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MS SB3107

Bill

Official Source

Status

Introduced

2/16/2026

Primary Sponsor

Juan Barnett

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Extends the repeal date for the City of Laurel's hotel and motel tourism tax authority from July 1, 2026 to July 1, 2036
  • Authorizes the city to levy a tax up to 3% on gross proceeds from hotel and motel room rentals to fund tourism promotion
  • Tax applies to hotels, motels, Airbnb, and Vacation Rentals By Owner within city limits, excluding hospitals, nursing homes, and assisted living facilities
  • Revenue must be placed in a dedicated special account solely for tourism promotion, including facilities, marketing, public safety, and events
  • Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before remitting the remainder to the city

Legislative Description

City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.

Last Action

Title Suff Do Pass

3/11/2026

Committee Referrals

Local and Private2/16/2026

Full Bill Text

No bill text available