MS HB1464

Extends the repeal date of McComb, Mississippi's tourism tax from July 1, 2017 to July 1, 2021

Authorizes the city to impose a tax of up to 3% on hotel and motel room rentals for establishments with 5 or more guest rooms

Tax proceeds must be used exclusively to promote tourism, parks, and recreation in McComb, not for general fund revenues

Tax collection is administered by the Mississippi Department of Revenue, which retains 3% for collection costs before remitting funds to the city

Implementation requires a public election with at least 60% voter approval before the tax can be levied