MS HB1679

Extends the repeal date of Chapter 951, Local and Private Laws of 2011, from July 1, 2015, to July 1, 2018, allowing Washington County to continue imposing a hotel and motel tax.

Authorizes Washington County Board of Supervisors to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals to fund establishment of a youth sports complex.

Tax applies to establishments with five or more guest rooms and excludes charges for telephone, laundry, and similar services; nontaxable rooms; day meeting rooms; and residential guest rooms.

Tax proceeds, minus 3% retained by the Department of Revenue for collection costs, must be placed in a special fund and expended solely for economic development purposes in the county.

Requires 60% voter approval by qualified county electors in an election before the tax can be imposed; tax collection administered by the Department of Revenue under existing sales tax procedures.