MS HB1445

Extends the repeal date of Chapter 916, Local and Private Laws of 2011, from July 1, 2014, to July 1, 2017, allowing McComb, Mississippi to continue imposing a tourism tax on hotel and motel room rentals.

McComb's governing authorities may levy a tourism tax of up to 3% on gross proceeds from hotel and motel room rentals (excluding phone, laundry, and similar service charges) to fund tourism, parks, and recreation promotion.

Tax collection follows state sales tax procedures through the Department of Revenue, which retains 3% of proceeds to cover administrative costs before remitting remaining funds to the city by the 15th of the following month.

Tax revenues must be dedicated solely to tourism, parks, and recreation purposes as determined by city governing authorities and cannot be counted as general fund revenue.

City must maintain separate accounting and annual independent audits of tourism tax funds, and the tax requires approval by 60% of qualified electors voting in a city election before implementation.