AN ACT TO AMEND CHAPTER 955, LOCAL AND PRIVATE LAWS OF 2011, AS LAST AMENDED BY CHAPTER 933, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE REPEAL DATE ON THE LAW THAT AUTHORIZES THE CITY OF SOUTHAVEN, MISSISSIPPI, TO IMPOSE A TAX UPON THE GROSS PROCEEDS OF SALES OF BEVERAGES AND PREPARED FOOD AT RESTAURANTS WITHIN THE CITY; AND FOR RELATED PURPOSES.
SB2930 extends the sunset date on a local and private law that authorizes the City of Southaven to levy a restaurant tax of up to 1% on gross proceeds from sales of beverages and prepared food at restaurants within the city. The tax is intended to fund tourism, parks, and recreation, and it is collected and administered through the Mississippi Department of Revenue under the state sales tax framework.
The bill does not create a new tax; instead, it preserves the city’s existing authority to continue the tax beyond its current repeal date. The measure keeps in place the existing requirements that the city adopt a resolution, provide public notice, and secure voter approval before imposing or continuing the tax, including a 60% approval threshold in the relevant election process. It also preserves the dedicated-use restriction, separate accounting, annual independent audit requirement, and the state’s retention of 3% of collections for administrative costs.
If enacted, SB2930 would amend Chapter 955 of the Local and Private Laws of 2011, as previously amended, by moving the repeal date for Southaven’s restaurant tax authority from July 1, 2026 to July 1, 2030. This would extend the city’s ability to continue collecting the tax on restaurant sales, while leaving the existing statutory structure, collection procedures, and use restrictions unchanged. The bill affects the City of Southaven, restaurant operators, diners subject to the tax, and the Mississippi Department of Revenue, which continues to administer collections and enforcement under state sales tax procedures.
The available record shows no committee transcript, recorded votes, or formal opposition in the materials provided, so there is no documented debate to indicate strong support or resistance. Based on the bill’s purpose and caption, the measure appears routine and maintenance-oriented, aimed at preserving an existing local revenue source rather than introducing a new policy. The absence of recorded controversy suggests the bill was likely viewed as a straightforward extension of current law.
The main potential point of contention is the continued imposition of a local restaurant tax, which can be viewed as a burden on restaurants and consumers even though the revenue is dedicated to tourism, parks, and recreation. Another possible issue is the extension of a local tax authority through a private/local law rather than a statewide general law, which may raise questions about local taxation policy and the need for periodic renewal. However, no specific objections, amendments, or opposing arguments are documented in the provided materials.