MS SB3018

Extends the repeal date of Washington County's hotel and motel room rental tax from July 1, 2018 to July 1, 2022.

Authorizes Washington County Board of Supervisors to impose a tax up to 2% on gross proceeds from hotel and motel room rentals, excluding charges for telephone, laundry, and similar services.

Requires voter approval through election with 60% affirmative vote before tax can be imposed.

Tax proceeds, minus 3% retained by Department of Revenue for collection costs, must be placed in a special fund and used solely for promoting economic development in the county, including establishing a sports complex for youth.

Requires annual independent audit of tax receipts and expenditures, with audit reports filed with the county clerk.