MS SB3272

Extends the repeal date of the Lauderdale County Tourism Commission and hotel/motel tax from October 1, 2025 to October 1, 2029.

Authorizes a tax on hotel and motel gross room rental proceeds not to exceed 2.5%, with proceeds used to promote tourism and conventions in Lauderdale County.

Changes the director salary structure from a cap of 1.5 times the maximum statutory board of supervisors salary to an amount recommended by the Tourism Commission and approved by the board of supervisors.

Establishes the Tourism Commission with seven members appointed by the Lauderdale County Board of Supervisors (3 members), City of Meridian City Council (3 members), and Town of Marion Board of Aldermen (1 member).

Requires annual independent audits of commission funds with detailed accounting of expenditures and separate accounting from general county funds.