MS SB3025

Extends the repeal date from July 1, 2012 to July 1, 2016 for the Town of Byhalia's authority to impose a hotel/motel tax

Authorizes a tax of up to 2% on gross proceeds of room rentals at hotels and motels with six or more guest rooms

Tax revenue must be dedicated solely to promoting tourism and parks and recreation in the Byhalia area, not general fund purposes

Requires voter approval with at least 60% of qualified electors voting in favor before the tax can be imposed

Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before remitting proceeds to the town