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MississippiHB 40032026 Regular SessionHouseWALLET

City of Southaven; extend repeal date on restaurant tax.

Sponsored By: Jeff Hale (Republican)

Signed by Governor

Local and Private LegislationLocal and Private

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Bill Overview

Analyzed Economic Effects

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

Southaven restaurant tax through 2030 with voter approval

The city can levy up to a 1% tax on restaurant food and drinks if voters approve. Voters must pass it by 60% at a city election. Notice runs once a week for three weeks, with the first notice at least 21 days before and the last no more than 7 days before the vote. During the notice period, a petition by 20% of electors or 1,500 voters (whichever is less) blocks the levy unless 60% approve at a called election. The city’s authority to levy this tax ends July 1, 2030.

Tax funds for parks, audited yearly

The city must keep this tax money separate from its general fund. It can spend it only on tourism, parks, and recreation. An independent CPA must audit the funds each year and give a written report to city leaders. The law also confirms tax collections from July 1, 2017 through the effective date of a 2018 law (HB 1471) and lets the city spend any escrowed money from that time for these purposes.

Restaurants must add and collect city tax

When the tax is in effect, restaurants must add it to the price and collect it at checkout. They must report and pay it to the Mississippi Department of Revenue on state forms. The department keeps 3% for collection costs and sends the rest to Southaven by the 15th day of the month in which it was collected. State sales tax enforcement rules apply.

Sponsors & Cosponsors

Sponsor

  • Jeff Hale

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 164 • No: 4

Senate vote • 3/26/2026

Passed

Yes: 50 • No: 2

House vote • 3/16/2026

Passed

Yes: 114 • No: 2

Actions Timeline

  1. Approved by Governor

    4/1/2026legislature

  2. Enrolled Bill Signed

    3/26/2026Senate

  3. Enrolled Bill Signed

    3/26/2026House

  4. Returned For Enrolling

    3/26/2026Senate

  5. Immediate Release

    3/26/2026Senate

  6. Passed

    3/26/2026Senate

  7. Title Suff Do Pass

    3/24/2026Senate

  8. Referred To Local and Private

    3/17/2026Senate

  9. Transmitted To Senate

    3/17/2026House

  10. Passed

    3/16/2026House

  11. Title Suff Do Pass

    3/11/2026House

  12. Referred To Local and Private Legislation

    2/18/2026House

Bill Text

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