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MississippiSB 29292026 Regular SessionSenateWALLET

City of Horn Lake; extend the repeal date on the tax on hotel and motel room rentals.

Sponsored By: Gillespie Isom

Signed by Governor

Local and Private LegislationLocal and Private

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 2 benefits, 1 costs, 2 mixed.

Horn Lake ties hotel tax to tourism

Horn Lake must keep hotel tax money in a special fund, not the general fund. The money can only be used to promote the city, tourism, and economic development. The city must keep separate books and get a yearly independent CPA audit. The audit is paid from the fund.

Past Horn Lake hotel tax collections approved

The law approves hotel tax money Horn Lake collected under earlier local laws from July 1, 2011 through this act’s effective date. It also approves later collections beginning July 1, 2017. Past spending from those proceeds is approved. Money held in escrow can now be used for the allowed purposes.

Horn Lake hotel rooms: up to $2 tax

The law lets Horn Lake charge up to $2.00 per overnight hotel or motel room. Hotels add it to the room bill, collect it like state sales tax, and pay it to the state; the city gets the money by the 15th of the next month. It does not cover food, phone, laundry, beverages, or rooms used only for day meetings. Before it starts, the city must publish notice and win at least 60% voter approval at an election. The city must send a certified resolution to the state tax agency at least 30 days before the start date.

Horn Lake voters can force tax vote

During the notice period, if 20% of voters or 1,500 people (whichever is less) file a petition, the city cannot impose the hotel tax. The tax can only start if at least 60% of voters approve it at a special election. The petition must be filed within the published notice window.

Horn Lake hotel tax extended to 2030

The city’s authority to charge this hotel and motel tax stays in place through July 1, 2030. After that date, the authority ends unless a new law renews it.

Sponsors & Cosponsors

Sponsor

  • Gillespie Isom

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 51 • No: 0

Senate vote • 3/19/2026

Passed

Yes: 51 • No: 0 • Other: 1

Actions Timeline

  1. Approved by Governor

    4/8/2026legislature

  2. Enrolled Bill Signed

    4/2/2026House

  3. Enrolled Bill Signed

    4/2/2026Senate

  4. Returned For Enrolling

    3/31/2026House

  5. Passed

    3/30/2026House

  6. Title Suff Do Pass

    3/25/2026House

  7. Referred To Local and Private Legislation

    3/23/2026House

  8. Transmitted To House

    3/20/2026Senate

  9. Passed

    3/19/2026Senate

  10. Committee Substitute Adopted

    3/19/2026Senate

  11. Title Suff Do Pass Comm Sub

    3/11/2026Senate

  12. Referred To Local and Private

    2/3/2026Senate

Bill Text

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