MS HB1705

Amends Section 27-65-23.1 of the Mississippi Code to expand the definition of "hotel" or "motel" under local and private tax laws to include short-term residential lodging listed on online marketplace companies and homestay networks where property owners set accommodation costs.

The expanded definition applies to any local and private law that levies taxes on gross proceeds or gross income from room rentals of hotels or motels and is collected by the Department of Revenue in the same manner as state sales taxes.

County boards of supervisors or municipal governing authorities must adopt a resolution declaring their intent to include these new entities before taxation can be applied to them.

Requires local governments to provide a certified copy of any resolution to the Department of Revenue at least 30 days before the effective date of taxing these entities.

Becomes effective July 1, 2017.