MS SB2974

Extends the repeal date of Chapter 942, Local and Private Laws of 2014 from July 1, 2021 to July 1, 2025, allowing the City of Byram to continue imposing a tourism tax on hotel and motel room rentals.

Authorizes the City of Byram to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals, excluding telephone, laundry, and similar service charges.

Requires the city to adopt a resolution and hold an election where 60% of qualified electors must vote in favor before the tax can be imposed.

Dedicates tax proceeds solely to promoting and advertising tourism, parks, and recreation in the city, with 3% retained by the Department of Revenue for collection costs.

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