MS HB1757

Clarifies that the 2% tax on hotel and motel room rentals in Harrison County applies only to overnight room rentals, not to ancillary revenues such as resort fees, meeting rooms, pool passes, or food and beverage sales

Tax revenue supports the improvement and expansion of the Mississippi Coast Coliseum and Convention Center, with bond authority up to $68 million

Updates references from "State Tax Commission" to "Department of Revenue" and "Chairman of the State Tax Commission" to "Commissioner of Revenue"

Tax remains in effect until bonds issued under this act are paid in full, after which remaining revenue transfers to the county general fund