MS SB3012

Extends the repeal date of McComb's tourism tax authorization from July 1, 2019 to July 1, 2021.

Authorizes McComb's governing authorities to levy a tourism tax up to 3% on gross proceeds from hotel and motel room rentals (excluding charges for phone, laundry, and similar services).

Requires a local election where 60% of qualified electors must approve the tax before it can be imposed.

Dedicates tax proceeds (minus 3% retained by Department of Revenue for collection costs) solely to promoting and advertising tourism, parks, and recreation in the city.

Requires separate accounting and annual independent audits of tourism tax receipts and expenditures, included in the city's General Purpose Statement.