MS HB1438

Extends the repeal date of Pascagoula's hotel, motel, and bed-and-breakfast room rental tax from July 1, 2017, to July 1, 2021

Requires the city's governing authorities to adopt a resolution within 60 days declaring their intention to continue the tax and publish it in a local newspaper

Triggers an election on tax continuance if 20% or 1,500 qualified electors (whichever is less) file a written protest within 45-60 days of the resolution publication

Allows the tax to continue only if a majority of voters approve at the election; tax ceases if a majority votes against continuation

Tax remains limited to 3% of gross proceeds from room rentals and must be dedicated solely to tourism, economic development, and recreation purposes