MS HB1439

Authorizes the City of Laurel, Mississippi to levy two tourism taxes on hotels and motels: up to 1% of gross proceeds from room rentals, plus $2.00 per day for each occupied room

Requires a public election where a majority of qualified voters must approve the tax before it can be implemented; the city must publish notice for three consecutive weeks before the election

Tax revenue must be deposited in a special account dedicated solely to promoting tourism, including facilities, staffing, public safety, and marketing campaigns; funds cannot be used as general revenue

Mississippi Department of Revenue will collect the tax and retain 3% for administrative costs, remitting the remainder to the city by the 15th of each month

City may discontinue the tax by resolution only if no outstanding debt exists under this act; the entire act is set to be repealed on July 1, 2026