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SB 3380

Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

2026 Regular Session Introduced by Jeremy England

Extends Jackson County's 2% hotel/motel tax sunset to July 1, 2030 to fund tourism promotion, with strict reporting and audit requirements.

Died In Committee
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Bill Summary · SB 3380

Summary of Bill SB 3380 (Session 2026, Mississippi)

Purpose and Intent

SB 3380 proposes to extend the repeal date of a local hotel/motel tax in Jackson County, Mississippi. The tax is dedicated to funding tourism promotion in the county, including potential support to the Mississippi Gulf Coast Regional Convention and Visitors Bureau (MGCRCVB). The bill amends the 2015 local and private law framework (as amended through 2022) governing the hotel/motel tax to push the sunset date further into the future.

Key Provisions and Changes

  • Tax Authority and Rate

    • Jackson County would continue to be authorized to levy a local hotel/motel tax of 2% per overnight room rental. This is in addition to existing taxes and would apply to room rentals in all hotels/motels in the county.
    • The tax excludes charges for food, telephone, laundry, beverages, and similar items, and excludes room rentals for day meetings where overnight accommodations are not provided.

  • Tax Administration

    • Tax liability falls on hoteliers: the tax is added to the sales price and collected from the guest at the time of payment, where practicable.
    • The county board of supervisors administers the tax and determines allocation, collection, and enforcement.

  • Election Process to Levy Tax

    • Before levying the tax, the county board must adopt a resolution calling for a countywide referendum.
    • The resolution specifies the tax amount and the effective date, with specific notice requirements (publication in newspaper for three consecutive weeks; first notice at least 21 days before, last publication within 7 days before election).
    • A 60% favorable vote among those voting in the election is required for the tax to be imposed.

  • Effective Date and Revenue Handling

    • Written notice to the Mississippi Department of Revenue is required at least 30 days before the tax becomes effective.
    • Revenue is to be deposited with the Mississippi Department of Revenue and remitted to the Jackson County Board of Supervisors on a monthly basis (by the 15th of the month following collection, except for amounts withheld by the Department of Revenue under state law).
    • Funds must be dedicated solely to promoting tourism and tourism-related activities within Jackson County.
    • Funds may be paid to the MGCRCVB or other local tourism-promoting entities at the board’s discretion.

  • Accounting and Audits

    • If funds are allocated to the MGCRCVB, receipts and expenditures must be accounted for separately from the MGCRCVB’s other finances.
    • An independent CPA must audit the tourism tax receipts and expenditures annually, with the audit completed after the fiscal year closes, and audit expenses paid from the tax revenue.

  • Termination and Reallocation

    • If the board decides not to fund the MGCRCVB, it must give at least 120 days’ notice to the MGCRCVB before terminating funding, with a provision allowing the board to withdraw this determination at any time during the notice period.

  • Use of Funds and Partnerships

    • The Board may contract with for-profit or nonprofit organizations to provide advertising, marketing, and promotion of tourism and conventions.
    • The Board may direct all or part of the funding to a local nonprofit created or existing to promote tourism.

  • Sunset/Repeal Date

    • The bill would extend the repeal date for the hotel/motel tax to July 1, 2030. The act remains in force from the date of passage unless otherwise repealed or extended again.

Affected Parties

  • Jackson County Board of Supervisors – Responsible for imposing, collecting, allocating, and auditing the tax revenues.
  • Hotel and Motel Operators in Jackson County – Subject to the 2% tax on room rentals.
  • Tourism Promotion Entities – MGCRCVB or other local organizations that may receive and spend the tax revenues to promote tourism.
  • Hotel/Motel Guests – Directly bear the tax as part of the room rate.

Procedural and Timeline Highlights

  • Requires a countywide referendum with 60% affirmative vote to enact the tax.
  • Notice and election processes must follow specified publication and deadline rules.
  • Adoption of a resolution and notice to the Department of Revenue precede the legislative effective date.
  • Annual independent audit of tax receipts and expenditures is mandatory if funds are allocated to MGCRCVB.

Status

  • Died in committee (Local and Private) on April 15, 2026, after referral on March 2, 2026.

If you’d like, I can tailor this summary for a policy brief, a stakeholder briefing, or a public-facing explainer with a simplified Q&A.

Compiled from official sources — confirm details with the bill’s official record.

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