Hancock County; provide that the Hancock County Tourism Development Bureau shall be held inactive with its activities held in abeyance.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Anderson (122nd)

HOUSE BILL NO. 4111

AN ACT TO AMEND CHAPTER 1019, LOCAL AND PRIVATE LAWS OF 1996, 1
AS LAST AMENDED BY CHAPTER 910, LOCAL AND PRIVATE LAWS OF 2025, TO 2
PROVIDE THAT DUE TO FINANCIAL CONSTRAINTS, THE HANCOCK COUNTY 3
TOURISM DEVELOPMENT BUREAU SHALL BE INACTIVE WITH ANY AND ALL OF 4
ITS ACTIVITIES HELD IN ABEYANCE UNTIL REACTIVATED BY THE HANCOCK 5
COUNTY BOARD OF SUPERVISORS; AND FOR RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. Chapter 1019, Local and Private Laws of 1996, as 8
amended by Chapter 980, Local and Private Laws of 1998, as amended 9
by Chapter 956, Local and Private Laws of 2000, as amended by 10
Chapter 977, Local and Private Laws of 2001, as amended by Chapter 11
916, Local and Private Laws of 2003, as amended by Chapter 960, 12
Local and Private Laws of 2007, as amended by Chapter 912, Local 13
and Private Laws of 2010, as amended by Chapter 937, Local and 14
Private Laws of 2011, as amended by Chapter 901, Local and Private 15
Laws of 2012, as amended by Chapter 924, Local and Private Laws of 16
2014, as amended by Chapter 927, Local and Private Laws of 2017, 17
as amended by Chapter 950, Local and Private Laws of 2018, as 18
amended by Chapter 928, Local and Private Laws of 2021, as amended 19
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by Chapter 910, Local and Private Laws of 2025, is amended as 20
follows: 21
Section 1. The following terms as used in this act shall 22
have meanings ascribed in this section unless the context 23
otherwise clearly requires: 24
(a) "Board of supervisors" or "board" means the Board 25
of Supervisors of Hancock County, Mississippi. 26
(b) "Bureau" means the Hancock County Tourism 27
Development Bureau. 28
(c) "Casino" means any casino properly licensed by the 29
Mississippi Gaming Commission and operating in Hancock County, 30
Mississippi. 31
(d) "Complimentary sales" or "complimentaries" means 32
activities involving the furnishing or providing of rooms for 33
lodging or sleeping, or the furnishing or providing of food or 34
beverage for the public's consumption, or the furnishing or 35
providing of other services, which any casino performs without 36
cost to the recipient at the point of sale. 37
(e) "County" means Hancock County, Mississippi. 38
(f) "Hotel" or "motel" means any establishment engaged 39
in the business of furnishing or providing rooms intended or 40
designed for lodging or sleeping purposes for transient guests and 41
does not encompass any hospital, convalescent or nursing homes or 42
sanitarium or any hotel-like facility operated by or in connection 43
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with a hospital or medical clinic providing rooms exclusively for 44
patients and their families. 45
(g) "Similar establishment" means any bed and breakfast 46
or condominium or time-share establishment that provides rooms 47
intended or designed for lodging or sleeping purposes for 48
transient guests. 49
(h) "Tourism-related business" means any business, 50
firm, or company engaged in the activity of operating a 51
restaurant, hotel or motel, casino, or similar business that 52
provides goods, service or entertainment for the enjoyment of 53
persons not residing in Hancock County. 54
Section 2. (1) For the purposes of providing funds to 55
promote and develop tourism and tourism-related activities in 56
Hancock County, Mississippi, there is levied and assessed against 57
and shall be collected from every person, firm, corporation, 58
operating hotels or motels, or a similar establishment, renting 59
rooms to transient guests for ninety (90) days or less in Hancock 60
County an assessment, in addition to all other taxes not imposed, 61
which shall be in an amount not to exceed two percent (2%) of the 62
gross proceeds of sales derived from room rentals by hotels, 63
motels and similar establishments in Hancock County. The 64
assessment shall not be levied upon or collected from gross 65
proceeds of nontaxable rooms, complimentary sales or 66
complimentaries. 67
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(2) (a) Before imposing the taxes authorized in subsection 68
(1) of this section the board of supervisors shall, by resolution 69
spread upon its minutes, declare its intention to impose the taxes 70
authorized by this act and shall state in such resolution the 71
amount of the tax to be imposed, and shall fix in such resolution 72
the date upon which the board proposes to enact its resolution 73
directing the levy and assessment of such tax. Such resolution 74
shall be published once a week for at least three (3) weeks in a 75
newspaper published or having a general circulation in the county, 76
with the first publication to be made not less than fourteen (14) 77
days before the date fixed in the resolution under which the board 78
proposes to levy and assess such tax, and the last publication 79
shall be made not more than seven (7) days before such date. If, 80
