MS HB1837

Authorizes Noxubee County Board of Supervisors to levy up to a 2% tax on gross proceeds from short-term rental accommodations to fund tourism and parks and recreation

Requires a county-wide election where at least 60% of voters must approve the tax before it can be imposed

Defines short-term rentals broadly to include any lodging furnished to transient guests, excluding nursing homes and personal care homes

Tax revenues must be deposited in a special fund separate from the general fund, with mandatory annual audits by an independent certified public accountant

The act automatically repeals on July 1, 2030