HB4091: Lauderdale County; extend repeal date on Tourism Commission and hotel/motel tax, and authorize room occupancy tax.

Legislative Summary

An Act To Amend Chapter 991, Local And Private Laws Of 1997, As Last Amended By Chapter 945, Local And Private Laws Of 2021, To Extend The Date Of Repeal To October 1, 2028, On The Law That Establishes The Lauderdale County Tourism Commission And Authorizes The Board Of Supervisors Of Lauderdale County, Mississippi, To Levy A 2.5% Tax On The Gross Proceeds From Room Rentals Of Hotels And Motels In The County For The Purpose Of Promoting Tourism; To Authorize The Board Of Supervisors Of Lauderdale County, Mississippi, To Levy An Additional Tax Of $5.00 On Each Overnight Room Rental In Hotels Or Motels In The County For The Purpose Of Constructing A Central Sportsplex In The County; To Provide That The Levy Of The Additional Tax May Be Imposed Only If Approved At An Election By 60% Of Those Voting; And For Related Purposes.