MS SB3200

Extends the repeal date from July 1, 2022 to July 1, 2026 for Washington County's authority to impose a hotel and motel tax

Authorizes the Board of Supervisors to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals in Washington County

Tax proceeds must be placed in a special fund and used solely to establish a youth sports complex and promote economic development in the county

Requires 60% voter approval in a county election before the tax can be imposed

Department of Revenue collects the tax and retains 3% for administrative costs, with remaining proceeds paid to the county by the 15th of each month