MS HB1668

Authorizes the City of Natchez to levy a tax of up to 1.5% on gross proceeds from hotel and motel room rentals, excluding charges for food, telephone, laundry, and beverages.

Tax revenue must be used exclusively to promote the city's tourism, parks, and recreation and placed in a separate special fund distinct from the general fund.

Requires the city to hold an election where at least 60% of qualified electors must vote in favor before the tax can be imposed, with notice published for three consecutive weeks.

Establishes that the Department of Revenue will collect and remit tax proceeds to the city by the 15th of the following month, with annual independent audits required.

Sunsets automatically on July 1, 2022.