Noxubee County; authorize tax on short term rentals to promote tourism, parks and recreation within., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private Legislation

By: Representative Mickens

House Bill 1837

(As Sent to Governor)

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE
COUNTY, MISSISSIPPI, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS OF SALES OF SHORT
TERM RENTALS FOR THE PURPOSE OF PROVIDING FUNDS TO PROMOTE TOURISM AND PARKS
AND RECREATION WITHIN THE COUNTY; TO REQUIRE AN ELECTION BE HELD ON THE
QUESTION OF WHETHER SUCH TAX MAY BE LEVIED; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  As used
in this act, the following terms have the meanings ascribed to them in this
section unless the context clearly indicates otherwise:

(a)  "Board of
supervisors" means the Board of Supervisors of Noxubee County,
Mississippi.

(b)  "County"
means Noxubee County, Mississippi.

(c)  "Short term
rental" means any entity or individual  engaged in the business of
furnishing, facilitating, arranging, brokering or providing one or more rooms
intended or designed for dwelling, lodging or sleeping purposes that at any one
time will accommodate transient guests and includes every building or other
structure kept, used, maintained or advertised as, or held out to the public to
be, a place where sleeping accommodations are supplied for pay or other
consideration to transient guests regardless of the number of rooms, units,
suites or cabins available, excluding nursing homes or institutions for the
aged or infirm as defined in Section 43-11-1, Mississippi Code of 1972, and
personal care homes.

SECTION 2.  (1)  For
the purpose of providing funds to promote tourism and parks and recreation within
the county, the Board of Supervisors of Noxubee, Mississippi, in its
discretion, may levy, assess and collect a tax from persons, firms or
corporations specified in this subsection, a tax, which shall be in addition to
all other taxes or assessments imposed.  The tax shall be imposed upon every
person, firm or corporation operating a short term rental in Noxubee County,
Mississippi, at a rate not to exceed two percent (2%) of the gross proceeds of
the sales of such short term rental.

(2)  Persons, firms,
corporations or other entities liable for the tax imposed under subsection (1)
of this section shall add the amount of the tax to the sales price of the short
term rental and shall collect, insofar as practicable, the amount of the tax
due from the person utilizing such short time rental at the time of payment
therefor.

SECTION 3.  Before
any tax authorized under this act may be imposed, the board of supervisors
shall adopt a resolution declaring its intention to levy the tax, setting forth
the amount of the tax to be imposed, the date upon which the tax shall become
effective and calling for an election to be held on the question.  The date of
the election shall be fixed in the resolution.  Notice of the intention and the
election shall be published once each week for at least three (3) consecutive
weeks in a newspaper published or having a general circulation in the county,
with the first publication of the notice to be made not less than twenty-one
(21) days before the date fixed in the resolution for the election and the last
publication to be made not more than seven (7) days before the election.  At
the election, all qualified electors of the county may vote, and the ballots
used in the election shall have printed thereon a brief statement of the amount
and purposes of the proposed tax levy and the words "FOR THE TAX"
and, on a separate line, "AGAINST THE TAX" and the voters shall vote
by placing a cross (X) or check (ü)
opposite their choice on the proposition.  When the results of the election
shall have been canvassed and certified, the county may levy the tax if sixty
percent (60%) of the qualified electors who vote in the election vote in favor
of the tax.  At least thirty (30) days before the effective date of the tax,
the board of supervisors shall furnish to the Department of Revenue a certified
copy of the resolution evidencing the tax.

SECTION 4.  (1)  On
or before the fifteenth day of the month preceding the date on which the county
will begin to levy the tax authorized under Section 2 of this act, the board of
supervisors shall give written notification to the Commissioner of Revenue of
the date on which the tax will become effective.

(2)  The tax must be collected
by and paid to the Department of Revenue in the same manner that state sales
taxes are computed, collected and paid, and the full enforcement provisions and
all other provisions of Chapter 65, Title 27, Mississippi Code of 1972, will
apply as necessary for the implementation of this act.

(3)  Except for any amount
retained by the Department of Revenue under Section 27-3-58, Mississippi Code
of 1972, the revenue from the special tax collected under this act must be paid
to the county on or before the fifteenth day of the month following the month
in which collected.

(4)  Accounting for receipts
and expenditures of the revenue from the tax shall be made separately from the
accounting of receipts and expenditures of the general fund and any other funds
of the county.  The records reflecting the receipts and expenditures of the
revenue from the tax shall be audited annually by an independent certified
public accountant, and the accountant shall make a written report of his audit
to the board of supervisors.  The audit shall be made and completed as soon as
practicable after the close of the fiscal year, and expenses of the audit shall
be paid from the funds derived pursuant to this act.

(5)  The proceeds of the tax
may not be considered by the county as general fund revenues but must be placed
into a special fund apart from the county general fund and any other funds and
expended by the county strictly for the purposes prescribed under Section 2 of
this act.

SECTION 5.  This act
shall be repealed from and after July 1, 2030.

SECTION 6.  This act
shall take effect and be in force from and after its passage.