All Roll Calls
Yes: 50 • No: 1
Sponsored By: Johnny L. DuPree (Democratic)
Signed by Governor
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3 provisions identified: 1 benefits, 1 costs, 1 mixed.
Before the city starts or continues the hotel tax, it must pass a resolution and publish notice for three weeks. The first levy date must be at least 45 days after the resolution. If 20% of voters or 1,500, whichever is less, petition, an election is required. The tax takes effect or continues only if a majority votes yes. If a majority votes no, it ends the first day of the next month after certification. Revenues pledged to debt from before a 2014 law are exempt until that debt is paid.
The City of Hattiesburg can charge up to 2% on overnight room rentals. Hotels must add the tax to the bill, collect it, and follow state sales-tax rules. The tax does not cover food, phone, laundry, beverages, or similar separate charges. Hotels and motels with 10 or fewer rooms are not taxed. The state keeps 3% of collections for costs and pays the rest to the city by the 15th. All net money goes only to the Hattiesburg Tourism Commission.
The law keeps the Hattiesburg Tourism Commission in place through July 1, 2031. The mayor appoints seven members, with council approval: two from hotels, one from the Chamber or Economic Development Foundation, one from the University of Southern Mississippi, and three at-large. Members serve staggered terms, are unpaid, and must post a $50,000 bond. The commission can own or lease facilities, run them, hire staff, and accept public or private funds. Tourism money is kept separate and audited each year by an independent CPA. Audit costs come from commission funds.
Johnny L. DuPree
Democratic • Senate
Chris Johnson
Republican • Senate
All Roll Calls
Yes: 50 • No: 1
Senate vote • 3/19/2026
Passed
Yes: 50 • No: 1 • Other: 1
Approved by Governor
Enrolled Bill Signed
Enrolled Bill Signed
Returned For Enrolling
Passed
Title Suff Do Pass
Referred To Local and Private Legislation
Transmitted To House
Passed
Title Suff Do Pass
Referred To Local and Private
As Introduced
As Passed
Enrolled
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