MS HB1994

Authorizes the City of Ridgeland to levy an additional 2% tax on gross sales from hotel and motel room rentals, in addition to existing taxes.

Requires a public election where 60% of qualified electors must vote in favor before the tax can be imposed.

Tax proceeds, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to tourism promotion, advertising, parks and recreation improvements.

Requires separate accounting and annual independent audits of tax revenues, kept apart from the city's general fund.

Sunsets on July 1, 2028, and does not affect the existing 1% tourism tax authorized under the 1997 local law.