Mississippi 2026 Regular Session

Mississippi Senate Bill SB3380

Introduced
3/2/26  
Refer
3/2/26  

Caption

AN ACT TO AMEND CHAPTER 932, LOCAL AND PRIVATE LAWS OF 2015, AS LAST AMENDED BY CHAPTER 926, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE REPEAL DATE ON THE PROVISION OF LAW THAT AUTHORIZES THE BOARD OF SUPERVISORS OF JACKSON COUNTY, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS IN THE COUNTY, TO BE USED FOR THE PROMOTION OF TOURISM IN THE COUNTY OR PAID TO THE MISSISSIPPI GULF COAST REGIONAL CONVENTION AND VISITORS BUREAU; AND FOR RELATED PURPOSES.

Impact

If enacted, SB3380 would enable Jackson County to maintain its financial resources derived from the hotel and motel tax for an extended period. This extension would ensure that local tourism agencies can rely on a consistent stream of funding, which they argue is necessary for effective tourism promotion efforts. By prolonging this tax, the county hopes to stimulate growth in the hospitality sector and related businesses benefitting from increased tourist activity.

Summary

SB3380 proposes an extension on the repeal date for the existing tax imposed on hotels and motels in Jackson County aimed at promoting tourism. The bill aims to continue the financial support that this tax provides to the county’s tourism initiatives, which are targeted at enhancing local economic development. Proponents of the bill argue that this tax is vital for funding marketing campaigns and development programs that attract visitors to Jackson County, thereby boosting the local economy.

Contention

There may be contentious points surrounding the bill, particularly from those who argue against extending the tax. Opponents might contend that additional taxes on hotels and motels could deter visitors and impact the competitiveness of Jackson County as a tourist destination. Furthermore, there may be concerns about the use of tax revenues and whether they are effectively translating into tangible benefits for the local economy. The debate could include discussions on the sustainability of relying on such a tax for tourism promotion.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1891

Hancock County; extend the date of repeal on the Hancock County Tourism Development Bureau and hotel/motel tax.

MS SB2016

City of Brookhaven; extend repeal date on the tax upon room rentals of hotels, motels and bed-and-breakfast establishments.

MS HB1960

Washington County; extend the repeal date on the Washington County Convention and Visitors Committee and on tourism tax.

MS SB3258

Washington County; extend the repeal date on the Washington County Convention and Visitors Committee and tourism tax.

MS SB3272

Lauderdale County; extend hotel/motel tax repealer and revise tourism director pay.

MS HB1825

City of Louisville; extend repealer on authority to levy tax on hotels/motels, and on tourism and economic advisory board.

MS HB1936

Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

MS SB3058

City of Petal; extend repealer on hotel/motel and restaurant/bar tourism taxes.

MS HB1809

City of Senatobia; extend repeal date on hotel/motel and restaurant tourism tax.

MS SB3063

City of Louisville; extend the hotel and motel tax repeal date to July 1, 2029.

Similar Bills

No similar bills found.