MS HB1610

Extends the repeal date of Chapter 939, Local and Private Laws of 2010, from July 1, 2013, to July 1, 2016, allowing the City of Fulton to continue imposing a tax on hotel and motel room rentals.

Authorizes the City of Fulton to levy a tax not exceeding 3% on gross proceeds from room rentals at establishments with 6 or more guest rooms, with revenue dedicated to promoting tourism and parks and recreation.

Requires the governing authorities to adopt a resolution and hold a public election where 60% of qualified voters must approve the tax before implementation, with notice published for at least three consecutive weeks.

Mandates that tax collection be handled by the Mississippi Department of Revenue under existing state sales tax procedures, with 97% of proceeds paid to the city (less 3% retained for administrative costs) and separate annual audits required.

Tax provisions automatically repeal on July 1, 2016, unless further extended by the legislature.