AN ACT TO AMEND SECTION 27-65-23.1, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "HOTEL" OR "MOTEL" FOR THE PURPOSES OF ANY TAX LEVIED AND COLLECTED UNDER THE AUTHORITY OF A LOCAL AND PRIVATE LAW OF THE STATE OF MISSISSIPPI, THAT IS LEVIED OR IMPOSED ON THE GROSS PROCEEDS OR GROSS INCOME FROM ROOM RENTALS OF HOTELS OR MOTELS AND IS COLLECTED AND PAID TO THE STATE TAX COMMISSION IN THE SAME OR SIMILAR MANNER THAT STATE SALES TAXES ARE COLLECTED AND PAID; TO AMEND SECTION 41-49-3, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF "HOTEL" FOR PURPOSES OF THE LAWS PROVIDING FOR THE REGULATION OF HOTELS BY THE STATE BOARD OF HEALTH; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-65-23.1, 41-49-3