MS SB3078

Authorizes Tunica County Board of Supervisors to levy a $3.00 per day occupancy assessment on hotel and motel rooms in structures built on the Convention Center Complex site or within the Southern Celebration Urban Renewal District after the bill's effective date.

Assessment remains in effect until the county rescinds it by resolution, but cannot be rescinded while any bonds issued under the chapter remain outstanding.

Creates the Tunica County Convention Center Complex Reserve Fund to receive assessment proceeds and use them for debt service payments on bonds or loans and for maintenance and operation of the facility.

Requires the Board of Supervisors to adopt a resolution declaring intent to levy the assessment and publish notice for at least three consecutive weeks; assessment may be blocked if 20% of qualified electors (or 1,500, whichever is less) petition against it within the notice period.

Repeals the authority granted by this act on July 1, 2031.