Bill > HB1936

This bill extends the authorization for the Town of Como, Mississippi to levy specialized taxes on hotels/motels and restaurants from July 1, 2025, to July 1, 2029. The bill allows the town's governing authorities to impose a tax of up to $1 per night on each occupied hotel or motel room and up to 2% on gross food and beverage sales at restaurants. These taxes can only be implemented after a public election where 60% of qualified voters must approve the measure. The collected funds are specifically earmarked for promoting tourism and parks and recreation in the Como area. The tax will be collected by the Department of Revenue, which will retain 3% for administrative costs and remit the remaining funds to the town. The bill requires separate accounting for these tax revenues, with an annual independent audit, and specifies that the funds cannot be used for general municipal expenses. The legislation maintains the original definitions of hotels, motels, and restaurants from the previous law, ensuring that the tax applies only to establishments meeting specific criteria, such as having six or more guest rooms for hotels and being a prepared food service location for restaurants.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1936.xml