WeVote
Log In

Bill

Bill

SB 3231

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

2026 Regular Session Introduced by Rod Hickman

Noxubee County may tax hotel, motel, and B&B stays up to 2% to fund tourism and parks, with a 2030 sunset and required voter approval.

Died In Committee
#finance #localandprivate
0
WeVote Research Nonpartisan
Bill Summary · SB 3231

Summary of Bill: SB 3231 (Session 2026, Mississippi) — Noxubee County Hotel/Motel/Bed & Breakfast Tax for Tourism and Parks

Purpose and Intent

  • Authorizes Noxubee County to impose a local excise tax on transient lodging (hotels, motels, and bed and breakfasts) to fund tourism promotion and parks and recreation.
  • The tax would be set at up to 2% of gross proceeds from room rentals, with an exclusion for rents of 30 days or longer.
  • Before the tax can be enacted, an election would be required to approve or reject it.

Key Provisions

Tax Authorization and Rate

  • County: Board of Supervisors of Noxubee County.
  • Tax type: Local excise tax on gross proceeds from room rentals.
  • Rate: Up to 2% of gross proceeds per eligible lodging establishment.
  • Exclusions: Gross proceeds from rentals of 30 days or longer are not taxed.

Revenue Use

  • Purpose: Proceeds must be dedicated to promoting tourism and parks and recreation within Noxubee County.
  • Proceeds are not to be treated as general fund revenues.

Collection and Administration

  • Tax collection: Collected by lodging operators, who must add the tax to the sales price and collect it at the time of payment when feasible.
  • Administration: Collected and remitted to the Mississippi Department of Revenue (DOR) using forms similar to state sales taxes; full enforcement provisions of Chapter 65, Title 27, Mississippi Code of 1972 apply.

Distribution of Proceeds

  • After collection, the Department of Revenue retains 3% to cover collection costs.
  • Remaining net proceeds are distributed to the Noxubee County Board of Supervisors (on or before the 15th day of the month following collection) for the specified purposes (tourism and parks/recreation).

Accountability and Reporting

  • Funds must be accounted for separately from the county’s general fund.
  • Annual independent audit: The receipts and expenditures of the tax proceeds must be audited by a certified public accountant (CPA). The audit report is due after the close of the fiscal year, with audit costs paid from the tax proceeds.

Election and Implementation Timeline

  • Before implementation, the Board must adopt a resolution declaring the intention to levy the tax, specify the proposed rate (up to 2%), and call for an election.
  • Notice requirements: Publication in a newspaper of general circulation for at least three consecutive weeks, with specific timing for first and last publications.
  • Voter authorization: An election is held Countywide; for the tax to be enacted, at least 60% of votes cast must be in favor.
  • Effective date: If approved, the tax becomes effective on a date set by the Board after receiving a certified copy of the resolution by the DOR at least 30 days before the effective date.

Sunset Provision

  • The act is set to repeal on July 1, 2030, unless extended or reenacted.

Affected Parties

  • Local lodging providers in Noxubee County (hotels, motels, bed and breakfasts): Responsible for collecting and remitting the tax.
  • Visitors staying in qualifying lodging within Noxubee County: Subject to the tax as part of the room rate.
  • Noxubee County government (Board of Supervisors): Receives and manages proceeds for tourism and parks/recreation; responsible for budgeting, reporting, and fulfilling audit requirements.
  • Mississippi Department of Revenue: Administers collection and remittance, deducts 3% collection fee, and ensures compliance.

Procedural and Timeline Considerations

  • Requires a local election with a 60% supermajority vote to pass.
  • Explicit notice and publication requirements precede the election.
  • If approved, the county must coordinate with the DOR to implement and begin collections, with 30-day lead time before the effective date.
  • Annual independent auditing of tax proceeds is mandatory.

Overall Impact

  • Potential local financing mechanism for tourism development and parks/recreation facilities and programs in Noxubee County.
  • Creates a temporary, sunset-enabled funding tool (set to expire July 1, 2030) unless renewed.
  • Shifts a portion of lodging revenue toward community tourism initiatives, subject to voter approval and electorate support.

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

Sign in to ask a question.