Bill Text: MS SB3231 | 2026 | Regular Session | Introduced

Mississippi Senate Bill 3231

Introduced

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

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2026-04-15 - Died In Committee [SB3231 Detail]

Download: Mississippi-2026-SB3231-Introduced.html

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private; Finance

By: Senator(s) Hickman

Senate Bill 3231

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE COUNTY, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS FROM ROOM RENTALS OF HOTELS, MOTELS, AND BED AND BREAKFASTS WITHIN THE COUNTY, EXCLUDING THE GROSS PROCEEDS OF SUCH RENTALS OF 30 DAYS OR LONGER, AND TO UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; TO REQUIRE THAT, BEFORE SUCH TAX MAY BE LEVIED, AN ELECTION BE HELD ON THE QUESTION; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. As used in this act, the following terms shall have the following meanings unless a different meaning is clearly indicated by the context in which they are used:

(a) "Board of supervisors" means the Board of Supervisors of Noxubee County.

(b) "County" means Noxubee County.

(c) "Hotel," "motel," or "bed and breakfast" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. The term "hotel," "motel," or "bed and breakfast" does not include any hospital, convalescent or nursing home, sanitarium or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

SECTION 2. (1) For the purpose of providing funds to promote tourism and parks and recreation, the board of supervisors is authorized, in its discretion, to levy and collect from the following persons a tax, which shall be in addition to all of the taxes and assessments imposed. The tax shall be imposed upon every person, firm or corporation operating a motel, hotel, or bed and breakfast in the county, at a rate not to exceed two percent (2%) of the gross proceeds of room rentals for each such hotel, motel, or bed and breakfast, excluding the gross proceeds of such rentals of thirty (30) days or longer.

(2) Persons, firms or corporations liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the rooms and products set out in subsection (1) of this section and shall collect, insofar as is practicable, the amount of the tax due by them from the person receiving the services or product at the time of payment therefor.

(3) The tax shall be collected by and paid to the Department of Revenue on a form prescribed by the Department of Revenue in the manner that state sales taxes are computed, collected and paid; and full enforcement provisions and all other provisions of Chapter 65, Title 27, Mississippi Code of 1972, shall apply as necessary to the implementation and administration of this act.

(4) The proceeds of the tax, less three percent (3%) thereof which shall be retained by the Department of Revenue to defray the cost of collection, shall be paid to the board of supervisors on or before the fifteenth day of the month following the month in which collected.

(5) The proceeds of the tax shall not be considered by the county as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.

SECTION 3. Before any tax authorized under this act may be imposed, the board of supervisors shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax to be imposed, the date upon which the tax shall become effective, and calling for an election to be held on the question. The date of the election shall be fixed in the resolution. Notice of such intention shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the county, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the county may vote, and the ballots used in the election shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE TAX" and, on a separate line, "AGAINST THE TAX," and the voters shall vote by placing a cross (X) or check (�) opposite their choice on the proposition. When the results of the election have been canvassed and certified, the county may levy the tax if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax. At least thirty (30) days before the effective date of the tax provided in this section, the board of supervisors shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.

SECTION 4. Before the expenditure of the proceeds of the tax authorized by this act, a budget reflecting the anticipated receipts and expenditures shall be approved by the board of supervisors. The first budget of receipts and expenditures shall cover the period beginning with the effective date of the tax and ending with the end of the county's fiscal year, and thereafter, the budget shall be on the same fiscal basis as the budget of the county.

SECTION 5. Accounting for receipts and expenditures of the funds herein described shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the county. The records reflecting the receipts and expenditures of the funds prescribed in this act shall be audited annually by an independent certified public accountant, and the accountant shall make a written report of his or her audit to the board of supervisors. The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of the audit shall be paid from the funds derived in accordance with this act.

SECTION 6. This act shall be repealed from and after July 1, 2030.

SECTION 7. This act shall take effect and be in force from and after its passage.