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SB 3389

City of Hattiesburg; extend repealer on tourism commission and hotel/motel tax.

2026 Regular Session Introduced by Robert Johnson

Mississippi extends the deadline preventing expiration of Hattiesburg's tourism commission and hotel/motel tax authority.

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Bill Summary · SB 3389

Legislative bill overview

SB 3389 extends the deadline for a "repealer" provision affecting Hattiesburg's tourism commission and hotel/motel tax. Rather than allowing these entities or tax authorities to expire on a previously set date, the bill delays that expiration, effectively keeping the tourism commission and associated hotel/motel tax in place longer than originally scheduled.

Why is this important

Hotel/motel taxes are a primary revenue source for local tourism promotion and city infrastructure in many communities. By extending the repealer deadline, Hattiesburg preserves funding for tourism-related activities and city services that depend on this tax revenue. This is a local fiscal matter with direct consequences for the city's budget and tourism promotion capacity.

Potential points of contention

  • Tax continuation vs. sunset preference: Some may view extending a tax authority as contrary to principles of periodic legislative review; others see it as necessary continuity for ongoing services
  • Local autonomy questions: Whether state-level legislation should micromanage a single city's tax structure, or if cities should have more independent authority over local taxation
  • Transparency of repealer mechanics: Citizens may lack clarity about why the original repealer date was set, what triggered this extension, and what future sunset provisions exist

Compiled from official sources — confirm details with the bill’s official record.

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