MS HB1442

Authorizes the City of Brookhaven to levy a tax of up to 3% on gross proceeds from room rentals at bed and breakfast inns (8-19 rooms), hotels, and motels (6+ rooms) within the city.

Requires a local referendum where 60% of qualified electors must vote in favor before the tax can be imposed, with notice published weekly for at least three consecutive weeks.

Tax revenue must be collected by the Department of Revenue using state sales tax procedures and paid to the city by the 15th of the following month, minus any amount retained by the Department.

Revenue must be placed in a special fund separate from the city's general fund and expended exclusively for promoting tourism and economic development within Brookhaven.

Requires annual independent audit of tax receipts and expenditures, with audit expenses paid from the collected tax revenue.