MS SB2984

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

Empowers the commission to promote tourism, acquire and operate facilities, and receive revenues from grants, donations, and a hotel/motel tax not to exceed 2.5% of gross room rental proceeds.

Requires annual independent audits of commission funds and separate accounting of tourism tax receipts and expenditures from the county general fund.

Allows the commission to reserve and expend revenues for construction and operation of a coliseum, multipurpose building, or convention center with board of supervisors approval.