Bill > SB3059

This bill extends the authorization for the City of Hattiesburg to levy a special tax on hotels, motels, and restaurants until July 1, 2030, with several key provisions. The city can impose a tax of up to 1% on hotel and motel room rentals and restaurant gross income, specifically to promote tourism and parks and recreation. Before implementing the tax, the city must hold a public election where 60% of voters must approve the measure. The tax will be collected by the Department of Revenue, which will retain 3% for collection costs and remit the remaining funds to the city. Importantly, the bill allows the city to distribute up to 50% of the tax proceeds to the University of Southern Mississippi for athletic facility improvements. The tax revenues must be accounted for separately from the city's general fund and will be subject to annual independent audits. The legislation defines specific terms like "hotel," "motel," and "restaurant," and provides detailed guidelines for tax collection, implementation, and use of funds, ensuring transparency and specific purpose-driven spending of the generated revenue.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3059.xml