HB1998

Extends the repeal date of the hotel/motel tax in Byhalia, Mississippi, from July 1, 2026, to July 1, 2030.

Mississippi HB1998 amends Chapter 944, Local and Private Laws of 2010, to extend the repeal date of the hotel/motel tax in the Town of Byhalia from July 1, 2026, to July 1, 2030. The tax, which is not to exceed 2% of the gross proceeds of room rentals for hotels or motels, is dedicated to promoting tourism and parks and recreation in the Byhalia area. The proceeds of the tax are not considered general fund revenues but are to be used solely for the specified purposes. The bill also includes provisions for the collection, reporting, and auditing of the tax revenues.