MS HB1802

Authorizes Lucedale, Mississippi to levy up to 3% tax on hotel/motel room rentals and up to 1% tax on restaurant sales for parks and recreational capital improvement projects

Hotels/motels must have 6 or more guest rooms to be subject to the tax; restaurants with annual gross sales under $25,000 are exempt

Requires voter approval through an election where at least 60% of participating qualified electors must vote in favor of the tax

Mississippi Department of Revenue will collect the tax and retain 3% for administrative costs before remitting proceeds to the city by the 15th of each following month

Tax proceeds must be kept separate from general funds and audited annually by an independent CPA; the act repeals on July 1, 2027