MS SB3072

Amends local law governing Hancock County's hotel and motel tax to allow revenue to be used by either the Hancock County Tourism Bureau or the Mississippi Gulf Coast Regional Convention and Visitors Bureau, at the discretion of the Board of Supervisors.

Grants the Board of Supervisors sole authority to designate which entity receives and expends the tax proceeds, with proceeds dedicated solely to promoting tourism and tourism-related activities in the county.

Requires the Board of Supervisors to adopt a resolution declaring its intention to dedicate tax proceeds and publish notice for three consecutive weeks; allows for an indirect referendum if 20% or 1,500 qualified electors (whichever is less) file a written petition against the dedication.

Maintains existing provisions requiring voter approval before the hotel and motel tax can initially be imposed, with approval threshold of a simple majority of voting electors.

Sunsets the entire act on July 1, 2021.