Mississippi legislation · 2026 Regular Session
Mississippi SB3231: Noxubee County; authorize tax on hotels, motels, and bed and breakfasts for tourism and parks and recreation.
Status: Failed, April 15, 2026
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE COUNTY, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS FROM ROOM RENTALS OF HOTELS, MOTELS, AND BED AND BREAKFASTS WITHIN THE COUNTY, EXCLUDING THE GROSS PROCEEDS OF SUCH RENTALS OF 30 DAYS OR LONGER, AND TO UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; TO REQUIRE THAT, BEFORE SUCH TAX MAY BE LEVIED, AN ELECTION BE HELD ON THE QUESTION; AND FOR RELATED PURPOSES.
What the bill says
An act to authorize the board of supervisors of noxubee county, to levy a 2% tax upon the gross proceeds from room rentals of hotels, motels, and bed and breakfasts within the county, excluding the gross proceeds of such rentals of 30 days or longer, and to utilize the revenue from the tax to promote tourism and parks and recreation; to require that, before such tax may be levied, an election be held on the question; and for related purposes.
From the introduced text:
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF NOXUBEE COUNTY, TO LEVY A 2% TAX UPON THE GROSS PROCEEDS FROM ROOM RENTALS OF HOTELS, MOTELS, AND BED AND BREAKFASTS WITHIN THE COUNTY, EXCLUDING THE GROSS PROCEEDS OF SUCH RENTALS OF 30 DAYS OR LONGER, AND TO UTILIZE THE REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; TO REQUIRE THAT, BEFORE SUCH TAX MAY BE LEVIED, AN ELECTION BE HELD ON THE QUESTION; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 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 in which they are used: (a) "Board of supervisors" means the Board of Supervisors of Noxubee County. (b) "County" means Noxubee County. (c) "Hotel," "motel," or "bed and breakfast" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. The term "hotel," "motel," or "bed and breakfast" does not include any hospital, convalescent or nursing home, sanitarium or any hotel-like facility operated by or *SS08/R1360* S. B. No. 3231 ~ OFFICIAL ~ L3/5 26/SS08/R1360 PAGE 1 (icj\tb) in connection with a hospital or medical clinic providing rooms exclusively for patients …
Sponsors
- Hickman, Rod (D, 32) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Local and Private;Finance
Subjects: Noxubee County
Common questions
- What is SB3231?
- SB3231 is a bill in the Mississippi Legislature (2026 Regular Session): Noxubee County; authorize tax on hotels, motels, and bed and breakfasts for tourism and parks and recreation.
- What does SB3231 do?
- In its own words: An act to authorize the board of supervisors of noxubee county, to levy a 2% tax upon the gross proceeds from room rentals of hotels, motels, and bed and breakfasts within the county, excluding the gross proceeds of such rentals of 30 days or longer, and to utilize the revenue from the tax to promote tourism and parks and recreation; to require that, before such tax may be levied, an election be held on the question; and for related purposes.
- What is the status of SB3231?
- Failed as of April 15, 2026. Latest action: Died In Committee (April 15, 2026).
- Who sponsored SB3231?
- Hickman, Rod (D, 32).
- Where is the official record for SB3231?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3231.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.