MS HB1754

Authorizes Jackson city governing authorities to levy an additional tax of up to 1% on hotel and motel room sales and lodging, in addition to existing taxes.

Additional hotel/motel tax may only be imposed if approved by 60% of voters in a referendum election.

Requires city to adopt a resolution declaring intent to levy the tax, setting the amount and effective date, and publishing notice for at least three consecutive weeks before the election.

Revenue from the additional tax shall be placed in a special fund dedicated to debt service on convention center debt, funding operational deficits (up to $500,000 annually), and operation and maintenance of the Jackson Convention Center.

City must notify the Department of Revenue at least 30 days before the tax becomes effective and submit audited financial reports annually.