Mississippi Senate Bill SB3201

Mississippi 2022 Regular Session

• Introduced: 3/8/22
• Refer: 3/8/22
• Failed: 4/5/22

Caption

Jackson County; repurpose and extend repeal date on tourism tax on hotels and motels.

Impact

The bill's provisions ensure that funds collected from the tax are not considered general revenue for the county but are allocated specifically for tourism-related activities. It mandates that an annual independent audit of the receipts and expenditures is conducted, ensuring transparency in the use of the tax funds. Additionally, in events where the board decides not to allocate funds to the Mississippi Gulf Coast Regional Convention and Visitors Bureau, a notice must be provided 120 days in advance, allowing flexibility and communication with stakeholders regarding funding decisions.

Summary

Senate Bill 3201 amends the existing provisions from the Local and Private Laws of 2015 and 2018, extending the repeal date for the authority of the Jackson County Board of Supervisors to levy a hotel and motel room tax. This bill allows the board to impose a tax at a rate of 2% per room for each overnight rental in Jackson County, specifically aimed at generating funds for the promotion of tourism on the Mississippi Gulf Coast. The revenues collected will be used to support the Mississippi Gulf Coast Regional Convention and Visitors Bureau and other entities involved in tourism promotion within the county.

Contention

One potential point of contention surrounding SB3201 is the discretion given to the Board of Supervisors, particularly about how they allocate the revenue generated from the hotel tax. Critics may argue this could lead to biased funding decisions or insufficient support for the Gulf Coast Regional Convention and Visitors Bureau, affecting local tourism promotion. Furthermore, some concerns may arise regarding the imposition of an additional tax on hotel operations during economic downturns, which could impact local business viability and tourism competitiveness.