on or before the date specified in the resolution, twenty percent 81
(20%) or one thousand five hundred (1,500), whichever is less, of 82
the qualified electors of the county file a written protest 83
against the imposition of such tax, then an election upon the levy 84
and assessment of such tax shall be called and held as herein 85
provided. If no such protest is filed, then the board may enact 86
its resolution directing the levy and assessment of the tax at any 87
time within a period of six (6) months after the date specified in 88
the resolution. If an election is required by the protest of the 89
required number of qualified electors of the county, then an 90
election shall be held by the county under applicable laws for 91
conducting elections of such assessment issues, with such election 92
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to be conducted at the next special election day as such is 93
defined by Section 23-15-833, Mississippi Code of 1972, occurring 94
more than sixty (60) days after the date specified in the 95
resolution. 96
(b) When the results of the election on the question of 97
the levy of the tax have been canvassed by the election 98
commissioners of the county and certified by them to the board of 99
supervisors, it shall be the duty of the board of supervisors to 100
determine and adjudicate whether or not a majority of the 101
qualified electors who voted thereon in the election voted in 102
favor of the levy of the tax, and unless a majority of the 103
qualified electors who voted thereon in the election voted in 104
favor of the levy of the tax, then the tax shall not be levied. 105
If a majority of the qualified electors who vote thereon in the 106
election vote in favor of the levy of the tax, then the board of 107
supervisors may levy the tax, in whole or in part, within six (6) 108
months after the date of the election or the date of the final 109
favorable termination of any litigation affecting the levy of the 110
tax. 111
(c) If the tax levied under this chapter was imposed 112
without a vote of the electorate, the board of supervisors shall, 113
within sixty (60) days after the effective date of Senate Bill No. 114
2911, 2014 Regular Session, by resolution spread upon its minutes, 115
declare the intention of the board of supervisors to continue 116
imposing the tax and describe the tax levy including the tax rate, 117
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annual revenue collections and the purposes for which the proceeds 118
are used. The resolution shall be published once a week for at 119
least three (3) consecutive weeks in a newspaper published or 120
having a general circulation in the county, with the first 121
publication to be made within fourteen (14) days after the board 122
of supervisors adopts the resolution declaring its intention to 123
continue the tax. If, on or before the date specified in the 124
resolution for filing a written protest, which date shall be not 125
less than forty-five (45) days and not more than sixty (60) days 126
after the board of supervisors adopts the resolution, twenty 127
percent (20%) or one thousand five hundred (1,500), whichever is 128
less, of the qualified electors of the county file a written 129
protest against the imposition of the tax, then an election upon 130
the levy and assessment of the tax shall be called and held as in 131
the manner provided for in paragraph (a) of this subsection, with 132
the election to be conducted at the next special election day as 133
such is defined by Section 23-15-833, Mississippi Code of 1972, 134
occurring more than sixty (60) days after the date specified in 135
the resolution for filing a written protest. If the requisite 136
number of qualified electors vote against the imposition of the 137
tax, the tax shall cease to be imposed on the first day of the 138
month following certification of the election results by the 139
election commissioners of the county to the board of supervisors. 140
The board of supervisors shall notify the Department of Revenue of 141
the date of the discontinuance of the tax and shall publish 142
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sufficient notice thereof in a newspaper published or having a 143
general circulation in the county. If no protest is filed, then 144
the board of supervisors shall state that fact in its minutes and 145
may continue the levy and assessment of the tax. 146
This paragraph (b) shall not apply if the revenue from the 147
tax authorized by this chapter has been contractually pledged for 148
the payment of debt incurred prior to the effective date of Senate 149
Bill No. 2911, 2014 Regular Session, until such time as the debt 150
is satisfied. Once the debt has been satisfied, the board of 151
supervisors shall, within sixty (60) days, adopt a resolution 152
declaring the intention of the board of supervisors to continue 153
the tax which shall initiate the procedure described in paragraph 154
(a) of this subsection. 155
(3) (a) Persons liable for the tax imposed herein shall add 156
the amount of tax to the sales price or gross proceeds of sales 157
