Mississippi legislation · 2026 Regular Session
Mississippi HB1855: City of Laurel; extend repeal date on hotel and motel tax.
Status: Failed, April 15, 2026
AN ACT TO AMEND CHAPTER 925, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2036, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF LAUREL, MISSISSIPPI, TO LEVY A TAX IN AN AMOUNT NOT TO EXCEED THREE PERCENT UPON THE GROSS PROCEEDS OF SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS FOR THE PURPOSE OF GENERATING REVENUE TO PROMOTE TOURISM; AND FOR RELATED PURPOSES.
What the bill says
An act to amend chapter 925, local and private laws of 2022, to extend the date of repeal from july 1, 2026, to july 1, 2036, on the provision of law that authorizes the governing authorities of the city of laurel, mississippi, to levy a tax in an amount not to exceed three percent upon the gross proceeds of sales of hotels and motels derived from room rentals for the purpose of generating revenue to promote tourism; and for related purposes.
From the introduced text:
AN ACT TO AMEND CHAPTER 925, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2036, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF LAUREL, MISSISSIPPI, TO LEVY A TAX IN AN AMOUNT NOT TO EXCEED THREE PERCENT UPON THE GROSS PROCEEDS OF SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS FOR THE PURPOSE OF GENERATING REVENUE TO PROMOTE TOURISM; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Chapter 925, Local and Private Laws of 2022, is amended as follows: Section 1. As used in this act, the following terms shall have the following meanings unless a different meaning is clearly indicated by the context: (a) "Authority" means the Economic Development Authority of Jones County created under Chapter 4, Laws of the First Extraordinary Session of 1983, as amended. (b) "City" means the City of Laurel, Mississippi. (c) "Governing authorities" means the mayor and city council of the city. *HR26/R1783* H. B. No. 1855 ~ OFFICIAL ~ L3/5 26/HR26/R1783 PAGE 1 (OM\KW) (d) "Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests on a daily, weekly …
Sponsors
- Scoggin, Donnie (R, 89) · primary sponsor
Latest actions
- : Died In Committee
- : Suspend from Deadlines by HC 64
- : Referred To Local and Private Legislation
Subjects: City of Laurel
Common questions
- What is HB1855?
- HB1855 is a bill in the Mississippi Legislature (2026 Regular Session): City of Laurel; extend repeal date on hotel and motel tax.
- What does HB1855 do?
- In its own words: An act to amend chapter 925, local and private laws of 2022, to extend the date of repeal from july 1, 2026, to july 1, 2036, on the provision of law that authorizes the governing authorities of the city of laurel, mississippi, to levy a tax in an amount not to exceed three percent upon the gross proceeds of sales of hotels and motels derived from room rentals for the purpose of generating revenue to promote tourism; and for related purposes.
- What is the status of HB1855?
- Failed as of April 15, 2026. Latest action: Died In Committee (April 15, 2026).
- Who sponsored HB1855?
- Scoggin, Donnie (R, 89).
- Where is the official record for HB1855?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1855.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.