AN ACT TO AMEND SECTION 27-65-23.1, MISSISSIPPI CODE OF 1972, TO INCLUDE THE GROSS PROCEEDS OR GROSS INCOME OF THIRD-PARTY FACILITATORS WITHIN THE SCOPE OF ANY TAX LEVIED ON THE GROSS PROCEEDS OR GROSS INCOME FROM ROOM RENTALS OF HOTELS OR MOTELS UNDER THE AUTHORITY OF A LOCAL AND PRIVATE LAW; TO AMEND SECTION 41-49-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "HOTEL" FOR PURPOSES OF SALES TAX BUT NOT FOR STATE BOARD OF HEALTH REGULATIONS; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-65-23.1, 41-49-3
Committee Substitute: 27-65-23.1, 41-49-3
As Passed by the House: 27-65-23.1, 41-49-3