MS HB1792

Revises the definition of "hotel" and "motel" to mean any establishment providing rooms for transient guests with at least four (4) rooms in a singular location or four (4) rooms in aggregate if not in a singular location, replacing the previous requirement of more than six (6) rental units.

Creates an indirect referendum process allowing qualified electors to protest continuation of the motel-hotel tax if it was previously imposed without a vote; a protest by 20% or 1,500 electors (whichever is less) triggers a special election on the tax levy.

Authorizes the City of Starkville to levy a motel-hotel tax at up to 2% of gross room rental proceeds, with tax collection handled by the Department of Revenue and proceeds dedicated to the Visitors and Convention Council for tourism promotion.

Establishes the Visitors and Convention Council with nine members (eight appointed by the Chamber of Commerce Board of Directors, one by City Board of Aldermen) to oversee visitor and convention development programs.

Sunsets on July 1, 2027, unless legislative action extends it; requires annual independent audit of council finances with reports submitted to the Chamber of Commerce and City.