City of Byram; extend repeal date on hotel and motel tax.

Byram hotel tax authority lasts longer

The law extends Byram, Mississippi’s hotel tax authority from July 1, 2025, to July 1, 2029. It takes effect upon passage and keeps the tax capped at 2% of taxable room-rental charges. The tax is not automatic: the city must adopt a resolution, and at least 60% of voters voting must approve it. It covers hotels and motels with at least five guest rooms, excluding specified medical lodging facilities. Residential stays, day-meeting rooms without overnight lodging, and charges for telephone, laundry, and similar services are excluded. Hotels collect the tax from customers, and the state collects it through the sales-tax system. The state keeps 3% for collection costs and sends the rest to Byram by the following month’s 15th day. Money is limited to tourism, parks and recreation, and tourism-related events—not general city revenue. The city must budget before spending, keep a separate fund, and obtain an annual independent audit. The city must also give the state its tax resolution at least 30 days before the tax starts.