Mississippi legislation · 2026 Regular Session
Mississippi SB3107: City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.
Status: Signed into law, April 8, 2026
AN ACT TO AMEND CHAPTER 925, LOCAL AND PRIVATE LAWS OF 2022, EXTEND THE REPEALER ON THE LAW AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF LAUREL, MISSISSIPPI, TO LEVY A TAX IN AN AMOUNT NOT TO EXCEED 3% 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, extend the repealer on the law authorizing the governing authorities of the city of laurel, mississippi, to levy a tax in an amount not to exceed 3% 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 enrolled text, April 2, 2026:
AN ACT TO AMEND CHAPTER 925, LOCAL AND PRIVATE LAWS OF 2022, EXTEND THE REPEALER ON THE LAW AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF LAUREL, MISSISSIPPI, TO LEVY A TAX IN AN AMOUNT NOT TO EXCEED 3% 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. (d) "Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or *SS08/R270* S. B. No. 3107 ~ OFFICIAL ~ L3/5 26/SS08/R270 PAGE 1 (icj\kr) designed for dwelling, lodging or sleeping purposes to transient guests on a daily, weekly or monthly basis and located within the limits of the city. "Hotel" or "motel" includes …
Sponsors
- Barnett, Juan (D, 34) · primary sponsor
Latest actions
- : Approved by Governor
- : 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
Votes
- Passed (March 30, 2026): 112 yea, 2 nay, passed
- Passed (March 19, 2026): 50 yea, 1 nay, passed
Subjects: City of Laurel
Common questions
- What is SB3107?
- SB3107 is a bill in the Mississippi Legislature (2026 Regular Session): City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.
- What does SB3107 do?
- In its own words: An act to amend chapter 925, local and private laws of 2022, extend the repealer on the law authorizing the governing authorities of the city of laurel, mississippi, to levy a tax in an amount not to exceed 3% 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 SB3107?
- Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).
- Who sponsored SB3107?
- Barnett, Juan (D, 34).
- Where is the official record for SB3107?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3107.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.