Bill > SB3057

This bill extends the expiration date of a local tax in Booneville, Mississippi, from July 1, 2021 to July 1, 2029, which allows the city to continue levying a special tax on hotels, motels, and restaurants. Specifically, the bill permits the city's governing authorities to impose up to a 2% additional tax on hotel and motel room rentals and restaurant sales, with the revenue dedicated solely to promoting tourism, parks, and recreation. The tax can only be implemented after a public election where at least 60% of qualified voters approve it. The bill requires that the tax proceeds be separately accounted for, with an independent audit conducted annually, and explicitly prohibits using the funds for private property, legal fees, or salaries. The tax would be collected by the Mississippi Department of Revenue, which would retain 3% of the collected funds to cover administrative costs, and the remaining proceeds would be remitted to the city by the 15th of the month following collection. The original legislation authorizing this tax was initially passed in 2017, and this bill simply extends the sunset date for the tax's authorization.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3057.xml