MS SB2837

Authorizes the City of Horn Lake governing authorities to levy a tax of up to $2.00 per room rental on hotel and motel rooms, excluding food, telephone, laundry, and beverage charges.

Tax revenue must be used exclusively to promote the city's tourism and economic development.

Requires a public election where 60% of qualified electors voting must approve the tax, with notice published weekly for at least 3 consecutive weeks before the election.

Department of Revenue collects and remits tax revenue to the city by the 15th of the following month; city must maintain separate accounting and conduct annual independent audits.

Act automatically repeals July 1, 2017, and is subject to preclearance under the Voting Rights Act of 1965.