MS SB3001

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

Requires the city governing authorities to adopt a resolution, publish notice for at least three consecutive weeks, and hold an election where 60% of qualified electors must vote in favor before the tax can be imposed.

Tax collection follows the same procedures as state sales taxes through the Department of Revenue, with revenue paid to the city monthly and kept in a separate fund distinct from general revenues.

Requires annual independent audits of tax revenue and expenditures, with audit costs paid from the collected tax funds.

Sunsets on July 1, 2026, with the act taking effect July 1, 2022.