Noxubee County; authorize tax on hotels, motels, and bed and breakfasts for tourism and parks and recreation.

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To: Local and Private;
Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hickman

SENATE BILL NO. 3231

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE 1
COUNTY, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS FROM ROOM RENTALS 2
OF HOTELS, MOTELS, AND BED AND BREAKFASTS WITHIN THE COUNTY, 3
EXCLUDING THE GROSS PROCEEDS OF SUCH RENTALS OF 30 DAYS OR LONGER, 4
AND TO UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND 5
PARKS AND RECREATION; TO REQUIRE THAT, BEFORE SUCH TAX MAY BE 6
LEVIED, AN ELECTION BE HELD ON THE QUESTION; AND FOR RELATED 7
PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. As used in this act, the following terms shall 10
have the following meanings unless a different meaning is clearly 11
indicated by the context in which they are used: 12
(a) "Board of supervisors" means the Board of 13
Supervisors of Noxubee County. 14
(b) "County" means Noxubee County. 15
(c) "Hotel," "motel," or "bed and breakfast" means any 16
establishment engaged in the business of furnishing or providing 17
rooms intended or designed for dwelling, lodging or sleeping 18
purposes to transient guests. The term "hotel," "motel," or "bed 19
and breakfast" does not include any hospital, convalescent or 20
nursing home, sanitarium or any hotel-like facility operated by or 21
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in connection with a hospital or medical clinic providing rooms 22
exclusively for patients and their families. 23
SECTION 2. (1) For the purpose of providing funds to 24
promote tourism and parks and recreation, the board of supervisors 25
is authorized, in its discretion, to levy and collect from the 26
following persons a tax, which shall be in addition to all of the 27
taxes and assessments imposed. The tax shall be imposed upon 28
every person, firm or corporation operating a motel, hotel, or bed 29
and breakfast in the county, at a rate not to exceed two percent 30
(2%) of the gross proceeds of room rentals for each such hotel, 31
motel, or bed and breakfast, excluding the gross proceeds of such 32
rentals of thirty (30) days or longer. 33
(2) Persons, firms or corporations liable for the levy 34
imposed under subsection (1) of this section shall add the amount 35
of the levy to the sales price of the rooms and products set out 36
in subsection (1) of this section and shall collect, insofar as is 37
practicable, the amount of the tax due by them from the person 38
receiving the services or product at the time of payment therefor. 39
(3) The tax shall be collected by and paid to the Department 40
of Revenue on a form prescribed by the Department of Revenue in 41
the manner that state sales taxes are computed, collected and 42
paid; and full enforcement provisions and all other provisions of 43
Chapter 65, Title 27, Mississippi Code of 1972, shall apply as 44
necessary to the implementation and administration of this act. 45
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(4) The proceeds of the tax, less three percent (3%) thereof 46
which shall be retained by the Department of Revenue to defray the 47
cost of collection, shall be paid to the board of supervisors on 48
or before the fifteenth day of the month following the month in 49
which collected. 50
(5) The proceeds of the tax shall not be considered by the 51
county as general fund revenues but shall be dedicated to and 52
expended solely for the purposes specified in this section. 53
SECTION 3. Before any tax authorized under this act may be 54
imposed, the board of supervisors shall adopt a resolution 55
declaring its intention to levy the tax, setting forth the amount 56
of the tax to be imposed, the date upon which the tax shall become 57
effective, and calling for an election to be held on the question. 58
The date of the election shall be fixed in the resolution. Notice 59
of such intention shall be published once each week for at least 60
three (3) consecutive weeks in a newspaper published or having a 61
general circulation in the county, with the first publication of 62
the notice to be made not less than twenty-one (21) days before 63
the date fixed in the resolution for the election and the last 64
publication to be made not more than seven (7) days before the 65
election. At the election, all qualified electors of the county 66
may vote, and the ballots used in the election shall have printed 67
thereon a brief statement of the amount and purposes of the 68
proposed tax levy and the words "FOR THE TAX" and, on a separate 69
line, "AGAINST THE TAX," and the voters shall vote by placing a 70
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cross (X) or check (✓) opposite their choice on the proposition. 71
When the results of the election have been canvassed and 72
certified, the county may levy the tax if sixty percent (60%) of 73
the qualified electors who vote in the election vote in favor of 74
the tax. At least thirty (30) days before the effective date of 75
the tax provided in this section, the board of supervisors shall 76
furnish to the Department of Revenue a certified copy of the 77
resolution evidencing the tax. 78
SECTION 4. Before the expenditure of the proceeds of the tax 79
authorized by this act, a budget reflecting the anticipated 80
receipts and expenditures shall be approved by the board of 81
supervisors. The first budget of receipts and expenditures shall 82
cover the period beginning with the effective date of the tax and 83
ending with the end of the county's fiscal year, and thereafter, 84
the budget shall be on the same fiscal basis as the budget of the 85
county. 86
SECTION 5. Accounting for receipts and expenditures of the 87
funds herein described shall be made separately from the 88
accounting of receipts and expenditures of the general fund and 89
any other funds of the county. The records reflecting the 90
receipts and expenditures of the funds prescribed in this act 91
shall be audited annually by an independent certified public 92
accountant, and the accountant shall make a written report of his 93
or her audit to the board of supervisors. The audit shall be made 94
and completed as soon as practicable after the close of the fiscal 95
S. B. No. 3231 *SS08/R1360* ~ OFFICIAL ~
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ST: Noxubee County; authorize tax on hotels,
motels, and bed and breakfasts for tourism and
parks and recreation.
year, and expenses of the audit shall be paid from the funds 96
derived in accordance with this act. 97
SECTION 6. This act shall be repealed from and after July 1, 98
2030. 99
SECTION 7. This act shall take effect and be in force from 100
and after its passage. 101