MS HB919

Amends Section 27-65-23.1 to include third-party facilitators within the scope of local and private law taxes on gross proceeds or gross income from hotel or motel room rentals.

Expands the definition of "hotel" or "motel" to include entities that facilitate, arrange, or broker room rentals by listing accommodations and collecting or transferring payments, regardless of how these terms are defined in the local and private law.

Adds new subsection requiring that when a local and private law tax applies to hotels or motels, the gross proceeds or gross income of third-party facilitators who list or advertise rooms and collect payments shall also be subject to that tax.

Amends Section 41-49-3 to define "hotel" for sales tax purposes and local and private law taxes to include third-party entities that facilitate transient guest transactions through listing, advertising, and payment collection or transmission.

Takes effect July 1, 2025.