MS HB1107

Revises the definition of "tourism project" to include hotels with a minimum of 25 guest rooms or suites, $15,000,000 minimum private investment, and $200,000 per guest room or suite, with restaurants, spas, and other amenities approved by the Mississippi Development Authority.

Adds tourism attractions located within entertainment districts to the definition of "tourism project" if they are open to the public, seat at least 40 persons, operate at least 5 days per week from 6:00 p.m. to midnight, serve food and beverages, and provide live entertainment at least 3 nights per week.

Limits the issuance of certificates designating approved participants in the sales tax incentive program to before July 1, 2014, after which no new certificates shall be issued.

Specifies that approved project costs for the new hotel category include only those incurred after January 1, 2011, and relate only to hotel lodging facilities and common areas.