MS HB1453

Washington County Board of Supervisors may impose a tax of up to 2% on gross proceeds from hotel and motel room rentals (excluding charges for phone, laundry, and similar services) to fund a youth sports complex.

Tax requires voter approval by referendum with at least 60% of qualified county electors voting in favor; Board must publish notice for three consecutive weeks before election date.

Department of Revenue retains 3% of collected tax to cover collection costs, with remaining proceeds paid to county by the 15th of the following month and deposited in a special fund for economic development purposes only.

County must adopt a budget for anticipated receipts and expenditures, and maintain separate accounting records audited annually by an independent certified public accountant.

Tax authorization expires and act is repealed effective July 1, 2015; act requires submission to the Attorney General of the United States or U.S. District Court for the District of Columbia under the Voting Rights Act of 1965.