MississippiHB 18372026 Regular SessionHouseWALLET

Noxubee County; authorize tax on short term rentals to promote tourism, parks and recreation within.

Sponsored By: Carl L. Mickens (Democratic)

Signed by Governor

Local and Private LegislationLocal and PrivateFinance

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

Voter approval, audits, and spending rules

Before any tax, the Board must hold an election, and at least 60% of voters who vote must approve. Notice of the vote runs weekly for three weeks in a county newspaper. The law takes effect now, and the tax authority ends July 1, 2030. Money collected goes to a special fund only for tourism and parks, not the general fund. The Department of Revenue sends the county its share by the 15th of the next month. The county must keep separate books and get a yearly CPA audit paid from this fund.

Up to 2% tax on Noxubee short stays

The law lets Noxubee County charge up to 2% on short-term rental prices. The county can levy it only after local approval. The money funds tourism and county parks. This taxing authority ends July 1, 2030.

Short-term rental hosts must collect tax

When the tax is in effect, short-term rental hosts must add it to the bill and collect it at payment. Hosts must file and pay it to the Mississippi Department of Revenue like a sales tax. State sales-tax rules and enforcement apply.

Sponsors & Cosponsors

Sponsor

Carl L. Mickens
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 156 • No: 8

Senate vote • 3/27/2026

Passed

Yes: 43 • No: 7

House vote • 3/16/2026