Senate Bill 3014

AN ACT TO AMEND SECTION 27-65-23.1, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "HOTEL" OR "MOTEL" FOR ANY TAX LEVIED AND COLLECTED UNDER THE AUTHORITY OF A LOCAL AND PRIVATE LAW OF THE STATE OF MISSISSIPPI TO INCLUDE SHORT-TERM LODGING IN RESIDENTIAL PROPERTIES LISTED BY, OR RENTED THROUGH THE USE OF, AN ONLINE MARKETPLACE COMPANY AND HOMESTAY NETWORK WHERE THE COST OF THE ACCOMMODATIONS ARE SET BY THE PROPERTY OWNER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-65-23.1, Mississippi Code of 1972, is amended as follows:

27-65-23.1. (1) Subject to the provisions of this section, for any tax levied and collected under the authority of a local and private law of the State of Mississippi ("local and private law"), 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~~ Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the term "hotel" or "motel" also shall include (regardless of how such term is defined in the local and private law):

(a) Any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section 43-11-1 and personal care homes * * *.; and

(b) Short-term lodging in residential properties listed by, or rented through the use of, an online marketplace company and homestay network where the cost of the accommodations are set by the property owner.

(2) If the definition of hotel or motel provided in the local and private law authorizing the tax does not include the entities described in subsection (1) of this section, then the provisions of subsection (1) of this section shall not apply unless the county board of supervisors or municipal governing authorities, as appropriate, 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.

If the county board of supervisors or municipal governing authorities, as appropriate, adopts such a resolution, then at least thirty (30) days before the effective date of the levy of the tax upon the entities described in subsection (1) of this section, the county board of supervisors or municipal governing authorities, as appropriate, shall furnish to the * * *~~State Tax Commission~~ Department of Revenue a certified copy of such resolution.

SECTION 2. This act shall take effect and be in force from and after July 1, 2017.