MS HB1568

Authorizes the Washington County Board of Supervisors to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals within the county, excluding charges for telephone, laundry, and similar services.

Requires the board to adopt a resolution and hold a county election where 60% of voters must approve the tax; notice must be published for three consecutive weeks with the first publication at least 21 days before the election.

Tax proceeds, minus 3% retained by the Department of Revenue for collection costs, must be placed in a special fund and used solely for promoting economic development, specifically to establish a sports complex for youth.

Requires the board to approve a budget for anticipated receipts and expenditures, with separate accounting from the general fund and annual audits by an independent certified public accountant.

The Department of Revenue shall collect and remit proceeds to the county by the 15th day of the month following collection, using the same procedures as state sales tax collection.