MS HB1998

Extends the repeal date for the Town of Byhalia's hotel/motel tax authority from July 1, 2026 to July 1, 2030

Authorizes Byhalia to impose a tax up to 2% on gross proceeds of room rentals at hotels and motels with six or more guest rooms

Tax revenue must be dedicated exclusively to promoting tourism and parks and recreation in the Byhalia area, not deposited into general funds

Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before remitting proceeds to the town by the 15th of each month

Original tax authority required approval by 60% of qualified electors in a local referendum before implementation