Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

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To: Local and Private
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) England

SENATE BILL NO. 3380

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