Laurel could levy a hotel tax through July 2036

The bill would set July 1, 2036, as the repeal date for Laurel's authority to levy the tax. The authority covers hotels, motels, Airbnb rentals, vacation rentals, and similar lodging businesses inside Laurel, but not hospitals, nursing homes, or assisted living facilities. The tax could be up to 3% of room-rental sales. Laurel's governing authorities would need to hold an election before levying the tax, and a majority of participating voters would need to approve it. Operators would add the tax to the room price, collect it from guests, and pay it to the Mississippi Department of Revenue. Tax proceeds would be reserved for promoting tourism, after the Department of Revenue keeps 3% for collection costs. The proposed authority would be repealed from and after July 1, 2036.