MS HB1761

Authorizes the City of Jackson to impose an additional occupancy tax of $1.25 per day on each occupied hotel and motel room within city limits, applying only to lodging establishments with more than 10 rental units

Tax proceeds are dedicated exclusively to the maintenance, upkeep, and grounds of the Jackson Convention Complex and cannot be used as general fund revenue

Requires a public election where 60% of voters must approve the tax before it can be levied, with notice published for three consecutive weeks prior to the vote

Mississippi Department of Revenue will collect the tax using the same process as state sales taxes, retaining 3% for administrative costs before remitting funds to the city

The act expires on July 1, 2026, and does not affect the existing 75-cent occupancy tax already authorized under state law