Bill
HB 4114
Extends the repealer that allows the Hattiesburg Tourism Commission to levy up to 2% hotel/motel tax and fund tourism, delaying termination to 2031.
Topic: City of Hattiesburg; extend repealer on tourism commission and hotel/motel tax
Jurisdiction: Mississippi
Sponsor: Representative Missy McGee (co-sponsor)
Status note: Referred to committee and did not advance in the 2026 session (as of the provided action history: died in committee).
Date of repeal extension sought: Extend repeal date from July 1, 2027 to July 1, 2031
Main purpose
- To extend the expiration (repealer date) of the provisions that create the Hattiesburg Tourism Commission and authorize a hotel/motel tax to fund the commission’s activities. The current repealer would be moved 4 years forward, delaying termination of the legal framework governing the tourism commission and its funding mechanism.
Key provisions and changes proposed
- Codified definitions and framework for the Hattiesburg Tourism Commission (HTC):
- Defines terms: hotel/motel, Commission, City, Governing authorities.
- Establishes the HTC as a city-supported entity to promote, develop, and manage tourism in Hattiesburg.
- Governance and composition of the Commission:
- Commission consists of seven members appointed by the mayor and ratified by the city council.
- 2 hotel/motel industry representatives
- 1 member from either the Chamber of Commerce or the Economic Development Foundation
- 1 representative from the University of Southern Mississippi
- 3 at-large members
- Appointments must be made within 60 days of passage.
- Initial terms: staggered 1–5 year terms (specific durations for the first slate); subsequent appointments on a 5-year cycle.
- Members serve without compensation and must meet, elect officers, adopt rules, and maintain minutes. Quorum = 4.
- Grounds for removal: felony conviction or missing 3 consecutive meetings without just cause.
- Bond requirement: each member must post a $50,000 bond before taking office.
- Scope and powers of the HTC:
- Authority to establish, promote, and develop tourism in Hattiesburg.
- Authorized to acquire, own, furnish, staff, and operate facilities/equipment for tourism promotion.
- May receive and expend funds from any source (including private funds) and to own/lease/use equipment for promotion and convention business.
- Authority to sell and dispose of property/assets as permitted by Mississippi law.
- Can hire personnel and enter into contracts as needed to fulfill its mission.
- Hotel/motel tax financing:
- Authorized to levy a hotel/motel tax of up to 2% of gross proceeds from overnight room rentals (excluding charges for food, telephone, laundry, beverages, etc.).
- Tax collection and remit procedures:
- Taxpayers add the tax to room charges; collection by the hotel/motel operator.
- Tax proceeds paid to the Mississippi Department of Revenue (DOR) similar to state sales tax procedures.
- DOR retains 3% to cover collection costs; the remainder is paid to the City of Hattiesburg monthly (by the 15th of the following month).
- Tax revenue must be dedicated solely to HTC programs and activities (not general fund revenues).
- Tax adoption and voter approvals:
- Before imposing the tax, the governing authorities must pass a resolution stating their intention to levy the tax, specify the rate, and set collection start date (not less than 45 days from resolution date).
- Public notice requirements: published weekly for at least 3 consecutive weeks; initial notice at least 21 days before the final action date; last publication no more than 7 days before.
- If 20% of qualified electors (or 1,500, whichever is less) file a petition against the levy, a city election must be held to authorize the tax by majority vote.
- If imposed without a vote, a continuation/renewal process mirrors earlier state law procedures, including potential voter referenda for continuation after certain periods.
- If the debt secured by the tax is contractually pledged prior to a specific 2014 reform (HB 1642), the pledge remains until debt is satisfied; afterward, continuation requires the described procedure.
- Accounting and auditing:
- Revenues and expenditures related to the HTC funds must be kept separate from the city’s general fund and other funds.
- Annual audit by an independent CPAs; audit reports filed with the governing authorities. Audit costs paid from the HTC funds.
Repeal and effective date
- The act would be repealed on July 1, 2031, unless extended again or superseded by other law.
- Effective date: upon passage (takes effect after enactment).
Potential impact and who is affected
- City and tourism stakeholders in Hattiesburg:
- Hotels/motels would be directly affected by the 2% gross receipts tax levy (with collection administered by the state).
- Tourism-related organizations (Chamber of Commerce, EDA, University of Southern Mississippi) participate via the HTC governance structure.
- City of Hattiesburg would receive dedicated funding for tourism programs and facilities, distinct from general fund revenues.
- Taxpayers and visitors:
- Overnight lodging costs could include up to 2% additional tax, depending on the final assessment and timing of imposition.
- Financial transparency and accountability:
- The dedicated fund structure and annual independent audits aim to enhance reporting and oversight of HTc expenditures.
Note on status
- As of the provided history, HB 4114 was referred to committee and did not advance to passage in 2026, ending with “Died In Committee.” The bill reflects a policy choice to extend the repealer and continue local financing for tourism in Hattiesburg.
Compiled from official sources — confirm details with the bill’s official record.
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