MS HB1807

Authorizes the City of Eupora, Mississippi to levy a tax of up to 2% on gross proceeds from hotel, motel, and Airbnb room rentals, plus up to 2% on restaurant sales

Tax revenue must be used exclusively for improving parks and recreational facilities within the city, kept separate from general fund revenues

Requires voter approval through an election where at least 60% of qualified electors voting must approve the tax before it can be imposed

Mississippi Department of Revenue will collect the tax (retaining 3% for administrative costs) and remit proceeds to the city by the 15th of each following month

The act expires on September 30, 2027