Official status
Law
Effective date
Passage

Plain English Breakdown

The official source material does not provide specific details on how much the tax rate can increase beyond two percent or what happens if sixty percent of voters do not support the tax in an election.

Extend Tax Repeal Date for Town of Oakland

This law extends the date when a tax on restaurants and prepared food at convenience stores in the town of Oakland, Mississippi will end from July 1, 2026 to July 1, 2030.

What This Bill Does

  • Extends the repeal date for a local tax on restaurant sales and prepared food sold at convenience stores in Oakland, Mississippi.

Who It Names or Affects

  • Residents and businesses in Oakland, Mississippi who pay or collect taxes from restaurant sales and prepared food sold at convenience stores.

Terms To Know

Governing authorities
The people who make decisions for the Town of Oakland, such as the mayor and city council members.
Tax levy
A tax that is officially set by a government or governing body to be collected from businesses or individuals.

Limits and Unknowns

  • The bill does not specify how much the tax rate can increase beyond two percent.
  • It does not explain what happens if sixty percent of voters do not support the tax in an election.

Bill History

  1. 2026-04-01 Mississippi Legislative Bill Status System

    04/01 Approved by Governor

  2. 2026-03-26 Mississippi Legislative Bill Status System

    03/26 (S) Enrolled Bill Signed

  3. 2026-03-26 Mississippi Legislative Bill Status System

    03/26 (H) Enrolled Bill Signed

  4. 2026-03-26 Mississippi Legislative Bill Status System

    03/26 (S) Returned For Enrolling

  5. 2026-03-26 Mississippi Legislative Bill Status System

    03/26 (S) Immediate Release

  6. 2026-03-26 Mississippi Legislative Bill Status System

    03/26 (S) Passed

  7. 2026-03-24 Mississippi Legislative Bill Status System

    03/24 (S) Title Suff Do Pass

  8. 2026-03-20 Mississippi Legislative Bill Status System

    03/20 (S) Referred To Local and Private

  9. 2026-03-20 Mississippi Legislative Bill Status System

    03/20 (H) Transmitted To Senate

  10. 2026-03-19 Mississippi Legislative Bill Status System

    03/19 (H) Passed

  11. 2026-03-18 Mississippi Legislative Bill Status System

    03/18 (H) Title Suff Do Pass

  12. 2026-02-18 Mississippi Legislative Bill Status System

    02/18 (H) Referred To Local and Private Legislation

Official Summary Text

Town of Oakland; extend repeal date on tax on restaurants and prepared food at convenience stores.

Current Bill Text

Read the full stored bill text 
H. B. No. 1999 *HR43/R2328* ~ OFFICIAL ~ L3/5
26/HR43/R2328
PAGE 1 (OM\KP)

