MS HB222

Amends Section 27-65-23.1, Mississippi Code of 1972, to expand the definition of "hotel" or "motel" for local and private law tax purposes to include short-term residential property rentals listed on online marketplace companies and homestay networks where owners set accommodation prices.

Adds short-term lodging in residential properties (subsection (b)) to the existing definition of hotels and motels (subsection (a)), which includes traditional lodging establishments that accommodate transient guests, excluding nursing homes and personal care facilities.

Requires county boards of supervisors or municipal governing authorities to adopt a resolution declaring intent to include the new entities in their hotel/motel tax before applying the tax to short-term residential rentals.

Mandates that local authorities provide a certified copy of their resolution to the Department of Revenue at least 30 days before the effective date of levying the tax on short-term residential properties.

Takes effect July 1, 2018.