Jackson County; extend repeal date on county's hotel/motel tourism tax., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private Legislation

By: Representative Fondren

House Bill 4079

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 932, LOCAL AND PRIVATE LAWS OF 2015,
AS LAST AMENDED BY CHAPTER 926, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE
REPEAL DATE FROM JULY 1, 2026, TO JULY 1, 2030, ON THE PROVISION OF LAW THAT AUTHORIZES
THE BOARD OF SUPERVISORS OF JACKSON COUNTY, MISSISSIPPI, TO LEVY A TAX UPON
HOTEL AND MOTEL ROOM RENTALS IN THE COUNTY WITH THE REVENUE FROM SUCH TAX BEING
USED BY THE BOARD OF SUPERVISORS FOR THE PROMOTION OF TOURISM OR PAID TO THE
MISSISSIPPI GULF COAST REGIONAL CONVENTION AND VISITORS BUREAU TO BE USED FOR
THE PROMOTION OF TOURISM ON THE MISSISSIPPI GULF COAST IN THE DISCRETION OF THE
BOARD; AND FOR RELATED PURPOSES.

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

SECTION 1.  Chapter
932, Local and Private Laws of 2015, as amended by Chapter 940, Local and
Private Laws of 2018, as amended by Chapter 926, Local and Private Laws of
2022, is amended as follows:

Section 1.  As used in this
act:

(a)  "County"
means Jackson County, Mississippi.

(b)  "Board of
supervisors" means the Board of Supervisors of Jackson County,
Mississippi.

(c)  "Hotel"
or "motel" means any establishment engaged in the business of
furnishing or providing rooms intended or designed for dwelling, lodging or
sleeping purposes to transient guests and which are known in the trade as
such.  The term "hotel" or "motel" does not include any
hospital, convalescent or nursing home or sanitarium, or any hotel-like
facility operated by or in connection with a hospital or medical clinic
providing rooms exclusively for patients and their families.

Section 2.  (1)  For
the purpose of providing fundsfor the Mississippi
Gulf Coast Regional Convention and Visitors Bureau for the promotion of tourism
on the Mississippi Gulf Coast, to promote and develop tourism and
tourism-related activities in Jackson County, Mississippi, the board of
supervisors, in its discretion, are authorized to levy and collect from every
person, firm or corporation operating a hotel or motel in the county, a tax at
the rate of two percent (2%) per room upon each overnight room rental in all
hotels or motels in the county, which shall be in addition to all other taxes
and assessments imposed.  The tax shall not be levied upon or collected on
charges for food, telephone, laundry, beverages and similar charges.  The tax
shall not be levied upon or collected on room rentals for day meetings where
the room does not serve as overnight sleeping accommodations.

(2)  Persons, firms or
corporations liable for the tax imposed under subsection (1) of this section
shall add the amount of the tax to the sales price and shall collect, insofar
as is practicable, the amount of the tax due by him from the person receiving
the services or product 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 call for an election to be
held on the question whether or not to levy the tax, setting forth the amount
of the tax and the date upon which the tax shall become effective.  The date of
the election shall be fixed in the resolution.  Notice of the intention to call
an election to determine whether to levy a tax shall be published once each
week for at least three (3) consecutive weeks in a newspaper published or
having a general circulation in the city, 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 HOTEL TAX" and, on a
separate line, "AGAINST THE HOTEL 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 board of supervisors may levy the
tax if sixty percent (60%) of the qualified electors who vote on the referendum
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)  (a)  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 shall
be paid to theMississippi Gulf Coast Regional
Convention and Visitors Bureau board of supervisors of the county on
or before the fifteenth day of the month following the month in which
collected.

(b)  The proceeds of
the tax shall not be considered by the county as general fund revenues.  The
proceeds of the tax shall be dedicated to and used by the board of supervisors
solely for the promotion of tourism and tourism-related activities in the
county and all may be paid to the Mississippi Gulf Coast Regional Convention
and Visitors Bureau or to another entity or entities engaged in the promotion
of tourism and tourism-related activities within the county, in the discretion
of the board of supervisors.

(4)  If, in the board's
discretion, funds are allocated to the Mississippi Gulf Coast Regional
Convention and Visitors Bureau, an accounting for receipts and expenditures of
the revenue from the tax shall be made separately from the accounting of
receipts and expenditures of the Mississippi Gulf Coast Regional Convention and
Visitors Bureau.  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 revenue from the tax levied pursuant to this act.

(5)  If the board, in its
discretion, determines that funds shall not be allocated to the Mississippi
Gulf Coast Regional Convention and Visitors Bureau, the board shall provide
notice to the Mississippi Gulf Coast Regional Convention and Visitors Bureau of
its intention no less than one hundred twenty (120) days before the termination
of funding.  At any time during the notice period, the board may withdraw its
determination.

Section 5.  The Board of
Supervisors of Jackson County, Mississippi, may, in its discretion, enter into
contracts with for-profit or not-for-profit organizations to provide service
for advertising, marketing, and promotion of tourism and conventions and other
related activities or the board of supervisors may direct all or a part of the
funding to a not-for-profit created or existing within the county that is
responsible for the promotion of tourism or tourism-related activities.

Section 56.  This act shall be repealed from and after
July 1, * * *2026
2030.

SECTION 2.  This act
shall take effect and be in force from and after its passage.