MS HB1630

Extends the repeal date of the Lauderdale County Tourism Commission law from October 1, 2014 to October 1, 2017.

Authorizes the Board of Supervisors to levy a hotel and motel room rental tax not to exceed 2.5% of gross room rental proceeds to fund tourism promotion and convention activities in Lauderdale County.

Establishes a seven-member tourism commission with three members appointed by the Board of Supervisors, three by the Meridian City Council, and one by the Marion Board of Aldermen.

Requires an election on tax continuation if 20% or 1,500 qualified county electors (whichever is less) file a written protest within the specified timeframe, with majority voter approval needed to continue the tax.

Mandates annual independent audits of all commission funds with detailed reporting to the circuit clerk and county legislative delegation.