MS HB1102

Creates a Mississippi Tourism Advertising and Promotion Advisory Board consisting of three convention and visitors bureau directors and two at-large members from the restaurant or hotel industry, appointed by the Governor with terms concurrent with the Governor's term.

Diverts sales tax revenue from restaurants and hotels to the Mississippi Development Authority Tourism Advertising Fund: 1% for fiscal year 2019-2020, increasing to 2% for fiscal year 2020-2021, and 3% thereafter, with funds available for expenditure beginning February 1, 2020.

Defines "restaurant" as any place where prepared food and beverages are sold for consumption, excluding school and hospital cafeterias and similar institutional facilities.

Defines "hotel" to include entities furnishing rooms or lodging to transient persons, including bed and breakfast accommodations, with advertising to the general public qualifying as meeting industry standards.

Takes effect July 1, 2019.