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MS SB3392

Bill

Official Source

Status

Introduced

3/11/2026

Primary Sponsor

Lydia Chassaniol

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Authorizes the Town of Vaiden, Mississippi to levy a tax of up to 2% on gross sales from restaurants to fund tourism and parks and recreation programs
  • Requires approval by 60% of voters in a local election before the tax can be imposed, with at least three weeks of public notice before the vote
  • Defines "restaurant" as establishments selling prepared food for on-site or off-site consumption, excluding schools, hospitals, nursing homes, and medical clinics
  • Revenue must be placed in a dedicated special fund separate from general revenues and audited annually by an independent CPA
  • The act replaces a prior 2018 law that expired on July 1, 2022, and will automatically repeal on July 1, 2030

Legislative Description

Town of Vaiden; authorize tax on restaurants for tourism and parks and recreation.

Last Action

Referred To Local and Private;Finance

3/11/2026

Committee Referrals

Local and Private3/11/2026

Full Bill Text

No bill text available