MS HB1672

Authorizes Jackson County Board of Supervisors to levy a 2% tax on overnight hotel and motel room rentals, excluding charges for food, beverages, telephone, laundry, and day-use meetings without overnight accommodations.

Tax implementation requires approval by 60% of qualified county electors voting in a called election, with notice published weekly for three consecutive weeks and at least 21 days before the election.

Revenue from the tax is paid to the Mississippi Gulf Coast Regional Convention and Visitors Bureau for tourism promotion, collected and administered by the Department of Revenue using state sales tax procedures.

Requires separate accounting of tax revenue with annual independent audits by certified public accountants, with audit expenses paid from the tax revenue.

Sunsets on July 1, 2018.