MississippiSB 29262026 Regular SessionSenateWALLET

City of Richland; extend date of repeal on hotel/motel tourism tax.

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

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

3% tax on Richland hotel rooms

You pay a 3% city tax on the total price when you rent a hotel or motel room in Richland. The operator adds this tax at checkout. This is on top of other taxes. The tax applies only after the city passes a resolution and voters approve it.

Hotels must collect and send tax

Hotel and motel operators must compute, collect, and pay this city tax the same way they handle state sales tax. The Mississippi Department of Revenue enforces the rules and may keep legal fees. Net tax money goes to the city by the 15th of the month after collection.

Voter approval, audits, and 2030 sunset

The city must pass a resolution and hold an election before imposing the hotel tax. Notice runs weekly for 3 weeks: first at least 21 days before the vote and last no more than 7 days before. At least 60% of voters who vote must approve. The city must send a certified copy to the state revenue department 30 days before the tax starts. Tax money goes to a separate special fund, and an independent CPA audits it every year and reports to city leaders. The city may pledge tax revenue to repay legally authorized debt. The city may stop the tax only if no related debt is outstanding; the stop date is the first day of the named month, and the city must notify the revenue department at least 7 days before. The law’s authorization ends July 1, 2030.

Sponsors & Cosponsors

Sponsor

Brian Rhodes
Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 51 • No: 1

Senate vote • 3/19/2026

Passed