MS SB3107

Extends the repeal date of the Lauderdale County Tourism Commission law from October 1, 2011 to October 1, 2014.

Authorizes the Lauderdale County Board of Supervisors to create the Tourism Commission and levy a hotel/motel tax not to exceed 2.5% of gross room rental proceeds to fund tourism promotion and convention center development.

Establishes a seven-member commission appointed by the Board of Supervisors (3 members), City of Meridian (3 members), and Town of Marion (1 member), with members serving three-year terms and a $50,000 bond requirement.

Requires the commission to employ a director approved by the Board of Supervisors with a maximum salary of 1.5 times the maximum statutory salary for a board member, and mandates annual independent audits with detailed expenditure reports filed with county and state officials.

Designates tax revenues for county general fund use, including financing construction, acquisition, and debt service for a coliseum, multipurpose building, or convention center with approval of the Board of Supervisors.