Bill > SB3107

This bill extends the repeal date for the City of Laurel, Mississippi's authority to levy a tax of up to 3% on the gross proceeds from room rentals at hotels and motels, from July 1, 2026, to July 1, 2036. This tax is specifically intended to generate revenue for promoting tourism within the city, covering expenses such as staffing, facility development, public safety related to tourism, and advertising campaigns. The bill clarifies definitions for terms like "hotel" or "motel" to include short-term rentals like Airbnbs but exclude healthcare facilities, and outlines the process for implementing the tax, including an election by qualified city voters and collection by the Mississippi Department of Revenue, with a portion retained by the department for administrative costs. The collected funds must be kept in a separate account dedicated solely to tourism promotion and are subject to an annual audit. The city is also granted additional authority to support tourism initiatives, including acquiring property, entering contracts, and employing personnel, and can pledge these tax revenues to secure city debt related to tourism. The bill also provides a mechanism for the city to discontinue the tax if no outstanding obligations related to it exist.

Government Affairs

https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3107.xml