Bill > HB1809

This bill extends the authorization for the City of Senatobia, Mississippi, to levy a tourism tax on hotel/motel room rentals and restaurant sales until July 1, 2029, effectively prolonging an existing local tax provision. The bill allows the city's governing authorities to impose up to a 2% tax on gross proceeds from hotel/motel room rentals and restaurant sales, with the funds specifically dedicated to parks, recreation, and tourism development. Before implementing the tax, the city must hold a public election where at least 60% of voters must approve the measure. The tax would be collected by the Mississippi Department of Revenue, which would retain 3% of the collected funds to cover administrative costs, with the remaining proceeds paid to the city. The bill requires separate accounting for these tax revenues, mandates an annual independent audit, and specifies that the funds cannot be treated as general revenue. The legislation maintains the existing definitions of hotels, motels, and restaurants from the previous law, ensuring that the tax applies only to specific types of establishments with six or more guest rooms or those selling prepared food for on-site consumption.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1809.xml