MS SB2933

Deletes the repeal date (July 1, 2016) from Chapter 957, Local and Private Laws of 2012, making the hotel, motel, and restaurant tax permanent in West Point, Mississippi.

Authorizes West Point's governing authorities to levy a tax not exceeding 1% on gross proceeds from hotel and motel room rentals and a separate 1% tax on restaurant sales, subject to voter approval (requiring 60% affirmative vote).

Tax revenue, minus 3% retained by the Department of Revenue for collection costs, shall be paid to the Board of Directors of the West Point/Clay County Community Growth Alliance and dedicated solely to promoting tourism and parks and recreation.

Requires the tax to be collected by the Department of Revenue using state sales tax procedures and methods, with separate accounting and annual independent audits of fund receipts and expenditures.

Takes effect upon passage.