City of Moss Point; extend repeal date on restaurant tax for tourism and parks and recreation.

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To: Local and Private
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) England

SENATE BILL NO. 3381

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