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

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Mickens

HOUSE BILL NO. 1837

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE 1
COUNTY, MISSISSIPPI, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS OF 2
SALES OF SHORT TERM RENTALS FOR THE PURPOSE OF PROVIDING FUNDS TO 3
PROMOTE TOURISM AND PARKS AND RECREATION WITHIN THE COUNTY; TO 4
REQUIRE AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH TAX 5
MAY BE LEVIED; AND FOR RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. As used in this act, the following terms have the 8
meanings ascribed to them in this section unless the context 9
clearly indicates otherwise: 10
(a) "Board of supervisors" means the Board of 11
Supervisors of Noxubee County, Mississippi. 12
(b) "County" means Noxubee County, Mississippi. 13
(c) "Short term rental" means any entity or individual 14
engaged in the business of furnishing, facilitating, arranging, 15
brokering or providing one or more rooms intended or designed for 16
dwelling, lodging or sleeping purposes that at any one time will 17
accommodate transient guests and includes every building or other 18
structure kept, used, maintained or advertised as, or held out to 19
the public to be, a place where sleeping accommodations are 20
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supplied for pay or other consideration to transient guests 21
regardless of the number of rooms, units, suites or cabins 22
available, excluding nursing homes or institutions for the aged or 23
infirm as defined in Section 43-11-1, Mississippi Code of 1972, 24
and personal care homes. 25
SECTION 2. (1) For the purpose of providing funds to 26
promote tourism and parks and recreation within the county, the 27
Board of Supervisors of Noxubee, Mississippi, in its discretion, 28
may levy, assess and collect a tax from persons, firms or 29
corporations specified in this subsection, a tax, which shall be 30
in addition to all other taxes or assessments imposed. The tax 31
shall be imposed upon every person, firm or corporation operating 32
a short term rental in Noxubee County, Mississippi, at a rate not 33
to exceed two percent (2%) of the gross proceeds of the sales of 34
such short term rental. 35
(2) Persons, firms, corporations or other entities liable 36
for the tax imposed under subsection (1) of this section shall add 37
the amount of the tax to the sales price of the short term rental 38
and shall collect, insofar as practicable, the amount of the tax 39
due from the person utilizing such short time rental at the time 40
of payment therefor. 41
SECTION 3. Before any tax authorized under this act may be 42
imposed, the board of supervisors shall adopt a resolution 43
declaring its intention to levy the tax, setting forth the amount 44
of the tax to be imposed, the date upon which the tax shall become 45
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effective and calling for an election to be held on the question. 46
The date of the election shall be fixed in the resolution. Notice 47
of the intention and the election shall be published once each 48
week for at least three (3) consecutive weeks in a newspaper 49
published or having a general circulation in the county, with the 50
first publication of the notice to be made not less than 51
twenty-one (21) days before the date fixed in the resolution for 52
the election and the last publication to be made not more than 53
seven (7) days before the election. At the election, all 54
qualified electors of the county may vote, and the ballots used in 55
the election shall have printed thereon a brief statement of the 56
amount and purposes of the proposed tax levy and the words "FOR 57
THE TAX" and, on a separate line, "AGAINST THE TAX" and the voters 58
shall vote by placing a cross (X) or check (✓) opposite their 59
choice on the proposition. When the results of the election shall 60
have been canvassed and certified, the county may levy the tax if 61
sixty percent (60%) of the qualified electors who vote in the 62
election vote in favor of the tax. At least thirty (30) days 63
before the effective date of the tax, the board of supervisors 64
shall furnish to the Department of Revenue a certified copy of the 65
resolution evidencing the tax. 66
SECTION 4. (1) On or before the fifteenth day of the month 67
preceding the date on which the county will begin to levy the tax 68
authorized under Section 2 of this act, the board of supervisors 69
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shall give written notification to the Commissioner of Revenue of 70
the date on which the tax will become effective. 71
(2) The tax must be collected by and paid to the Department 72
of Revenue in the same manner that state sales taxes are computed, 73
collected and paid, and the full enforcement provisions and all 74
other provisions of Chapter 65, Title 27, Mississippi Code of 75
1972, will apply as necessary for the implementation of this act. 76
(3) Except for any amount retained by the Department of 77
Revenue under Section 27-3-58, Mississippi Code of 1972, the 78
revenue from the special tax collected under this act must be paid 79
to the county on or before the fifteenth day of the month 80
following the month in which collected. 81
(4) Accounting for receipts and expenditures of the revenue 82
from the tax shall be made separately from the accounting of 83
receipts and expenditures of the general fund and any other funds 84
of the county. The records reflecting the receipts and 85
expenditures of the revenue from the tax shall be audited annually 86
by an independent certified public accountant, and the accountant 87
shall make a written report of his audit to the board of 88
supervisors. The audit shall be made and completed as soon as 89
practicable after the close of the fiscal year, and expenses of 90
the audit shall be paid from the funds derived pursuant to this 91
act. 92
(5) The proceeds of the tax may not be considered by the 93
county as general fund revenues but must be placed into a special 94
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ST: Noxubee County; authorize tax on short term
rentals to promote tourism, parks and recreation
within.
fund apart from the county general fund and any other funds and 95
expended by the county strictly for the purposes prescribed under 96
Section 2 of this act. 97
SECTION 5. This act shall be repealed from and after July 1, 98
2030. 99
SECTION 6. This act shall take effect and be in force from 100
and after its passage. 101