MS HB1674

Extends the repeal date of Chapter 932, Local and Private Laws of 2015, from July 1, 2018, to July 1, 2022, allowing Jackson County to continue levying a hotel and motel room rental tax.

Authorizes Jackson County Board of Supervisors to levy a 2% tax on overnight hotel and motel room rentals, with revenues dedicated to the Mississippi Gulf Coast Regional Convention and Visitors Bureau for tourism promotion.

Tax must be approved by referendum with at least 60% of qualified county electors voting in favor before the Board of Supervisors may implement it.

Tax is collected and paid to the Department of Revenue using the same procedures as state sales taxes, with funds transferred to the Convention and Visitors Bureau monthly minus any amount retained by the Department of Revenue.

Revenue accounting and expenditures must be maintained separately and audited annually by an independent certified public accountant, with audit costs paid from the tax revenue.