MS HB1694

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

Tax proceeds, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to promoting tourism and improving parks and recreation facilities and events in the city.

Requires the city governing authorities to adopt a resolution and hold a public election before imposing the tax, with approval requiring 60% of qualified electors voting in favor.

Mandates separate accounting and annual independent audits of tax receipts and expenditures, with results filed with the city clerk.

Act expires July 1, 2023, and does not alter an existing 1% tourism tax authorized under Chapter 910 of the Local and Private Laws of 1997.