Mississippi2026Did Not Pass

HB1855

HB1855: Extend Laurel Hotel Tax Repeal Date

Last scannedAug 22, 2026, 3:37 AM

In one sentence

This bill proposed to extend the expiration date of a tourism tax on hotels and motels in the City of Laurel, Mississippi from July 2026 to July 2036.

Extends the repeal date for an existing hotel and motel tax law from July 1, 2026, to July 1, 2036.
Allows city leaders to charge a tax of up to three percent on room rentals at hotels, motels, Airbnb, Vacation Rentals By Owner, and similar establishments.
Requires the money collected to be placed in a special account used only for tourism promotion activities such as advertising, facility improvements, staffing, and public safety related to tourism.
Mandates that an independent certified public accountant must audit the spending records of this tax every year.
Permits the city to use future tax revenue as security if it borrows money to fund projects consistent with promoting tourism.

The City of Laurel, Mississippi
Hotels and motels located within the city limits
Short-term rental platforms such as Airbnb and Vacation Rentals By Owner operating in the city
Guests who pay for room rentals at these establishments

This bill did not pass; it died in committee on April 15, 2026.
The tax cannot take effect unless city voters approve it through a special election held by the governing authorities.
The Mississippi Department of Revenue keeps three percent of the collected money to cover collection costs before sending the rest to the city.

Plain language

Repeal date: The specific day when a law stops being effective or is removed from the books.
Gross proceeds of sales: The total amount of money received from selling room rentals before any costs are subtracted.
Earmarked funds: Money that is set aside in a special account and can only be used for one specific purpose, such as tourism promotion.

Official record

Validated

City of Laurel; extend repeal date on hotel and motel tax.

Official activity