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SB 3106MISSISSIPPISession 2026State Billdead
Did Not Advance

Mississippi Senate Bill 3106 Extends Jackson Convention and Visitors Bureau and Authorizes New Local Taxes

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

Last action · April 15, 2026: 04/15 (S) Died In CommitteeSponsors: Hillman Frazier and 3 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Proposed

Senate Bill 3106 extends the repeal date for the Jackson Convention and Visitors Bureau to July 1, 2030, and authorizes an additional 1% tax on hotel and motel room rentals and a 1/2% tax on restaurant sales, subject to public approval.

Background
  • The Jackson Convention and Visitors Bureau was originally created by local and private laws in 1999 to promote tourism and conventions in Jackson, Mississippi. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Jackson hotel and motel operators

Hotels and motels with more than 10 rental units must collect an additional 1% room rental tax if approved and comply with tourist tax rules.

Directly affected

Jackson restaurant owners

Restaurants with annual gross proceeds of $100,000 or more must collect an additional 1/2% sales tax if approved by voters.

Directly affected

Jackson Convention and Visitors Bureau

The bureau's operating existence is extended to 2030, and it continues to receive dedicated tax revenues for tourism promotion.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does Senate Bill 3106 do?
It extends the existence of the Jackson Convention and Visitors Bureau until July 1, 2030, and authorizes an additional 1% tax on hotel/motel room rentals and 1/2% on restaurant sales subject to a public election.
How are the members of the Jackson Convention and Visitors Bureau chosen?
The nine-member bureau includes hotel and restaurant representatives from the Capital Center Convention Center Commission, and members representing business, arts, education, attractions, and an at-large member appointed by the mayor with council confirmation.
Who collects the tourist and convention tax?
The Department of Revenue collects the tax, retains 3% for collection costs, and pays the remainder to the city, which then remits the funds to the bureau.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died in committee.

Procedural history

2 actions
  1. Apr 15, 2026Senate
    04/15 (S) Died In Committee
  2. Feb 16, 2026SenateCommittee
    02/16 (S) Referred To Local and Private;Finance

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Hillman FrazierSenate · District 27DemocraticPrimary sponsor
Kamesha MumfordSenate · District 26DemocraticCosponsor
Sollie NorwoodSenate · District 28DemocraticCosponsor
David BlountSenate · District 29DemocraticCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Extension of Local Tourism Funding

The legislation continues a multi-decade local law framework supporting the Jackson Convention and Visitors Bureau.

Jackson Convention and Visitors BureauCity of Jackson

Connected Entities

Jackson Chamber of Commerce, Capital Center Convention Center Commission, Jackson Convention and Visitors Bureau and 4 more
OrganizationJackson Chamber of Commerce“Organization submitting names for bureau appointments”Map →
OrganizationCapital Center Convention Center Commission“Commission with members serving on the bureau”Map →
OrganizationJackson Convention and Visitors Bureau“Entity responsible for tourism and convention promotion”Map →
OrganizationDepartment of Revenue“State agency responsible for collecting the tourist and convention tax”Map →
locationCity of Jackson“Municipality where taxes are levied and bureau operates”Map →
OrganizationMetro Jackson Attractions Association“Organization submitting names for bureau attractions industry seat”Map →
OrganizationPEER Committee“Joint Legislative Committee on Performance Evaluation and Expenditure Review”Map →

Sources

Open source document

billstatus.ls.state.ms.us

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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