MS SB3060

Extends the repeal date from July 1, 2023 to July 1, 2027 for Pascagoula's authority to levy a tourism tax on hotel, motel, and bed-and-breakfast room rentals

Tax rate cannot exceed 3% of gross proceeds from room rentals and must be approved by at least 60% of voters in a referendum

Revenue must be dedicated solely to promoting tourism, economic development, and recreation in Pascagoula, and cannot be used as general fund revenue

Tax is collected by the Mississippi Department of Revenue using the same procedures as state sales taxes, with proceeds paid to the city by the 15th of each month

Requires separate accounting of tax receipts and expenditures with annual independent audits paid from the tax proceeds