MS SB2945

Authorizes the City of Greenwood to levy an additional tax of up to 2% on gross room rental proceeds from hotels and motels (10+ guest rooms), in addition to the existing 1% tax authority.

Requires the City Council to adopt a resolution declaring intention to levy the additional 2% tax and mandates a voter election where 60% of qualified electors voting in favor are needed to approve the tax.

Requires notice of the proposed tax to be published for at least 3 consecutive weeks in a newspaper, with first publication at least 21 days before the election and last publication no more than 7 days before.

Allocates tax proceeds (less 3% retained by Department of Revenue for collection costs) to the Greenwood Tourism Commission for promoting conventions and tourism, with annual minimum donations of $2,000 to Thompson Clemons Post 200 American Legion and $5,000 to R & M Productions.

Repeals the act effective September 30, 2017.