MississippiSB 31072026 Regular SessionSenateWALLET

City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.

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.

Up to 3% tax on Laurel stays

Laurel can levy a tax up to 3% on the room price at hotels, motels, and short-term rentals. The city must hold an election and publish notice once a week for three weeks (first at least 21 days before, last no more than 7 days before). A majority of voters must approve. At least 30 days before the tax starts, the city must send a certified copy of the resolution to the state Department of Revenue. The city can stop the tax by resolution if no debt under this act remains; it takes effect on the first day named, and the city must notify the state at least 7 days before. This authority ends July 1, 2036.

Hotels and hosts must collect tax

Hotel, motel, and short-term rental operators in Laurel must add the tourism tax to the bill and collect it from guests at payment. They must report and pay the tax to the Mississippi Department of Revenue like state sales tax. The Department keeps 3% of the tax for collection costs and sends the rest to the city by the 15th of the next month.

Laurel tourism tax: uses and audits

Tourism tax money does not go to the city’s general fund. The city keeps it in a special account for tourism only. An independent CPA audits receipts and spending each year. The city may buy, build, lease, staff, and market tourism facilities and events. The city may also pledge future tourism tax money to repay allowed debt for tourism projects.

Sponsors & Cosponsors

Sponsor

Juan Barnett
Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 162 • No: 3

House vote • 3/30/2026

Passed

Yes: 112 • No: 2

Senate vote • 3/19/2026