MississippiSB 34012026 Regular SessionSenateWALLET

Town of Ackerman; authorize a tax on restaurants to promote tourism, parks and recreation.

Sponsored By: Bart Williams (Republican)

Signed by Governor

Local and Private LegislationLocal and PrivateFinance

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Bill Overview

Analyzed Economic Effects

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

Voter approval and audits for tax

The town must pass a resolution, publish notice for three weeks, and hold an election before any tax starts. At least 60% of voters who vote must approve. The town must send the Department of Revenue a certified resolution at least 30 days before the tax takes effect. Tax money goes into a separate fund and can be used only for tourism and parks and recreation, not the general fund. The town must get an independent audit each year. Audit costs can be paid from the tax money. This law ends July 1, 2030.

Up to 2% restaurant tax in Ackerman

The law lets Ackerman add a local tax on restaurant food and drinks. The rate can be up to 2% and is on top of other taxes. It applies only to restaurants inside the town limits. It does not apply to schools, hospitals, or nursing homes. The town can impose it only after voters approve it.

Ackerman restaurants must collect tax

If the town imposes the tax, restaurants must add it at checkout and collect it from customers. They must report and pay it to the Mississippi Department of Revenue like state sales tax. The Department pays the money to the town by the 15th of the next month and may keep amounts allowed by law. The town must notify the Commissioner by the 15th of the month before the start date. This creates a small paperwork and systems task for businesses.

Sponsors & Cosponsors

Sponsor

Bart Williams
Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 161 • No: 1

House vote • 3/30/2026

Passed

Yes: 110 • No: 1

Senate vote • 3/24/2026