Bill > SB3064

This bill extends the repeal date for a tourism tax in the City of Byram, Mississippi, from July 1, 2025, to July 1, 2029. The bill allows the city's governing authorities to levy a tax of up to 2% on hotel and motel room rentals, with proceeds dedicated specifically to promoting tourism, parks, and recreation events in the city. Before implementing the tax, the city must hold a public election where 60% of voters must approve the measure. The tax would be collected by the Mississippi Department of Revenue, which would retain 3% for collection costs and remit the remainder to the city by the 15th of the following month. The bill requires the city to adopt a resolution detailing the tax, create a separate budget for the tax proceeds, and undergo an annual independent audit of these funds. The tax does not apply to hospital rooms, day meeting spaces, or residential hotel guests, and operators must add the tax to their room rental charges and collect it at the time of payment.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3064.xml