MS SB2016

Extends the repeal date of the hotel and motel room rental tax in Brookhaven, Mississippi from July 1, 2025 to July 1, 2029

Authorizes the City of Brookhaven to levy a tax of up to 2% on gross proceeds from room rentals at hotels, motels, and bed-and-breakfast establishments with 6 or more guest rooms

Tax revenue, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to promoting tourism and parks and recreation within the city

Requires a local election with 60% voter approval before the tax can be imposed, with notices published for at least three consecutive weeks before the election

Mandates separate accounting and annual independent audits of tax receipts and expenditures, with audit expenses paid from the collected tax proceeds