MS SB3041

Extends the repeal date of the room rental tax law for the City of Brookhaven from July 1, 2017 to July 1, 2021

Authorizes Brookhaven's governing authorities to levy up to 2% tax on gross proceeds of room rentals from hotels, motels, and bed-and-breakfast establishments with 6 or more guest rooms

Tax revenues, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to promoting tourism and parks and recreation within the city

Requires the city to adopt a resolution and hold an election where 60% of qualified voters must approve before the tax can be imposed

Mandates separate accounting and annual independent audits of the tax fund, with audit expenses paid from the collected revenues