This bill allows the Marshall County Board of Supervisors to give up to $7,500 per year to the Byhalia Area Arts Council, a local nonprofit arts organization. It extends the legal authority for these contributions until July 1, 2028, and increases the annual funding limit from a previous amount. The change applies only to Marshall County officials who may choose to use this funding for the arts council. The bill does not require the county to provide any money, only that it has the legal option to do so if they wish.
This bill extends the expiration date for a 3% hotel/motel tourism tax in Richland, Mississippi. Currently set to expire on July 1, 2030, the tax allows Richland to collect 3% of gross room rental proceeds from hotels and motels to fund tourism, parks, and recreation programs. The tax requires voter approval via election (60%+ vote needed) and must be collected and managed separately from general city funds. The bill does not create a new tax but prolongs the existing tax’s authorization beyond its current 2030 expiration date.
SB 2929 extends the expiration date for a hotel and motel tax in Horn Lake, Mississippi, which allows the city to continue collecting up to $2 per room rental for tourism and economic development. The bill does not change the tax rate, collection method, or allowable uses of the revenue - these remain tied to promoting local tourism and development. It only delays the date when the tax would automatically end, ensuring the city can maintain this funding stream beyond its previous expiration. This extension applies to the existing law last amended in 2022, without altering how the tax is implemented or spent.
SB 2927 extends the expiration date of a 2% tax on bars and restaurants in Richland, Mississippi, preventing it from automatically ending. The tax, which has been in place since 1998, applies to gross sales of bars (all alcoholic beverages) and restaurants (beer/alcohol and prepared food), with proceeds dedicated solely to tourism, parks, and recreation funding after community center construction costs are covered. The bill does not change the tax rate or purpose but ensures the existing tax mechanism remains active for its intended use. This affects bar and restaurant businesses operating within Richland's city limits.
SB 2925 extends the expiration date for a 2% tax on restaurant sales in Starkville, Mississippi, ensuring the tax continues beyond its original end date. The tax applies to gross income from prepared food and beverages at restaurants, collected similarly to sales tax. Revenue is distributed as follows: 15% to the Economic Development Authority, 15% to the Visitors and Convention Council, 10% to the city for development, 40% to Starkville parks for improvements, and 20% to Mississippi State University for student activities. The bill does not change the tax rate or distribution percentages, only the date when the tax would otherwise expire.
SB 2931 authorizes the City of Natchez and Adams County to annually contribute funds to Natchez, Inc., a nonprofit focused on economic development. Specifically, Natchez must contribute at least $150,000 yearly, while Adams County must contribute at least $165,000 yearly. The bill expires on July 1, 2030, and does not create new taxes or alter existing funding streams.
Mississippi Senate Bill 3107 extends the expiration date for a 3% tax on hotel and motel room rentals in Laurel, allowing the city to continue collecting this revenue for tourism promotion. The bill requires Laurel's city council to hold a voter referendum before implementing the tax, with funds dedicated solely to tourism activities like marketing, facility improvements, and public safety. It applies to all hotels, motels, and short-term rental platforms (e.g., Airbnb) operating within Laurel, excluding hospitals and nursing homes. The tax revenue must be collected through the state Department of Revenue, audited annually, and cannot be used as general city funds.
SB 3158 extends the expiration date of a 2% sales tax on restaurants in Clinton, Mississippi, which was set to end in 2030. The tax applies to restaurants selling prepared food (excluding hospitals, schools, and similar facilities) and requires voter approval via election (60% support needed) before implementation. Revenue from the tax must be used exclusively for tourism promotion and parks/recreation projects, held in a separate city fund, and audited annually. This bill does not create a new tax but prolongs an existing local funding mechanism.
SB 3328 extends the funding mechanism for Jackson's Convention and Visitors Bureau (CVB) by delaying its expiration date and authorizes an additional 1% tax on hotel/motel sales and 0.5% tax on restaurant sales within Jackson. These new taxes would fund the CVB but require a public election to approve their implementation. The bill specifically defines "hotel/motel" (excluding properties with ≤10 units) and "restaurant" (requiring ≥$100,000 annual sales) for tax purposes. It also updates the CVB's structure, requiring nine appointed members representing tourism sectors, business, arts, education, and attractions. The measure directly affects Jackson-based hotels, motels, and restaurants by potentially increasing their tax burden if voters approve the new rates.
SB 3104 allocates additional state funds to cover legal expenses related to specific court cases for multiple Mississippi state agencies. It provides $294,000 for the Attorney General's office to handle costs in cases like Curtis Flowers v. State and $720,000 for other legal matters including election-related lawsuits. Additional funds include $2.475 million for the Emergency Management Agency (for a settlement agreement) and $149,500 for Educational Television to cover related legal costs. The appropriations, covering fiscal years 2026-2027, are limited to existing legal obligations and do not create new policies.
HB 1941 authorizes Mississippi to issue up to $1 million in state general obligation bonds to fund the Mississippi Outdoor Stewardship Trust Fund. The bond proceeds must be deposited into this trust fund, which supports outdoor conservation programs and activities. The bill limits total bond issuance to $1 million and prohibits new bonds after July 1, 2030. It also revises existing rules to allow the fund to use more money for administrative expenses related to its conservation work.
HB 1944 increases the maximum annual tax credit amount for Mississippi businesses that donate to qualifying charities and creates a new income tax credit for voluntary cash contributions to these organizations. It affects businesses (corporations, LLCs, partnerships, or sole proprietorships) that make qualifying donations, expanding eligibility to include charities focused on child welfare, foster care services, or education for vulnerable children. Unused credits can be carried forward for five years, and qualifying organizations must provide certification proving they meet specific criteria (e.g., 501(c)(3) status, no abortion funding) and serve children in foster care, with chronic illnesses, or from low-income families. The bill also prohibits using these credits for any abortion-related services or activities.
