MS SB2805

Expands the definition of "hotel" or "motel" under local and private law taxes to include third-party facilitators (such as booking platforms) that list, advertise, or arrange room rentals and collect payments from customers.

Subjects the gross proceeds or gross income of third-party facilitators to local and private law taxes levied on hotel and motel room rentals, collected in the same manner as state sales taxes.

Requires county boards of supervisors or municipal governing authorities to adopt a resolution and notify the State Tax Commission at least 30 days before applying the expanded definition to tax third-party facilitators.

Amends the definition of "hotel" in health regulations to include third-party facilitators for sales tax purposes only, without subjecting them to State Board of Health regulations.

Takes effect July 1, 2025.