City of Brandon; extend repealer on tax on sales of prepared food and drink at restaurants and bars., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private Legislation

By: Representative Yancey

House Bill 1599

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 946, LOCAL AND PRIVATE LAWS OF 2011,
AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2014, AS AMENDED BY
CHAPTER 941, LOCAL AND PRIVATE LAWS OF 2016, AS AMENDED BY CHAPTER 935, LOCAL
AND PRIVATE LAWS OF 2018, AS AMENDED BY CHAPTER 909, LOCAL AND PRIVATE LAWS OF
2023, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2028, TO JULY 1, 2032, ON THE
LAW THAT AUTHORIZES THE CITY OF BRANDON, MISSISSIPPI, TO IMPOSE A TAX UPON THE
SALE OF PREPARED FOOD AND BEVERAGES IN RESTAURANTS AND BARS WITHIN THE CITY;
AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  Chapter
946, Local and Private Laws of 2011, as amended by Chapter 922, Local and
Private Laws of 2014, as amended by Chapter 941, Local and Private Laws of
2016, as amended by Chapter 935, Local and Private Laws of 2018, as amended by
Chapter 909, Local and Private Laws of 2023, is amended as follows:

Section 1.
Whenever used in this act, unless a different meaning clearly appears in the context,
the following terms shall have the following meanings:

(a)  "Bar"
means any bar, tavern or lounge where alcoholic beverages are sold for
consumption on the premises.

(b)  "City"
means the City of Brandon, Mississippi.

(c)  "Governing
authority" means the Mayor and Board of Aldermen of the City of Brandon,
Mississippi.

(d)  "Prepared
food" means food prepared on the premises of a restaurant or bar for
retail sale.

(e)
"Restaurant" means all places within the corporate limits of the city
where prepared food and beverages are sold for consumption, whether such food
is consumed on the premises or not.  The term "restaurant" does not
include any:  school; hospital; convalescent or nursing home; restaurant-like
facility operated by or in connection with a school, hospital, medical clinic,
convalescent or nursing home providing food for students, patients, visitors or
their families; or convenience store or service station where the sale of
prepared food constitutes less than fifty percent (50%) of the gross sales.

Section 2.  The
governing authority may impose upon persons doing business within the
municipality a tax at the rate of two percent (2%) on the gross proceeds of
sales of restaurants and bars derived from retail sales of prepared food and
beverages.  The proceeds of the tax shall be used to promote tourism, parks and
recreation.  The tax shall be in addition to all other taxes now imposed.

Section 3.  Before
any tax authorized under Section 2 of this act may be imposed, the governing authorities
must adopt a resolution declaring their intention to levy the tax and setting
forth the amount of the tax and the date upon which the tax shall become
effective.  The resolution also must call for a referendum to be held on the
question and establishing the date of the referendum.  Notice of the governing
authority's intention must be published once each week for at least three (3)
consecutive weeks in a newspaper published or having a general circulation in
the city, with the first publication of the notice to be made not less than
twenty-one (21) days before the date fixed in the resolution for the referendum
and the last publication to be made not more than seven (7) days before the
referendum.  At the referendum, all qualified electors of the city may vote.
The ballots used in the referendum must have printed thereon a brief statement
of the amount and purposes of the proposed tax levy and the words "FOR THE
FOOD AND BEVERAGE TAX TO FUND THE PROMOTION OF TOURISM, PARKS AND RECREATION"
and, on a separate line, "AGAINST THE FOOD AND BEVERAGE TAX TO FUND THE
PROMOTION OF TOURISM, PARKS AND RECREATION."  The voters shall vote by
placing a cross (X) or check (ü)
opposite their choice on the proposition.  After the results of the referendum
have been canvassed by the election commission and certified, if at least sixty
percent (60%) of the qualified electors who voted in the election voted in
favor of the tax, the city may levy the tax beginning on the first day of the
second month following the referendum.  Public funds may not be used for the
purpose of promoting the adoption of the referendum, and employees of the city,
other than elected public officials, may not promote the referendum during
business hours.

Section 4.  (1)  On
or before the fifteenth day of the month preceding the date on which the city
will begin to levy the tax authorized under Section 2 of this act, the
governing authorities shall give written notification to the Chairman of the
Department of Revenue of the date on which the tax will become effective.

(2)  The tax must be
collected by and paid to the Department of Revenue in the same manner that
state sales taxes are computed, collected and paid, and the full enforcement
provisions and all other provisions of Chapter 65, Title 27, Mississippi Code
of 1972, will apply as necessary for the implementation of this act.

(3)  Except for any amount
retained by the Department of Revenue under Section 27-3-58, Mississippi Code
of 1972, the revenue from the special tax collected under this act must be paid
to the city on or before the fifteenth day of the month following the month in
which collected.

(4)  The proceeds of the tax
may not be considered by the city as general fund revenues but must be placed
into a special fund apart from the city general fund and any other funds and
expended by the city strictly for the purposes prescribed under Section 2 of
this act.

Section 5.  The tax
levied under Section 2 of this act may be discontinued by an action of the
governing authority adopting a resolution to that effect.  The resolution shall
be effective beginning on the first day of the month designated in the
resolution and the tax levy shall not apply to sales made on and after that
date.  A certified copy of the resolution shall be furnished to the Department
of Revenue at least seven (7) days before its effective date.

Section 6.  Accounting for
receipts and expenditures of the funds herein described shall be made
separately from the accounting of receipts and expenditures of the general fund
and any other funds of the City of Brandon.  The records reflecting the
receipts and expenditures of the funds prescribed in this act shall be audited
annually by an independent certified public accountant, and the accountant
shall make a written report of his audit to the governing authorities.  The
audit shall be made and completed as soon as practicable after the close of the
fiscal year, and expenses of the audit shall be paid from the funds derived in
accordance with this act.

Section 7.  The provisions
of this act shall be repealed from and after July 1, * * *2028 2032.

SECTION 2.  This act
shall take effect and be in force from and after its passage.