City of Hattiesburg; extend repealer on tourism commission and hotel/motel tax.

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To: Local and Private
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) DuPree, Johnson

SENATE BILL NO. 3389

AN ACT TO AMEND CHAPTER 878, LOCAL AND PRIVATE LAWS OF 1990, 1
AS LAST AMENDED BY CHAPTER 916, LOCAL AND PRIVATE LAWS OF 2022, TO 2
EXTEND THE DATE OF REPEAL FROM JULY 1, 2027, TO JULY 1, 2031, ON 3
THE PROVISIONS OF LAW THAT CREATE THE HATTIESBURG TOURISM 4
COMMISSION AND AUTHORIZE A TAX ON THE GROSS PROCEEDS OF HOTELS AND 5
MOTELS FROM OVERNIGHT ROOM RENTALS TO FUND THE COMMISSION; AND FOR 6
RELATED PURPOSES. 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 8
SECTION 1. Chapter 878, Local and Private Laws of 1990, as 9
amended by Chapter 1013, Local and Private Laws of 1995, as 10
amended by Chapter 947, Local and Private Laws of 1997, as amended 11
by Chapter 958, Local and Private Laws of 2000, as amended by 12
Chapter 1010, Local and Private Laws of 2004, as amended by 13
Chapter 925, Local and Private Laws of 2008, as amended by Chapter 14
920, Local and Private Laws of 2011, as amended by Chapter 946, 15
Local and Private Laws of 2014, as amended by Chapter 922, Local 16
and Private Laws of 2017, as amended by Chapter 937, Local and 17
Private Laws of 2020, as amended by Chapter 916, Local and Private 18
Laws of 2022, is amended as follows: 19
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Section 1. The following terms as used in this act shall 20
have the meanings herein ascribed unless the context otherwise 21
clearly requires: 22
(a) "Hotel" or "motel" means a place of lodging that at 23
any one time will accommodate transient guests on a daily or 24
weekly basis, excluding hotels or motels with ten (10) or less 25
overnight rental units; 26
(b) "Commission" means the Hattiesburg Tourism 27
Commission; 28
(c) "City" means the City of Hattiesburg; 29
(d) "Governing authorities" means the governing 30
authorities of the City of Hattiesburg. 31
Section 2. There is hereby created and established the 32
Hattiesburg Tourism Commission. 33
Section 3. (1) The commission shall consist of the 34
following seven (7) members appointed by the mayor and ratified by 35
the city council: 36
(a) Two (2) members of the hotel/motel industry; 37
(b) One (1) member either of the Chamber of Commerce or 38
the Economic Development Foundation; 39
(c) One (1) member representing the University of 40
Southern Mississippi; and 41
(d) Three (3) members who serve at large. 42
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(2) The commission shall be appointed within sixty (60) days 43
following the adoption of a resolution pursuant to passage of this 44
act for the following terms: 45
(a) Two (2) members for a term of one (1) year; 46
(b) Two (2) members for a term of two (2) years; 47
(c) One (1) member for a term of three (3) years; 48
(d) One (1) member for a term of four (4) years; and 49
(e) One (1) member for a term of five (5) years. 50
Thereafter, appointments will be made on a staggered basis 51
for a five-year period. 52
(3) Members of the commission shall serve without 53
compensation, shall elect officers and adopt rules and 54
regulations, and shall fix a regular meeting date, but may provide 55
for special meetings. The commission shall keep minutes of its 56
proceedings as are necessary to carry out its responsibilities. A 57
quorum of the commission shall consist of four (4) members. 58
(4) Any member of the commission may be disqualified and 59
removed from office for any one (1) of the following reasons: 60
(a) Conviction of a felony; or 61
(b) Failure to attend three (3) consecutive meetings 62
without just cause. 63
(5) Before entering on the duties of the office appointed, 64
each member of the commission shall enter into and give bond to be 65
approved by the Secretary of State of the State of Mississippi, in 66
the sum of Fifty Thousand Dollars ($50,000.00) conditioned on the 67
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satisfactory performance of his duties. This bond premium shall 68
be paid from the Tourism Commission's funds and payable to the 69
City of Hattiesburg in the event of a breach thereof. Suit may be 70
brought by the city for benefit of the commission. 71
Section 4. The commission shall have jurisdiction and 72
authority over all matters relating to establishing, promoting and 73
developing tourism in the city and shall be authorized: 74
(a) To acquire, own, furnish, equip, staff and operate 75
any and all facilities and equipment necessary or usable in the 76
promotion of tourism for the City of Hattiesburg; 77
(b) To receive and expend revenues from any source, 78
including, but not limited to, private enterprise and those 79
revenues generated by this act; 80
(c) To own, lease or contract for any equipment useful 81
and necessary in the promotion of tourism and convention business 82
for the City of Hattiesburg; 83
(d) To sell, convey and otherwise dispose of all or any 84
part of its property and assets in accordance with the General 85
Laws of the State of Mississippi; and 86
(e) To have and exercise all powers necessary or 87
convenient to effect any and all of the purposes for which the 88
commission is organized, including the appointment and employment 89
of individuals acting on behalf of the commission. 90
Section 5. (1) For the purpose of providing operating funds 91
for the commission to promote tourism, the governing authorities 92
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are hereby authorized, in their discretion, to levy, assess and 93
collect from every person, firm or corporation operating hotels 94
and motels in the City of Hattiesburg, and in addition to all 95
other taxes now imposed, an amount not to exceed two percent (2%) 96
of the gross proceeds from overnight room rental, exclusive of 97
charges for food, telephone, laundry, beverages and similar 98
charges. 99
(2) Persons liable for the tax imposed herein shall add the 100
amount of the tax to the aforesaid room rentals and collect the 101
same. 102
(3) The tax collected shall be paid to the Department of 103
Revenue on a form prescribed in the same manner that state sales 104
taxes are computed, collected and paid; and the full enforcement 105
