MississippiHB 15992026 Regular SessionHouseWALLET

City of Brandon; extend repealer on tax on sales of prepared food and drink at restaurants and bars.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

City can levy 2% on restaurant sales

The law lets Brandon levy a 2% tax on sales of prepared food and drinks at restaurants and bars. Businesses collect it and remit it monthly like the state sales tax to the Mississippi Department of Revenue. The state sends the money to the city by the 15th of the next month, minus any amount it keeps under state law. The city must tell the Department the start date by the 15th of the month before the tax begins. This tax is on top of other state and local taxes.

Brandon tax needs vote, funds parks, ends 2032

The city must hold a public vote and publish notice once a week for three weeks. At least 60% of voters must approve before the tax can start. If approved, it starts on the first day of the second month after the vote. City funds and most city workers cannot promote the vote during work hours. All tax money goes to tourism, parks, and recreation in a special fund, not the general fund. The city must keep separate records and get a yearly CPA audit, paid from the fund. The city can end the tax by resolution effective the first day of a named month, and must notify the state at least 7 days before. The law sunsets on July 1, 2032.

Sponsors & Cosponsors

Sponsor

Lee Yancey
Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 158 • No: 5

Senate vote • 3/26/2026

Passed

Yes: 49 • No: 2 • Other: 1

House vote • 3/19/2026