MS HB1469

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

Tax rate remains capped at 3% of gross proceeds from room rentals and is dedicated to promoting tourism, economic development, and recreation.

Requires governing authorities to adopt a resolution and hold a referendum for tax implementation, with at least 60% voter approval needed.

Tax proceeds must be collected by the Department of Revenue using state sales tax procedures and paid to the city monthly, kept separate from general funds.

Annual independent audit of tax receipts and expenditures is required, with audit costs paid from the tax proceeds.