MS SB3091

Extends the repeal date of the Hattiesburg Tourism Commission and its associated hotel/motel tax from the previous date to September 30, 2015

Authorizes the city to levy a tax not to exceed 2% on gross proceeds from overnight room rentals at hotels and motels in Hattiesburg (excluding charges for food, telephone, laundry, and beverages)

Establishes a 7-member Tourism Commission appointed by the mayor and ratified by city council, composed of two hotel/motel industry representatives, one Chamber of Commerce or Economic Development Foundation member, one University of Southern Mississippi representative, and three at-large members

Requires the Department of Revenue to collect the tax and retain 3% of proceeds for collection costs, with remaining funds dedicated solely to the Tourism Commission's programs and activities

Mandates the city council adopt a resolution and publish notice for at least three consecutive weeks before implementing the tax; if 20% of qualified electors or 1,500 residents petition against it, an election must approve the tax