MS HB1642

Extends the repeal date of the Hattiesburg Tourism Commission and its associated hotel/motel tax from July 1, 2014 to July 1, 2017.

Establishes an indirect referendum mechanism requiring the board of supervisors to declare intention to continue the tax within 60 days, with a public vote required if 20% or 1,500 qualified electors (whichever is less) file a written petition.

Authorizes the city to levy a tax not exceeding 2% on gross proceeds from overnight hotel and motel room rentals to fund tourism promotion activities.

Requires separate accounting and annual independent audits of tourism tax receipts and expenditures, with audit expenses paid from the collected tourism funds.

Tax proceeds, less 3% retained by the Department of Revenue for collection costs, are dedicated solely to the Hattiesburg Tourism Commission's programs and activities.