MS HB1790

Extends the repeal date of Washington County's hotel and motel room rental tax from July 1, 2022 to July 1, 2027, allowing continued collection of up to 2% tax on gross hotel and motel room rental proceeds to fund a youth sports complex.

Prohibits Washington County from leasing the sports complex or entering into third-party management contracts until all debts, loans, and notes related to the complex are paid in full.

Ratifies and confirms all revenue collections made under this authority from July 1, 2022 through the effective date of this bill, and authorizes the county to expend any revenue previously held in escrow.

Requires the county to place tax proceeds into a special fund separate from general revenues, maintain separate accounting records audited annually by an independent certified public accountant, and adopt a budget before expenditure of funds.