Bill > SB2805

This bill updates Mississippi's legal definitions and tax regulations related to hotels and online booking platforms, expanding the definition of "hotel" to include third-party facilitators like online travel websites for tax and health regulation purposes. Specifically, the bill modifies existing state laws to ensure that online platforms that list hotel rooms, collect payments, and transfer funds to hotel owners are now subject to the same local and private sales tax requirements as traditional hotels. Under the new provisions, these third-party facilitators (such as Expedia or Airbnb) will be required to collect and remit taxes on their gross proceeds from room rentals, just as physical hotels do. The bill clarifies that these entities are considered part of the hotel industry for tax purposes, even if they do not own the physical property, and ensures that local county boards or municipal authorities can choose to include these facilitators in their tax calculations. The changes will take effect on July 1, 2025, giving businesses time to adjust to the new regulations. The bill aims to create a more equitable tax system that captures revenue from modern online booking platforms while maintaining consistency with existing hotel and sales tax laws.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB2805.xml