MS SB3181

Extends the repeal date of the Grenada Tourism Commission and its associated taxes from September 30, 2022, to September 30, 2023

Authorizes a tourism tax of up to 2% on hotel and motel room rentals, plus an additional 1% tax for constructing and operating a sports park

Imposes up to 1% tax on restaurant and bar sales of prepared food and alcoholic beverages (with an additional 1% for the sports park), exempting establishments with gross receipts under $100,000 annually

The Grenada Tourism Commission consists of 7 members serving 2-year terms, including representatives from restaurant and hotel associations, the Chamber of Commerce, and city appointees

Tax proceeds are collected by the Mississippi Department of Revenue (retaining 3% for collection costs), with funds dedicated to tourism promotion, convention center construction, and sports park development rather than general city revenues