MS HB1479

Extends the repeal date of McComb's tourism tax authorization from July 1, 2021, to July 1, 2023.

Authorizes McComb's governing authorities to levy a tourism tax of up to 3% on gross proceeds from hotel and motel room rentals within the city.

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

Requires a referendum with 60% voter approval before the tax can be imposed, with notice published at least three consecutive weeks before the election date.

Mandates separate accounting of tax revenues and annual independent audits, with audit reports filed with the city clerk.