and shall collect, insofar as practicable, the amount of the tax 158
due by him from the person receiving the services at the time of 159
payment therefor. 160
(b) The tax shall be collected by and paid to the 161
Department of Revenue on a form prescribed by the Department of 162
Revenue, in the same manner that state sales taxes are computed, 163
collected and paid; and the full enforcement provisions and all 164
other provisions of Chapter 65, Title 27, Mississippi Code of 165
1972, shall apply as necessary to the implementation and 166
administration of this act. 167
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(c) The proceeds of the tax, less three percent (3%) to 168
be retained by the Department of Revenue to defray the cost of 169
collection, shall be paid to the board of supervisors of the 170
county on or before the fifteenth day of the month following the 171
month in which collected by the Department of Revenue. 172
(d) (i) The proceeds of the tax shall not be 173
considered by the county as general fund revenues. Subject to 174
subparagraph (ii) of this paragraph, the proceeds of the tax shall 175
be dedicated to and used by the bureau or the Mississippi Gulf 176
Coast Regional Convention and Visitors Bureau, in the discretion 177
of the board of supervisors, solely for the promotion of tourism 178
and tourism-related activities in the county. 179
(ii) Before the proceeds of the tax are dedicated 180
to and used as prescribed under subparagraph (i) of this paragraph 181
(d), the board of supervisors shall adopt a resolution declaring 182
its intention to dedicate and use the proceeds of the tax as 183
prescribed under subparagraph (i) of this paragraph (d). Notice 184
of the proposed dedication and use of the proceeds of the tax 185
shall be published once each week for at least three (3) 186
consecutive weeks in a newspaper having a general circulation in 187
Hancock County. The first publication of the notice shall be made 188
not less than twenty-one (21) days before the date fixed in the 189
resolution on which the proposed dedication and use of the 190
proceeds of the tax shall occur, and the last publication of the 191
notice shall be made not more than seven (7) days before such 192
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date. If, within the time of giving notice, twenty percent (20%) 193
or one thousand five hundred (1,500), whichever is less, of the 194
qualified electors of Hancock County file a written petition 195
against the proposed dedication and use of the proceeds of the 196
tax, then such dedication and use of the proceeds of the tax shall 197
not be dedicated and used as prescribed under this paragraph 198
(d)(i) unless authorized by a sixty percent (60%) majority of the 199
qualified electors of Hancock County, voting at an election to be 200
called and held for that purpose. At least thirty (30) days 201
before the proposed dedication and use of the proceeds of the tax, 202
the board of supervisors shall furnish to the Department of 203
Revenue a certified copy of the resolution evidencing such 204
dedication and use of the proceeds of the tax. 205
Section 3. (1) Subject to Section 2(3)(d) of this act, the 206
funds derived from the proceeds of the tax authorized in Section 2 207
of this act and appropriated by the board of supervisors shall be 208
expended by the Hancock County Tourism Development Bureau or the 209
Mississippi Gulf Coast Regional Convention and Visitors Bureau, 210
created by this act and to be composed of nine (9) members, 211
appointed as provided in this section. The board of supervisors 212
shall have the sole right to designate that the proceeds of the 213
tax are expended by the Hancock County Tourism Development Bureau 214
or the Mississippi Gulf Coast Regional Convention and Visitors 215
Bureau, and the board of supervisors shall direct all of the 216
proceeds of the tax to the Hancock County Tourism Development 217
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Bureau or the Mississippi Gulf Coast Regional Convention and 218
Visitors Bureau. The Hancock County Tourism Development Bureau 219
shall continue as legislatively permitted but shall be inactive 220
with any and all activities held in abeyance unless and until 221
reactivated by the Hancock County Board of Supervisors. The board 222
of supervisors shall appoint four (4) members to the bureau. The 223
Mayor and the City Council of the City of Bay St. Louis, 224
respectively, each shall appoint one (1) member to the bureau. 225
The Mayor and the Board of Aldermen of the City of Waveland, 226
respectively, each shall appoint one (1) member to the bureau. 227
The Hancock County Chamber of Commerce shall appoint one (1) 228
member to the bureau. Each person appointed as a member to the 229
bureau may be engaged in or employed by tourism-related businesses 230
in Hancock County. 231
(2) The members of the bureau shall be appointed within 232
sixty (60) days after the effective date of this act in the 233
following manner: Two (2) members shall be appointed to serve for 234
terms of one (1) year, four (4) members shall be appointed to 235
