MS HB1682

Authorizes the City of Senatobia governing authorities to levy a tax of up to 1% on gross proceeds from hotel and motel room rentals and up to 1% on gross proceeds from restaurant sales.

Tax revenue must be dedicated solely to promoting tourism and cannot be considered general fund revenues.

Department of Revenue retains 3% of collected tax proceeds to cover collection costs, with remaining funds paid to the city by the 15th of the following month.

Requires adoption of a resolution and approval by 60% of qualified electors voting in a city election, with notice published weekly for at least three consecutive weeks.

Act expires and is repealed effective July 1, 2016, and requires submission to the Attorney General of the United States or U.S. District Court for the District of Columbia under the Voting Rights Act of 1965.