MS SB3022

Extends the repeal date for the City of Pascagoula's hotel, motel, and bed-and-breakfast room rental tax from the previous deadline to July 1, 2014

Tax rate may not exceed 3% of gross proceeds derived from room rentals

Revenue must be dedicated solely to promoting tourism, economic development, and recreation, and cannot be used as general fund revenue

Tax collection is administered through the Mississippi Department of Revenue using the same procedures as state sales taxes

Original tax authorization required approval by at least 60% of qualified electors voting in a referendum