MS HB1749

Authorizes the City of Bay Saint Louis to levy a tax of up to 3% on gross proceeds from hotel and motel room rentals, with revenue dedicated to tourism promotion and parks and recreation.

Requires the city to adopt a resolution setting the tax rate and calling for an election where at least 60% of qualified voters must approve the tax before implementation.

Mandates notice be published in local newspapers for three consecutive weeks, with the first notice at least 21 days before the election and the last notice no more than 7 days before voting.

Requires the tax be collected by the Department of Revenue using state sales tax procedures, with revenue paid to the city monthly and maintained in a separate fund subject to annual independent audits.

Sunsets on July 1, 2026, unless otherwise extended by the legislature.