MS SB3014

Expands the definition of "hotel" or "motel" under Mississippi 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.

Applies to local and private taxes levied on gross proceeds or gross income from room rentals that are collected and paid to the Department of Revenue similar to state sales taxes.

Maintains existing exclusions for nursing homes, institutions for the aged or infirm, and personal care homes from the hotel/motel definition.

Requires county boards of supervisors or municipal governing authorities to adopt a resolution declaring their intention to include online marketplace and homestay properties before imposing the tax on these entities.

Mandates that at least 30 days before the tax becomes effective on these new entities, local authorities must provide a certified copy of the resolution to the Department of Revenue; effective July 1, 2017.