MS HB1702

Authorizes the City of Fulton, Mississippi governing authorities to levy a tax up to 3% on gross proceeds from hotel and motel room rentals, with revenue dedicated to tourism and parks and recreation.

Requires hotels and motels to have at least 6 guest rooms to be subject to the tax, and excludes hospitals, convalescent homes, nursing homes, and medical facilities.

Mandates a referendum in which at least 60% of qualified city electors must vote in favor before the tax can be imposed, with notice published for three consecutive weeks before the election.

Directs the Mississippi Department of Revenue to collect the tax, retaining 3% for collection costs, and requires separate accounting and annual independent audits of tax revenues.

Automatically repeals on July 1, 2013, and requires submission to the U.S. Attorney General under the Voting Rights Act of 1965 before implementation.