MS SB3064

Extends the repeal date of Chapter 942, Local and Private Laws of 2014 (as amended) from July 1, 2025 to July 1, 2029, allowing the City of Byram to continue imposing a hotel and motel room rental tax.

Authorizes the City of Byram to levy a tourism tax of up to 2 percent on gross proceeds from hotel and motel room rentals, with funds dedicated to promoting tourism, parks, and recreation.

Requires a local election with 60 percent voter approval before the tax can be imposed, with notice published for at least three consecutive weeks before the election date.

Tax proceeds, less 3 percent retained by the Department of Revenue for collection costs, must be separately accounted for and audited annually, dedicated solely to tourism and parks promotion purposes.

The tax does not apply to nontaxable rooms, day meetings without overnight accommodations, or room rentals to residential guests.