MississippiSB 33282026 Regular SessionSenateWALLET

City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax and 1/2% restaurant tax.

Sponsored By: Hillman Terome Frazier (Democratic)

Signed by Governor

Local and Private LegislationFinanceLocal and Private

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Bill Overview

Analyzed Economic Effects

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

How Jackson's tourism bureau is run

The law creates the Jackson Convention and Visitors Bureau to promote tourism and conventions. A nine‑member board runs it; city or county employees and elected officials cannot serve, and the convention center manager is a nonvoting member. Each appointed member must post a $25,000 bond. Tax money is kept separate and used only for bureau‑approved tourism programs, with a yearly independent audit and public reports. Strict conflict‑of‑interest rules bar deals with employees’ relatives or companies they control, and staff can use bureau vehicles only for official work. PEER can review the bureau, and if audit contractors (up to $100,000) are unpaid after 45 days, the Revenue Department can impound tax funds to pay them.

Higher taxes on Jackson dining and hotels

Jackson adds a 1% tourist tax to sales at hotels, motels, and restaurants, including on‑premises beer and alcohol. The law also allows an extra 1% on room rentals and an extra 0.5% on restaurant sales, but only if 60% of voters approve in a city election. Businesses must add these taxes to your bill on top of other taxes.

Hotels and restaurants must collect the tax

The Mississippi Department of Revenue collects the tourism tax using state sales‑tax rules. The Department keeps 3% of the tax to cover collection costs, pays the rest to the City by the 15th of the next month, and the City must send it to the bureau within 10 days. Hotels, motels, and restaurants must file and remit on Department forms and follow normal enforcement rules.

Voter approval and sunset for tourism tax

The law is in force now. If the base tax was first imposed without a vote, the city must pass a resolution to keep it and publish notice. If 20% of voters or 1,500 people (whichever is less) file a protest, the city must hold an election, and the tax continues only if a majority votes yes. The act is repealed on July 1, 2030, unless renewed.

Sponsors & Cosponsors

Sponsor

Hillman Terome Frazier
Democratic • Senate

Cosponsors

David Blount
Democratic • Senate
J. Walter Michel
Republican • Senate
Kamesha B. Mumford
Democratic • Senate
Sollie B. Norwood
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 161 • No: 2

House vote • 3/30/2026

Passed

Yes: 109 • No: 2

Senate vote • 3/24/2026