MS HB1744

Extends the repeal date of the Lauderdale County Tourism Commission law from October 1, 2017 to October 1, 2027.

Authorizes a hotel and motel tax of up to 2.5% on gross room rental proceeds to fund tourism promotion and convention activities in Lauderdale County.

Requires an election to continue the tax if 20% or 1,500 qualified electors (whichever is less) file a written protest within the specified timeframe.

Establishes a seven-member commission appointed by the Board of Supervisors (three members), Meridian City Council (three members), and Marion Board of Aldermen (one member).

Requires annual independent audits of the commission's finances and separate accounting of tax revenues from the county's general fund.