MS SB3231

Authorizes Noxubee County Board of Supervisors to levy a 2% tax on gross proceeds from hotel, motel, and bed and breakfast room rentals, excluding stays of 30 days or longer

Tax revenue must be dedicated exclusively to promoting tourism and parks and recreation, not deposited into general fund revenues

Requires voter approval through a county election, with the tax taking effect only if 60% of qualified voters approve

Mississippi Department of Revenue will collect the tax and retain 3% for administrative costs, remitting the remainder to the county by the 15th of each following month

The act expires July 1, 2030, and requires annual independent audits of all tax receipts and expenditures