MS HB1547

Extends the repeal date of the hotel, motel, and bed-and-breakfast room rental tax in Pascagoula from July 1, 2023, to July 1, 2027.

Authorizes Pascagoula's governing authorities to levy a tax not exceeding 3% on gross proceeds from hotel, motel, and bed-and-breakfast room rentals in the city.

Requires a referendum with at least 60% voter approval before the tax can be imposed, with notice published for three consecutive weeks before the election date.

Dedicates tax proceeds solely to promoting tourism, economic development, and recreation rather than general fund revenues.

Mandates annual independent audits of tax receipts and expenditures, with audit costs paid from the dedicated tax fund.