MS HB1628

Extends the repeal date of Chapter 935, Local and Private Laws of 2016, from July 1, 2020, to July 1, 2030, allowing the City of Brandon to continue levying a hotel and motel room rental tax.

Authorizes the City of Brandon to levy a 3% tax on gross proceeds from room rentals at hotels and motels within city limits to fund acquisition, construction, and improvement of an amphitheater and related facilities.

Tax proceeds must be collected by the Department of Revenue using the same procedures as state sales taxes and paid to the city monthly, with revenues placed in a separate special fund and audited annually by an independent certified public accountant.

Requires the governing authorities to adopt a resolution and hold a public election where at least 60% of qualified electors must vote in favor before the tax can be imposed.

Permits the city to pledge tax revenues to repay any authorized municipal debt and allows the city to discontinue the tax by resolution if no outstanding indebtedness exists.