MS HB1631

Extends the repeal date of the hotel, motel, and restaurant tax authorization for the City of Houston, Mississippi from December 31, 2020 to December 31, 2024.

Authorizes Houston's governing authorities to levy up to 2% tax on gross room rental proceeds from hotels and motels with four or more guest rooms.

Authorizes Houston's governing authorities to levy up to 2% tax on gross sales proceeds from restaurants selling prepared food and beverages for on-premises consumption.

Requires tax proceeds, minus 3% retained by the Department of Revenue for collection costs, to be dedicated solely to promoting tourism and parks and recreation.

Requires a public election with 60% voter approval before the tax can be imposed, with separate accounting and annual independent audits of tax revenues.