To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Horan

HOUSE BILL NO. 1999

AN ACT TO AMEND CHAPTER 908, LOCAL AND PRIVATE LAWS OF 2022, 1
TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, 2
ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES 3
OF THE TOWN OF OAKLAND, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS 4
PROCEEDS OF THE SALES OF RESTAURANTS AND SALES OF PREPARED FOOD AT 5
CONVENIENCE STORES, WHICH SHALL BE USED TO PROMOTE TOURISM, PARKS 6
AND RECREATION WITHIN THE TOWN; AND FOR RELATED PURPOSES. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 8
SECTION 1. Chapter 908, Local and Private Laws of 2022, is 9
amended as follows: 10
Section 1. As used in this act, the following terms shall 11
have the meanings ascribed to them in this section unless a 12
different meaning is clearly indicated by the context in which 13
they are used: 14
(a) "Governing authorities" means the governing 15
authorities of the Town of Oakland, Mississippi. 16
(b) "Restaurant" or "convenience store" means all 17
places where prepared food and beverages are sold for consumption, 18
whether such food is consumed on the premises or not. The terms 19
"restaurant" and "convenience store" do not include any school, 20
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hospital, convalescent or nursing home, or any restaurant-like 21
facility operated by or in connection with a school, hospital, 22
medical clinic, convalescent or nursing home providing food for 23
students, patients, visitors or their families. 24
(c) "Town" means the Town of Oakland, Mississippi. 25
Section 2. (1) For the purpose of providing funds to 26
promote tourism, parks and recreation within the town, the 27
governing authorities are authorized, in their discretion, to levy 28
and collect a tax, which shall be in addition to all of the taxes 29
and assessments imposed. The tax shall be on every person, firm 30
or corporation operating a restaurant, where prepared food and 31
drink is sold to the public, at a rate not to exceed two percent 32
(2%) of the gross proceeds of the sales of a restaurant or the 33
sales of prepared food at a convenience store. 34
(2) Persons, firms and corporations liable for the levy 35
imposed under subsection (1) of this section shall add the amount 36
of the levy to the sales price of the prepared food and drink at 37
restaurants or the sales price of the prepared food at 38
convenience stores and shall collect the amount of the tax due 39
from the person receiving such prepared food and drink. 40
(3) The tax shall be collected by and paid to the Department 41
of Revenue on a form prescribed by the Department of Revenue in 42
the manner that state sales taxes are computed, collected and 43
paid; and full enforcement provisions and all other provisions of 44
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Chapter 65, Title 27, Mississippi Code of 1972, shall apply as 45
necessary to the implementation and administration of this act. 46
(4) The proceeds of the tax, less three percent (3%) thereof 47
which shall be retained by the Department of Revenue to defray the 48
cost of collection, shall be paid to the governing authorities on 49
or before the fifteenth day of the month following the month in 50
which collected. 51
(5) The proceeds of the tax shall not be considered by the 52
Town of Oakland as general fund revenues but shall be dedicated to 53
and expended solely for the purposes specified in this section. 54
Section 3. Before any tax authorized under this act may be 55
imposed, the governing authorities shall adopt a resolution 56
declaring their intention to levy the tax, setting forth the 57
amount of the tax to be imposed, the date upon which the tax shall 58
become effective and calling for an election to be held on the 59
question, and the date of the election shall be fixed in the 60
resolution. Notice of such intention and the election shall be 61
published once each week for at least three (3) consecutive weeks 62
in a newspaper published or having a general circulation in the 63
Town of Oakland, with the first publication of the notice to be 64
made not less than twenty-one (21) days before the date fixed in 65
the resolution for the election and the last publication to be 66
made not more than seven (7) days before the election. At the 67
election, all qualified electors of the Town of Oakland may vote, 68
and the ballots used in the election shall have printed thereon a 69
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brief statement of the amount and purposes of the proposed tax 70
levy and the words "FOR THE TAX" and, on a separate line, "AGAINST 71
THE TAX" and the voters shall vote by placing a cross (X) or check 72
(✓) opposite their choice on the proposition. When the results 73
of the election shall have been canvassed and certified, the town 74
may levy the tax if sixty percent (60%) of the qualified electors 75
who vote in the election vote in favor of the tax. At least 76
thirty (30) days before the effective date of the tax provided in 77
this section, the governing authorities shall furnish to the 78
Department of Revenue a certified copy of the resolution 79
evidencing the tax. 80
Section 4. Accounting for receipts and expenditures of the 81
revenue from the tax shall be made separately from the accounting 82
of receipts and expenditures of the general fund and any other 83
funds of the town. The records reflecting the receipts and 84
expenditures of these funds prescribed in this act shall be 85
audited annually by an independent certified accountant, and the 86
accountant shall make a written report of his or her audit to the 87
governing authorities. The audit shall be made and completed as 88
soon as practicable after the close of the fiscal year, and 89
expenses of the audit shall be paid from the funds derived 90
pursuant to this act. 91
Section 5. This act shall be repealed from and after July 92
1, * * * 2030. 93
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PAGE 5 (OM\KP)
ST: Town of Oakland; extend repeal date on tax
on restaurants and prepared food at convenience
stores.
SECTION 2. This act shall take effect and be in force from 94
and after its passage. 95