MS HB4183

Directs the City of Laurel, Mississippi to stop using proceeds from the recreation and public improvement promotion tax for construction and equipping of improvements at the South Mississippi Fairground complex

Previously, the city was required to allocate at least one-third of the tax proceeds and one-third of bond proceeds to the Fair Commission for fairground improvements

The recreation and public improvement promotion tax is levied at up to 2% on hotel/motel room rentals and restaurant sales within the city

Tax proceeds must remain dedicated funds (not general fund revenue) but can now only be used for public recreation facilities open to the general public, excluding fairground projects

Updates terminology throughout the original 1996/1998 legislation, replacing "State Tax Commission" with "Department of Revenue" and "governing body" with "governing authorities"