MS SB2956

Extends the repeal date of McComb's tourism tax authorization from July 1, 2014 to July 1, 2017.

Authorizes McComb's governing authorities to impose a tourism tax not exceeding 3% of gross hotel and motel room rental proceeds to fund tourism, parks, and recreation promotion.

Tax proceeds are collected by the Department of Revenue with 3% retained for collection costs, with remaining funds dedicated solely to tourism, parks, and recreation purposes as determined by the city.

Requires a city resolution and voter approval by 60% of qualified electors before the tax can be imposed, with at least three weeks' notice published in local newspapers.

Mandates separate accounting and annual independent audit of tax receipts and expenditures, with audit results included in the city's General Purpose Statement.