serve for terms of two (2) years, and three (3) members shall be 236
appointed to serve for terms of three (3) years. The board of 237
supervisors, the governing authorities of the Cities of Bay St. 238
Louis and Waveland, and the Hancock County Chamber of Commerce 239
shall draw lots to determine which of the nine (9) members of the 240
bureau shall be appointed for the initial terms of office. After 241
the expiration of the initial terms, all subsequent appointments 242
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shall be made for terms of three (3) years from the expiration 243
date of the previous term, except that any appointment to fill a 244
vacancy shall be for the remainder of the unexpired term only. 245
Before entering on the duties of the office each member of the 246
bureau shall enter into and give bond to be approved by the 247
Secretary of State of the State of Mississippi in the sum of 248
Fifteen Thousand Dollars ($15,000.00) conditioned on the 249
satisfactory performance of his duties. This bond premium shall 250
be paid from the bureau's fund. Such bond shall be payable to 251
Hancock County and in the event of a breach thereof, suit may be 252
brought by the county for the benefit of the bureau. 253
(3) The bureau shall adopt a set of bylaws which may include 254
provisions that it deems appropriate but shall include provisions 255
for the following: 256
(a) Procedures and times for its meetings following 257
Roberts Rules of Order and complying with the Open Meetings Law of 258
Mississippi, Section 25-41-1 et seq., Mississippi Code of 1972. 259
(b) The secretary-treasurer making a monthly report to 260
the board of supervisors and the governing authorities of the 261
Cities of Bay St. Louis and Waveland as to the current operational 262
and financial status of the bureau and providing a written copy of 263
such report. 264
(c) The bureau annually causing a complete review of 265
all the books and accounts of the bureau to be made by an 266
independent, certified public accountant and shall provide a copy 267
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to the board of supervisors and the governing authorities of the 268
Cities of Bay St. Louis and Waveland. 269
(d) The bureau shall annually submit a copy of the 270
proposed budget to the board of supervisors and the governing 271
authorities of the Cities of Bay St. Louis and Waveland. 272
(4) (a) Within thirty (30) days after the initial 273
appointments of the bureau have been made, the bureau shall meet 274
and from their number choose a president, vice president and 275
secretary-treasurer. These officers will serve for one-year terms 276
and an election will be held annually to select officers. 277
(b) The bureau shall require the necessary and 278
appropriate bond for persons authorized or responsible for the 279
funds of the bureau. Any action taken by the bureau shall be 280
official and may take place at regular, special, or adjourned 281
meetings. 282
(c) The officers of the bureau may be reimbursed for 283
actual expenses, including mileage and travel expenses, whether 284
within or without the State of Mississippi, incurred in the 285
performance of their duties as authorized by Section 25-3-41, 286
Mississippi Code of 1972. 287
(d) The officers of the bureau may employ any personnel 288
and take any other acts they deem necessary to carry out in the 289
mission of the bureau. The officers of the bureau shall set the 290
level of compensation to be paid to the bureau's employees. 291
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ST: Hancock County; provide that the Hancock
County Tourism Development Bureau shall be held
inactive with its activities held in abeyance.
(e) The bureau shall at least annually develop a plan 292
to attract visitors to and promote tourism in Hancock County. 293
Section 4. (1) The bureau shall have the authority to take 294
any action necessary to effectuate the purposes and intent of this 295
act. 296
(2) The bureau shall have the authority to (a) apply for and 297
accept grants and loans on behalf of the board of supervisors, the 298
governing authorities of the City of Bay St. Louis and the 299
governing authorities of the City of Waveland, as appropriate, 300
from the State of Mississippi or the United States of America or 301
any agency thereof; and (b) contract with any agency of the State 302
of Mississippi or the United States of America for the development 303
and promotion of tourism in Hancock County. 304
Section 5. (1) The Board of Supervisors of Hancock County, 305
Mississippi, may, in its discretion, enter into contracts with 306
not-for-profit organizations to provide services for advertising, 307
marketing, and promotion of tourism and conventions and other 308
related activities normally carried out by the bureau. 309
(2) The authority granted to the board of supervisors in 310
this section shall not dissolve the bureau or rescind the 311
authority granted to the bureau. 312
Section 6. This act shall stand repealed on July 1, 2029. 313
SECTION 2. This act shall take effect and be in force from 314
and after its passage. 315