City of Moss Point; extend date of repeal on city's restaurant tax.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Anderson (110th)

HOUSE BILL NO. 4013

AN ACT TO AMEND CHAPTER 958, LOCAL AND PRIVATE LAWS OF 2018, 1
AS AMENDED BY CHAPTER 921, LOCAL AND PRIVATE LAWS OF 2022, TO 2
EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, ON 3
THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF 4
THE CITY OF MOSS POINT, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES 5
TAX OF NOT MORE THAN TWO PERCENT UPON THE GROSS PROCEEDS DERIVED 6
FROM THE SALE OF PREPARED FOODS BY RESTAURANTS IN THE CITY; AND 7
FOR RELATED PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. Chapter 958, Local and Private Laws of 2018, as 10
amended by Chapter 921, Local and Private Laws of 2022, is amended 11
as follows: 12
Section 1. As used in this act: 13
(a) "City" means the City of Moss Point, Mississippi. 14
(b) "Governing authorities" means the governing 15
authorities of the City of Moss Point, Mississippi. 16
(c) "Prepared food" means food prepared on the premises 17
of a restaurant. 18
(d) "Restaurant" means all places, including hotel and 19
motel dining rooms, cafeterias, cafes, lunch stands, grocery and 20
convenience stands where prepared food and beverages are sold for 21
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consumption, whether such food is consumed on the premises or not. 22
The term does not include any school, hospital, convalescent or 23
nursing home, or any restaurant-like facility operated by or in 24
connection with a school, hospital, medical clinic, convalescent 25
or nursing home providing food for students, patients, visitors, 26
or their families. 27
Section 2. For the purpose of providing funds to promote 28
tourism and parks and recreation in the city, the governing 29
authorities may levy and collect from every person, firm or 30
corporation operating a restaurant in the city a tax, which shall 31
be in addition to all other taxes and assessments imposed, which 32
shall not exceed two percent (2%) of the gross proceeds derived 33
from the sale of prepared food by all restaurants in the city. 34
Section 3. Before any tax authorized under this act may be 35
imposed, the governing authorities shall adopt a resolution 36
declaring their intention to levy the tax, setting forth the 37
amount of the tax to be imposed, the date upon which the tax shall 38
become effective and calling for a referendum to be held on the 39
question. Notice of such intention shall be published once each 40
week for at least three (3) consecutive weeks in a newspaper 41
published or having a general circulation in Jackson County, with 42
the first publication of the notice to be made not less than 43
twenty-one (21) days before the date fixed in the resolution for 44
the referendum and the last publication to be made not more than 45
seven (7) days before the referendum. At the referendum, all 46
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qualified electors of the city may vote, and the ballots used in 47
the referendum shall have printed thereon a brief statement of the 48
amount and purposes of the proposed tax levy and the words "FOR 49
THE TAX" and, on a separate line, "AGAINST THE TAX," and the 50
voters shall vote by placing a cross (X) or check (✓) opposite 51
their choice on the proposition. When the results of any such 52
referendum shall have been canvassed by the election commission 53
and certified, the city may levy the tax beginning on the first 54
day of the second month following the referendum, only if at least 55
sixty percent (60%) of the qualified electors who vote in the 56
election vote in favor of the tax. No public funds shall be used 57
for the purpose of promoting the adoption of the referendum and no 58
city employee may promote the referendum during business hours. 59
Section 4. (1) Persons, firms or corporations liable for 60
the tax imposed under this act shall add the amount of the tax to 61
the sales price and shall collect, insofar as is practicable, the 62
amount of the tax due from the person receiving the services or 63
products at the time of the payment therefor. 64
(2) On or before the fifteenth day of the month preceding 65
the date on which the city will begin to levy the tax authorized 66
under Section 2 of this act, the governing authorities shall give 67
written notification to the Commissioner of Revenue of the date on 68
which the tax shall become effective. 69
(3) Such tax shall be collected by and paid to the 70
Mississippi Department of Revenue on a form prescribed by the 71
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department, in the same manner that state sales taxes are 72
computed, collected and paid, and the full enforcement provisions 73
and all other provisions of Chapter 65, Title 27, Mississippi Code 74
of 1972, shall apply as necessary to the implementation and 75
administration of this act. 76
(4) Except for any amount retained by the Department of 77
Revenue under Section 27-3-58, the revenue from the tax shall be 78
paid to the city on or before the fifteenth day of the month in 79
which collected. 80
(5) The proceeds of the tax shall not be considered by the 81
City of Moss Point as general fund revenues but shall be dedicated 82
to and expended solely for the purposes specified in this section. 83
Section 5. Accounting for receipts and expenditures of the 84
funds described in this act shall be made separately from the 85
accounting of receipts and expenditures of the general fund and 86
any other funds of the city. The records reflecting the receipts 87
and expenditures of the funds prescribed in this act shall be 88
audited annually by an independent certified public accountant, 89
and the accountant shall make a written report of his audit to the 90
governing authorities. The audit shall be made and completed as 91
soon as practicable after the close of the fiscal year, and 92
expenses of the audit shall be paid from the funds derived 93
pursuant to this act. 94
Section 6. This act shall be repealed from and after July 95
1, * * * 2030. 96
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ST: City of Moss Point; extend date of repeal
on city's restaurant tax.
SECTION 2. This act shall take effect and be in force from 97
and after its passage. 98