provisions and all other provisions of Chapter 65, Title 27, 106
Mississippi Code of 1972, shall apply as necessary to the 107
implementation and administration of this act. 108
(4) The proceeds of such tax, less three percent (3%) 109
thereof which shall be retained by the Department of Revenue to 110
defray the costs of collection, shall be paid to the City of 111
Hattiesburg on or before the fifteenth day of the month following 112
the month in which collected. 113
(5) Proceeds of the tax shall not be considered by the City 114
of Hattiesburg as general fund revenues, but shall be dedicated 115
solely for the purpose of carrying out the programs and activities 116
of the Tourism Commission. 117
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(6) (a) Before the taxes authorized by this act may be 118
imposed, the governing authorities shall adopt a resolution 119
declaring their intention to levy the taxes and establishing the 120
amount of the tax levy and the date on which the taxes initially 121
shall be levied and collected. The date shall be the first day of 122
a month but not less than forty-five (45) days from the date of 123
adoption of the resolution. Notice of the proposed tax levy shall 124
be published once each week for at least three (3) consecutive 125
weeks in a newspaper having a general circulation in such city. 126
The first publication of such notice shall be made not less than 127
twenty-one (21) days prior to the date fixed in the resolution on 128
which the governing authorities propose to levy such taxes, and 129
the last publication shall be made not more than seven (7) days 130
prior to such date. If, within the time of giving notice, twenty 131
percent (20%) or fifteen hundred (1500), whichever is less, of the 132
qualified electors of the city file a written petition against the 133
levy of such taxes, then such taxes shall not be levied unless 134
authorized by a majority of the qualified electors of such city 135
voting at an election to be called and held for that purpose. 136
Prior to the effective date of the tax levy approved as herein 137
provided, the governing authorities shall furnish to the 138
Commissioner of the Department of Revenue a certified copy of the 139
resolution evidencing such tax levy. 140
(b) If the tax levied under this chapter was imposed 141
without a vote of the electorate, the governing authorities shall, 142
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within sixty (60) days after the effective date of House Bill No. 143
1642, 2014 Regular Session, by resolution spread upon its minutes, 144
declare the intention of the governing authorities to continue 145
imposing the tax and describe the tax levy including the tax rate, 146
annual revenue collections and the purposes for which the proceeds 147
are used. The resolution shall be published once each week for at 148
least three (3) consecutive weeks in a newspaper having a general 149
circulation in the city. The first publication of the notice 150
shall be made within fourteen (14) days after the governing 151
authorities adopt the resolution declaring their intention to 152
continue the tax. If, on or before the date specified in the 153
resolution for filing a written protest, which date shall be not 154
less than forty-five (45) days and not more than sixty (60) days 155
after the governing authorities adopt the resolution, twenty 156
percent (20%) or one thousand five hundred (1,500), whichever is 157
less, of the qualified electors of the city file a written 158
petition against the levy of the tax, an election shall be called 159
and held with the election to be conducted at the next special 160
election day as such is defined by Section 23-15-833, Mississippi 161
Code of 1972, occurring more than sixty (60) days after the date 162
specified in the resolution for filing a written protest. The tax 163
shall not be continued unless authorized by a majority of the 164
qualified electors of the city, voting at the election. If the 165
majority of qualified electors voting in the election vote against 166
the imposition of the tax, the tax shall cease to be imposed on 167
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the first day of the month following certification of the election 168
results by the election commissioners of the city to the governing 169
authorities. The governing authorities shall notify the 170
Department of Revenue of the date of the discontinuance of the tax 171
and shall publish sufficient notice thereof in a newspaper 172
published or having a general circulation in the city. If no 173
protest is filed, then the governing authorities shall state that 174
fact in their minutes and may continue the levy and assessment of 175
the tax. 176
This paragraph shall not apply if the revenue from the tax 177
authorized by this chapter has been contractually pledged for the 178
payment of debt incurred prior to the effective date of House Bill 179
No. 1642, 2014 Regular Session, until such time as the debt is 180
satisfied. Once the debt has been satisfied, the governing 181
authorities shall, within sixty (60) days, adopt a resolution 182
declaring the intention of the governing authorities to continue 183
the tax which shall initiate the procedure described in subsection 184
(a) of this section. 185
Section 6. Accounting for receipts and expenditures of the 186
funds herein described shall be made separately from the 187
accounting of receipts and expenditures of the general fund and 188
any other funds of the City of Hattiesburg. The records 189
reflecting the receipts and expenditures of the funds prescribed 190
in this act shall be audited annually by an independent certified 191
public accountant, and the accountant shall make a written report 192
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ST: City of Hattiesburg; extend repealer on
tourism commission and hotel/motel tax.
of his audit to the governing authorities. The audit shall be 193
made and completed as soon as practicable after the close of the 194
fiscal year, and expenses of the audit shall be paid from the 195
funds derived in accordance with this act. 196
Section 7. This act shall be repealed from and after July 197
1, * * * 2031. 198
SECTION 2. This act shall take effect and be in force from 199
and after its passage. 200