MississippiHB 19982026 Regular SessionHouseWALLET

Town of Byhalia; extend date of repeal on town's hotel/motel tax.

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Bill Overview

Analyzed Economic Effects

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

Tourism funds protected and past taxes validated

The hotel tax money is not general revenue. The town must spend it only to promote tourism and for parks and recreation. The town must keep separate books for these funds and get an independent CPA audit every year; the audit is paid from these funds. The law confirms collections from July 1, 2016 until the effective date of SB 2941 (2017), and from July 1, 2021 until the effective date of HB 1533 (2022), and lets the town use escrowed money for the allowed purposes.

Byhalia hotels must collect room tax

If you operate a hotel or motel in Byhalia with six or more rooms, you must add the local room tax to the bill and collect it from guests when they pay. You must file and pay it to the Mississippi Department of Revenue the same way as state sales tax. The Department keeps 3% to cover collection costs and sends the rest to the town by the 15th of the next month.

Byhalia hotel tax continues to 2030

The law lets the Town of Byhalia levy a hotel/motel tax of up to 2% on rooms at places with six or more rooms. Before it starts, the town must pass a resolution, publish notice once a week for at least three weeks (first at least 21 days before the vote, last not more than 7 days before), and hold an election. At least 60% of voters who vote must approve. The town must send a certified copy to the Department of Revenue at least 30 days before the start date. This authority is in force from and after passage and lasts until July 1, 2030.

Sponsors & Cosponsors

Sponsor

Bill Kinkade
Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 162 • No: 5

Senate vote • 3/26/2026

Passed

Yes: 50 • No: 2

House vote • 3/19/2026