Mississippi Coast Coliseum and Convention Center Tax

​A 2% tax is imposed on the gross proceeds from room rental of all hotels or motels in Harrison County. This levy is in addition to all other taxes imposed. Effective January 1, 2005.​ ​The tax shall stand repealed​ ​on the first day of the month immediately succeeding the date the payment of the principle of, redemption premium, if any, and interest on the bonds issued pursuant to Sections 1 through 12 of House Bill 1823, 2004 Regular Session have been paid in full.

“Hotel” or “motel” also shall include 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.​

Amended to clarify that the 2% tax levied on room rentals of hotels and motels in Harrison County, Mississippi, which supports the improvement and expansion of the Mississippi Coast Coliseum and Convention Center, shall solely apply to overnight room rentals of the hotels and motels and shall not apply to any ancillary revenues derived from hotel or motel patrons; and for related purposes.