MS HB1552

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

Authorizes the Washington County Board of Supervisors to impose a tax of up to 2% on gross proceeds from hotel and motel room rentals to fund a youth sports complex.

Tax excludes charges for telephone, laundry, nontaxable rooms, day meetings without overnight stays, and residential guest accommodations.

Department of Revenue retains 3% of collected tax proceeds to cover collection costs, with remaining funds placed in a special county fund for economic development purposes.

Requires voter approval by 60% majority before tax implementation and mandates separate accounting and annual independent audit of tax revenues and expenditures.