MS HB1657

Authorizes the City of Clinton, Mississippi to levy an additional 1% tax on gross proceeds from hotel and motel room rentals, excluding charges for telephone, laundry, and similar services.

Requires a local election where 60% of qualified voters must approve the tax before it can be imposed; the city must publish notice for at least 3 consecutive weeks before the election.

Dedicates tax proceeds exclusively to promoting tourism, parks, and recreation in the city; the Department of Revenue retains 3% of collections to cover administrative costs and pays remaining funds to the city by the 15th of the following month.

Requires the city to adopt a budget for anticipated receipts and expenditures and maintain separate accounting records that are audited annually by an independent certified public accountant.

Expires July 1, 2023, and does not affect a separate 2% tourism tax previously authorized under Chapter 943, Local and Private Laws of 1995.