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MS HB1855

Bill

Official Source

Status

Introduced

2/11/2026

Primary Sponsor

Donnie Scoggin

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Extends the repeal date for the City of Laurel's hotel and motel tax authority from July 1, 2026, to July 1, 2036
  • Authorizes Laurel to levy a tax up to 3% on gross proceeds from hotel and motel room rentals, including Airbnb and vacation rentals
  • Tax revenue must be deposited in a special account dedicated solely to promoting tourism, not general fund revenues
  • The Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before remitting proceeds to the city
  • Requires voter approval through a local election before the tax can be levied, with results certified by qualified electors

Legislative Description

City of Laurel; extend repeal date on hotel and motel tax.

Last Action

Referred To Local and Private Legislation

2/11/2026

Committee Referrals

Local and Private Legislation2/11/2026

Full Bill Text

No bill text available