MS HB1567

Authorizes the City of McComb, Mississippi, to levy a tourism tax of up to 3% on gross proceeds from hotel and motel room rentals (establishments with five or more guest rooms), excluding charges for telephone, laundry, and similar services.

Tax proceeds must be dedicated solely to promoting tourism, parks, and recreation in the city and cannot be treated as general fund revenues.

Imposition of the tax requires a public election, with at least three consecutive weeks of published notice, and approval by at least 60% of qualified electors who vote.

The Mississippi Department of Revenue collects and administers the tax, retaining 3% of proceeds to cover collection costs, with the remainder remitted to the city by the 15th of the following month.

Tax receipts and expenditures must be accounted for separately from other city funds and audited annually by an independent certified public accountant; the act stands repealed on July 1, 2014.