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MississippiSB 32722025 Regular SessionSenateWALLET

Lauderdale County; extend hotel/motel tax repealer and revise tourism director pay.

Sponsored By: Jeff Tate (Republican)

Signed by Governor

Local and Private LegislationLocal and Private

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Bill Overview

Analyzed Economic Effects

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

Lauderdale hotel tax authority extended through 2029

The law extends Lauderdale County’s authority to tax overnight hotel and motel room rentals through September 30, 2029. The Board of Supervisors can charge up to 2.5%, but the law does not require a tax. Hotels and motels with 10 or fewer rental units are exempt. Meeting rooms without overnight stays are also exempt. The tax excludes charges for food, phone, laundry, drinks, and similar items.

Lauderdale tourism director pay loses salary cap

The Tourism Commission recommends its director’s salary, and the Lauderdale County Board of Supervisors must approve it. The director is exempt from the cap for other Commission employees: 1.5 times the maximum county supervisor salary set by law. This allows higher director pay, which increases personnel costs when used. The law sets no salary amount and requires no raise. The act ends on October 1, 2029.

Sponsors & Cosponsors

Sponsor

  • Jeff Tate

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 166 • No: 1

House vote • 3/27/2025

Passed

Yes: 115 • No: 1

Senate vote • 3/19/2025

Passed

Yes: 51 • No: 0

Actions Timeline

  1. Approved by Governor

    4/10/2025legislature

  2. Enrolled Bill Signed

    3/31/2025House

  3. Enrolled Bill Signed

    3/31/2025Senate

  4. Returned For Enrolling

    3/28/2025House

  5. Passed

    3/27/2025House

  6. Title Suff Do Pass

    3/26/2025House

  7. Referred To Local and Private Legislation

    3/20/2025House

  8. Transmitted To House

    3/20/2025Senate

  9. Passed

    3/19/2025Senate

  10. Title Suff Do Pass

    3/18/2025Senate

  11. Referred To Local and Private

    3/14/2025Senate

Bill Text

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