MS SB2964

Amends Chapter 917 of Local and Private Laws of 2015 to revise the definition of "hotel" or "motel" from six or more guest rooms to four or more guest rooms in Houston, Mississippi.

Increases the maximum tax rate on hotel and motel room rentals from 1% to 2% of gross proceeds.

Increases the maximum tax rate on restaurant sales from 1% to 2% of gross proceeds, with tax revenue dedicated to promoting tourism, parks, and recreation.

Extends the repeal date of the tax authorization from December 31, 2018 to December 31, 2020.

Requires a resolution and voter approval (60% majority) before the city may levy either tax, with the Department of Revenue retaining 3% of collected proceeds for administrative costs.