MS SB3112

Extends the repeal date of the Jackson Convention and Visitors Bureau and its associated taxes from July 1, 2019 to July 1, 2022.

Authorizes the City of Jackson to levy an additional one percent (1%) tax on gross proceeds of sales of hotels and motels, in addition to the existing one percent (1%) tax on restaurants, hotels, and motels.

Requires the additional hotel and motel tax to be approved by voter election, with a threshold of 60% of qualified electors voting in favor for implementation.

Establishes procedures for the City Council to adopt resolutions declaring intention to levy the additional tax and conducting the required election with proper notice and ballot language.

All tax proceeds, less 3% retained by the Department of Revenue for collection costs, shall be remitted to the Jackson Convention and Visitors Bureau exclusively for promoting tourism and conventions.