MississippiSB 29272026 Regular SessionSenateWALLET

City of Richland; extend repealer on bar and restaurant tourism tax.

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Bill Overview

Analyzed Economic Effects

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

Voter checks, audits, and 2030 sunset

The city must keep this tax money separate and spend it only on the stated purposes. A certified public accountant audits the fund each year, paid from the fund. Before the tax first began, voters had to approve it in November 1998, with collections allowed starting January 1, 1999. When the community building is finished and its debt is fully covered, the authority to use tax money for that debt ends. To use the tax for tourism, parks, or recreation after the debt is paid, at least 60% of voters must approve, with required public notice and filings. All tax authority ends July 1, 2030, unless renewed.

Extra 2% tax on Richland dining

Richland may add up to a 2% local tax to bar tabs, alcoholic drinks, and prepared foods sold by restaurants. It applies to dine-in, takeout, and delivery. The money supports a community center and, with later voter approval, tourism, parks, and recreation.

Bars and restaurants must collect tax

Bars and restaurants must add the local tax to customers’ bills and collect it at checkout. They must report and pay it to the Mississippi Department of Revenue using state sales tax forms and rules. The Department keeps 3% to cover collection costs and sends the rest to Richland each month by the 15th.

Sponsors & Cosponsors

Sponsor

Brian Rhodes
Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 52 • No: 0

Senate vote • 3/19/2026

Passed