MS HB1764

Extends the repeal date of the Hattiesburg Tourism Commission from July 1, 2017 to July 1, 2021.

Authorizes a hotel and motel tax of up to 2% on gross proceeds from overnight room rentals in Hattiesburg, with proceeds dedicated solely to tourism promotion activities.

Establishes a seven-member commission appointed by the mayor and ratified by city council, consisting of two hotel/motel industry representatives, one Chamber of Commerce or Economic Development Foundation member, one University of Southern Mississippi representative, and three at-large members.

Requires independent certified public accountant audits of all tax receipts and expenditures on an annual basis, with audit reports submitted to governing authorities.

Implements tax collection through the Department of Revenue using state sales tax procedures, with the department retaining 3% of collections to cover administration costs.