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MississippiHB 40592026 Regular SessionHouseWALLET

City of Fulton; extend repeal date on restaurant tax and authorize issuance of bonds for tourism and parks and recreation.

Sponsored By: Christopher M. Bell

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.

City bonds for tourism and parks

Fulton can issue bonds or borrow, paid from the restaurant tax, to fund tourism and parks projects. Debt must be affordable from the tax receipts. These bonds do not count toward the city’s normal debt limit. Interest on the bonds is exempt from Mississippi taxes.

Fulton restaurant tax up to 3%

The law lets Fulton charge up to 3% on restaurant sales. The tax can only start after a city vote with 60% yes. The city must publish notices once a week for three weeks before the vote. The authority now lasts through July 1, 2036. Schools, hospitals, clinics, and nursing homes are not counted as restaurants.

Restaurants must collect Fulton tax

Restaurants must add the city tax to customer bills and collect it at checkout. They report and pay it under the same rules as state sales tax, and the state enforces those rules. The state keeps 3% of collections for costs and sends the rest to the city by the 15th of the next month. The city must keep the money in a special fund for tourism and parks, with separate records and yearly CPA audits, and must notify the state before the tax starts.

Sponsors & Cosponsors

Sponsor

  • Christopher M. Bell

    House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 167 • No: 3

Senate vote • 3/26/2026

Passed

Yes: 50 • No: 2

House vote • 3/19/2026

Passed

Yes: 117 • No: 1

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

    3/20/2026Senate

  9. Transmitted To Senate

    3/20/2026House

  10. Passed

    3/19/2026House

  11. Committee Substitute Adopted

    3/19/2026House

  12. Title Suff Do Pass Comm Sub

    3/18/2026House

  13. Referred To Local and Private Legislation

    2/23/2026House

Bill Text

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