MS HB1646

Extends the repeal date of the City of West Point's authority to levy taxes on hotels, motels, and restaurants from July 1, 2024, to July 1, 2028.

Authorizes the city to levy a tax of up to 1% on gross proceeds from hotel and motel room rentals and up to 1% on restaurant sales proceeds.

Requires tax collection by the Department of Revenue following state sales tax procedures, with 3% of proceeds retained for collection costs and remaining funds paid to the West Point/Clay County Community Growth Alliance.

Directs all tax proceeds be used solely for promoting tourism and parks and recreation, with separate accounting and annual independent audits required.

Requires city adoption of a resolution and approval by 60% of qualified electors voting in an election before the tax can be imposed.