Mississippi Legislature
2007 Regular Session

House Bill 1752

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Bill Text

History of Actions

Background

Title

Description: Hotel and motel; revise definition for purpose of tax levied under local and private law.

Bill Text: [Introduced]

History of Actions:

1 02/20 (H) Referred To Ways and Means
2 02/21 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2007
DispositionDead
DeadlineRevenue
RevenueYes
Vote type requiredThree/Fifths

House Committee:

Principal Author: Peranich

Title: AN ACT 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 PROVIDE THAT IF THE DEFINITION OF HOTEL OR MOTEL PROVIDED IN THE LOCAL AND PRIVATE LAW AUTHORIZING THE TAX DOES NOT INCLUDE THE ENTITIES DESCRIBED IN THIS ACT, THEN THE PROVISIONS OF THIS ACT SHALL NOT APPLY UNLESS THE COUNTY BOARD OF SUPERVISORS OR MUNICIPAL GOVERNING AUTHORITIES AUTHORIZED TO LEVY THE TAX UNDER THE LOCAL AND PRIVATE LAW ADOPTS A RESOLUTION DECLARING THEIR INTENTION TO INCLUDE SUCH ENTITIES FOR THE PURPOSES OF THE TAX; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/21/07 at 15:45.

End Of Document
2007/pdf/History/HB/HB1752.htm