MS HB1816

Extends the repeal date from July 1, 2023 to July 1, 2027 for the City of Clinton's authority to impose an additional 1% tourism tax on hotel and motel room rentals

The tourism tax applies to gross proceeds from room rentals at establishments with 5 or more guest rooms, excluding telephone, laundry, and similar service charges

Tax proceeds must be used exclusively to promote tourism, parks, and recreation in Clinton, and cannot be treated as general fund revenue

The Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before distributing the remainder to the city by the 15th of each month

This additional 1% tax is separate from and does not affect the existing 2% tourism tax previously authorized under Chapter 943, Local and Private Laws of 1995