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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Fondren
HOUSE BILL NO. 4079
AN ACT TO AMEND CHAPTER 932, LOCAL AND PRIVATE LAWS OF 2015, 1
AS LAST AMENDED BY CHAPTER 926, LOCAL AND PRIVATE LAWS OF 2022, TO 2
EXTEND THE REPEAL DATE FROM JULY 1, 2026, TO JULY 1, 2030, ON THE 3
PROVISION OF LAW THAT AUTHORIZES THE BOARD OF SUPERVISORS OF 4
JACKSON COUNTY, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL 5
ROOM RENTALS IN THE COUNTY WITH THE REVENUE FROM SUCH TAX BEING 6
USED BY THE BOARD OF SUPERVISORS FOR THE PROMOTION OF TOURISM OR 7
PAID TO THE MISSISSIPPI GULF COAST REGIONAL CONVENTION AND 8
VISITORS BUREAU TO BE USED FOR THE PROMOTION OF TOURISM ON THE 9
MISSISSIPPI GULF COAST IN THE DISCRETION OF THE BOARD; AND FOR 10
RELATED PURPOSES. 11
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 12
SECTION 1. Chapter 932, Local and Private Laws of 2015, as 13
amended by Chapter 940, Local and Private Laws of 2018, as amended 14
by Chapter 926, Local and Private Laws of 2022, is amended as 15
follows: 16
Section 1. As used in this act: 17
(a) "County" means Jackson County, Mississippi. 18
(b) "Board of supervisors" means the Board of 19
Supervisors of Jackson County, Mississippi. 20
(c) "Hotel" or "motel" means any establishment engaged 21
in the business of furnishing or providing rooms intended or 22
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designed for dwelling, lodging or sleeping purposes to transient 23
guests and which are known in the trade as such. The term "hotel" 24
or "motel" does not include any hospital, convalescent or nursing 25
home or sanitarium, or any hotel-like facility operated by or in 26
connection with a hospital or medical clinic providing rooms 27
exclusively for patients and their families. 28
Section 2. (1) For the purpose of providing funds to 29
promote and develop tourism and tourism-related activities in 30
Jackson County, Mississippi, the board of supervisors, in its 31
discretion, are authorized to levy and collect from every person, 32
firm or corporation operating a hotel or motel in the county, a 33
tax at the rate of two percent (2%) per room upon each overnight 34
room rental in all hotels or motels in the county, which shall be 35
in addition to all other taxes and assessments imposed. The tax 36
shall not be levied upon or collected on charges for food, 37
telephone, laundry, beverages and similar charges. The tax shall 38
not be levied upon or collected on room rentals for day meetings 39
where the room does not serve as overnight sleeping 40
accommodations. 41
(2) Persons, firms or corporations liable for the tax 42
imposed under subsection (1) of this section shall add the amount 43
of the tax to the sales price and shall collect, insofar as is 44
practicable, the amount of the tax due by him from the person 45
receiving the services or product at the time of payment therefor. 46
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Section 3. Before any tax authorized under this act may be 47
imposed, the board of supervisors shall adopt a resolution 48
declaring its intention to call for an election to be held on the 49
question whether or not to levy the tax, setting forth the amount 50
of the tax and the date upon which the tax shall become effective. 51
The date of the election shall be fixed in the resolution. Notice 52
of the intention to call an election to determine whether to levy 53
a tax shall be published once each week for at least three (3) 54
consecutive weeks in a newspaper published or having a general 55
circulation in the city, with the first publication of the notice 56
to be made not less than twenty-one (21) days before the date 57
fixed in the resolution for the election and the last publication 58
to be made not more than seven (7) days before the election. At 59
the election, all qualified electors of the county may vote, and 60
the ballots used in the election shall have printed thereon a 61
brief statement of the amount and purposes of the proposed tax 62
levy and the words "FOR THE HOTEL TAX" and, on a separate line, 63
"AGAINST THE HOTEL TAX" and the voters shall vote by placing a 64
cross (X) or check (✓) opposite their choice on the proposition. 65
When the results of the election shall have been canvassed and 66
certified, the board of supervisors may levy the tax if sixty 67
percent (60%) of the qualified electors who vote on the referendum 68
in the election vote in favor of the tax. At least thirty (30) 69
days before the effective date of the tax, the board of 70
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supervisors shall furnish to the Department of Revenue a certified 71
copy of the resolution evidencing the tax. 72
Section 4. (1) On or before the fifteenth day of the month 73
preceding the date on which the county will begin to levy the tax 74
authorized under Section 2 of this act, the board of supervisors 75
shall give written notification to the Commissioner of Revenue of 76
the date on which the tax will become effective. 77
(2) The tax must be collected by and paid to the Department 78
of Revenue in the same manner that state sales taxes are computed, 79
collected and paid, and the full enforcement provisions and all 80
other provisions of Chapter 65, Title 27, Mississippi Code of 81
1972, will apply as necessary for the implementation of this act. 82
(3) (a) Except for any amount retained by the Department of 83
Revenue under Section 27-3-58, Mississippi Code of 1972, the 84
revenue from the special tax collected under this act shall be 85
paid to the board of supervisors of the county on or before the 86
fifteenth day of the month following the month in which collected. 87
(b) The proceeds of the tax shall not be considered by 88
the county as general fund revenues. The proceeds of the tax 89
shall be dedicated to and used by the board of supervisors solely 90
for the promotion of tourism and tourism-related activities in the 91
county and all may be paid to the Mississippi Gulf Coast Regional 92
Convention and Visitors Bureau or to another entity or entities 93
engaged in the promotion of tourism and tourism-related activities 94
within the county, in the discretion of the board of supervisors. 95
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(4) If, in the board's discretion, funds are allocated to 96
the Mississippi Gulf Coast Regional Convention and Visitors 97
Bureau, an accounting for receipts and expenditures of the revenue 98
from the tax shall be made separately from the accounting of 99
receipts and expenditures of the Mississippi Gulf Coast Regional 100
Convention and Visitors Bureau. The records reflecting the 101
receipts and expenditures of the revenue from the tax shall be 102
audited annually by an independent certified public accountant, 103
and the accountant shall make a written report of his audit to the 104
board of supervisors. The audit shall be made and completed as 105
soon as practicable after the close of the fiscal year, and 106
expenses of the audit shall be paid from the revenue from the tax 107
levied pursuant to this act. 108
(5) If the board, in its discretion, determines that funds 109
shall not be allocated to the Mississippi Gulf Coast Regional 110
Convention and Visitors Bureau, the board shall provide notice to 111
the Mississippi Gulf Coast Regional Convention and Visitors Bureau 112
of its intention no less than one hundred twenty (120) days before 113
the termination of funding. At any time during the notice period, 114
the board may withdraw its determination. 115
Section 5. The Board of Supervisors of Jackson County, 116
Mississippi, may, in its discretion, enter into contracts with 117
for-profit or not-for-profit organizations to provide service for 118
advertising, marketing, and promotion of tourism and conventions 119
and other related activities or the board of supervisors may 120
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ST: Jackson County; extend repeal date on
county's hotel/motel tourism tax.
direct all or a part of the funding to a not-for-profit created or 121
existing within the county that is responsible for the promotion 122
of tourism or tourism-related activities. 123
Section 6. This act shall be repealed from and after July 124
1, * * * 2030. 125
SECTION 2. This act shall take effect and be in force from 126
and after its passage. 127