MS HB1767

Clarifies that the 3% tax on hotel and motel overnight room rentals in Harrison County applies only to room rentals and excludes ancillary revenues such as resort fees, meeting rooms, pool passes, and food and beverage sales.

Grants Harrison County Board of Supervisors discretion to designate tax proceeds for promotion of tourism within the county or direct all funds to the Mississippi Gulf Coast Regional Convention and Visitors Bureau, with 120 days' notice required if funding to the Bureau is terminated.

Renames the Harrison County Tourism Commission as the Mississippi Gulf Coast Regional Convention and Visitors Bureau and restructures its 15-member composition with 9 members appointed by Harrison County, 3 by Hancock County, and 3 by Jackson County.

Requires the Board of Supervisors to declare by resolution within 60 days its intention to continue the tax; allows for a referendum if 20% or 1,500 qualified electors (whichever is less) file a written protest within the designated timeframe.

Exempts the referendum requirement if tax revenue has been contractually pledged for debt payment prior to the bill's effective date, with the procedure resuming once the debt is satisfied.