MS HB1611

Authorizes the City of Flowood to levy a 3% sales tax on gross proceeds of hotel and motel room rentals within city limits.

Tax revenue must be used exclusively for acquiring, constructing, improving, furnishing, equipping, and repairing a conference center and related facilities, as well as paying any debt incurred for these purposes.

Tax collection follows state sales tax procedures under Mississippi Code Chapter 65, Title 27, with the Department of Revenue retaining administrative fees and remitting remaining proceeds to the city by the 15th of the following month.

Tax revenue must be placed in a separate special fund with annual independent audits; the tax authority automatically repeals upon final payment of all bonds and any remaining balance transfers to the general fund.

Election required before implementation, with notice published weekly for three consecutive weeks and at least 21 days before the election; tax imposed only if 60% of qualified electors voting approve it.