City of Richland; extend date of repeal on hotel/motel tourism tax.

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To: Local and Private
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Rhodes

SENATE BILL NO. 2926

AN ACT TO AMEND CHAPTER 906, LOCAL AND PRIVATE LAWS OF 2018, 1
AS AMENDED BY CHAPTER 904, LOCAL AND PRIVATE LAWS OF 2022, TO 2
EXTEND THE DATE OF REPEAL ON THE PROVISION OF LAW THAT AUTHORIZES 3
THE GOVERNING AUTHORITIES OF THE CITY OF RICHLAND, MISSISSIPPI, TO 4
LEVY A 3% TAX UPON THE GROSS PROCEEDS OF ROOM RENTALS FROM HOTELS 5
AND MOTELS WITHIN THE CITY FOR THE PURPOSE OF PROMOTING TOURISM 6
AND PARKS AND RECREATION; AND FOR RELATED PURPOSES. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 8
SECTION 1. Chapter 906, Local and Private Laws of 2018, as 9
amended by Chapter 904, Local and Private Laws of 2022, is amended 10
as follows: 11
Section 1. As used in this act: 12
(a) "City" means the City of Richland, Mississippi. 13
(b) "Governing authorities" means the Mayor and Board 14
of Aldermen of the city. 15
(c) "Hotel" or "motel" means and includes a place of 16
lodging that at any one time will accommodate transient guests on 17
a daily, weekly or monthly basis and that is known to the trade as 18
such, and which is located within the city limits of the city. 19
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Section 2. (1) For the purpose of providing funds for the 20
purpose of promoting tourism and parks and recreation, there is 21
levied and assessed and shall be collected from every person 22
engaged in operating a hotel or motel, in addition to all other 23
taxes currently being levied, assessed and collected, a tax of 24
three percent (3%) of the gross proceeds of sales of room rentals 25
of hotel and motel rooms for each hotel and motel in the city. 26
(2) Persons liable for the tax imposed in this section shall 27
add the amount of the tax to the sales price, as applicable, and, 28
in addition, shall collect, insofar as practicable, the amount of 29
the tax due by them from the person receiving the services at the 30
time of payment for the services. 31
Section 3. (1) The tax shall be collected by and paid to 32
the Department of Revenue in the same manner that state sales 33
taxes are computed, collected and paid, and the full enforcement 34
provisions of Chapter 65, Title 27, Mississippi Code of 1972, 35
shall apply as necessary to the implementation and administration 36
of this act. 37
(2) Except for any amount retained by the Department of 38
Revenue under Section 27—3—58, Mississippi Code of 1972, the 39
proceeds of the tax shall be paid to the city on or before the 40
fifteenth day of the month following the month in which they were 41
collected. 42
(3) Accounting for receipts and expenditures of the revenue 43
from the tax shall be made separately from the accounting of 44
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receipts and expenditures of the general fund and any other funds 45
of the city. The records reflecting the receipts and expenditures 46
of the revenue from the tax shall be audited annually by an 47
independent certified public accountant, and the accountant shall 48
make a written report of his audit to the governing authorities. 49
The audit shall be made and completed as soon as practicable after 50
the close of the fiscal year, and expenses of the audit shall be 51
paid from the funds derived pursuant to this act. 52
(4) The proceeds of the tax shall not be considered by the 53
city as general fund revenues and shall be placed into a special 54
fund created separate and apart from any other fund of the city. 55
Section 4. Before any tax authorized under this act may be 56
imposed, the governing authorities shall adopt a resolution 57
declaring their intention to levy the tax, setting forth the 58
amount of the tax to be imposed, the date upon which the tax shall 59
become effective, and calling for an election to be held on the 60
question. The date of the election shall be fixed in the 61
resolution. Notice of such intention shall be published once each 62
week for at least three (3) consecutive weeks in a newspaper 63
published or having a general circulation in the city, with the 64
first publication of the notice to be made not less than 65
twenty-one (21) days before the date fixed in the resolution for 66
the election and the last publication to be made not more than 67
seven (7) days before the election. At the election, all 68
qualified electors of the city may vote, and the ballots used in 69
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the election shall have printed thereon a brief statement of the 70
amount and purposes of the proposed tax levy and the words "FOR 71
THE TAX" and, on a separate line, "AGAINST THE TAX," and the 72
voters shall vote by placing a cross (X) or check (✓) opposite 73
their choice on the proposition. When the results of the election 74
shall have been canvassed and certified, the city may levy the tax 75
if sixty percent (60%) of the qualified electors who vote in the 76
election vote in favor of the tax. At least thirty (30) days 77
before the effective date of the tax provided in this section, the 78
governing authorities shall furnish to the Department of Revenue a 79
certified copy of the resolution evidencing the tax. 80
Section 5. The city is authorized to incur debt under the 81
provisions of this act or under any existing law authorizing notes 82
or other evidences of debt. The governing authorities, in their 83
discretion, may pledge the revenues derived from the tax levy 84
authorized by this act to repay any indebtedness of the city which 85
the city may be authorized to incur under the laws of the state. 86
Section 6. Subject to the provisions of this act and 87
provided that there is no indebtedness or obligations outstanding 88
pursuant to the provisions of this act, the tax levied under this 89
act may be discontinued by an action of the governing authority 90
adopting a resolution to that effect. The discontinuance of the 91
tax shall be effective beginning on the first day of the month 92
designated in the resolution and the tax levy shall not apply to 93
sales made on and after that date. A certified copy of the 94
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ST: City of Richland; extend date of repeal on
hotel/motel tourism tax.
resolution discontinuing the tax shall be delivered to the 95
Department of Revenue at least seven (7) days before the date set 96
in the resolution for the discontinuance of the tax. 97
Section 7. This act shall be repealed from and after July 98
1, * * * 2030. 99
SECTION 2. This act shall take effect and be in force from 100
and after its passage. 101