MS SB3145

Authorizes George County Board of Supervisors to levy up to 3% tax on gross proceeds from hotel and motel room rentals and up to 1% tax on gross proceeds from prepared food and beverage sales at restaurants in the county.

Requires a county election where 60% of qualified electors voting must approve the tax before it can be imposed; notice must be published for at least three consecutive weeks before the election.

Tax proceeds, after 3% retention by State Tax Commission for collection costs, shall be placed in a special fund and used solely to fund construction of a sports and recreation facility in cooperation with the City of Lucedale.

Exempts nontaxable rooms, day meeting accommodations, residential guest rooms, and food/beverage sales by schools, hospitals, medical clinics, convalescent homes and nursing homes from the tax.

Tax authority expires and act repeals on July 1, 2027.