Sales tax; revise definition of "hotel" and "motel" for purposes of.

HB 919 revises Mississippi's sales tax rules for accommodations by expanding the definition of "hotel" and "motel" to include third-party online platforms that list, advertise, and collect payment for room rentals (like Airbnb or booking sites) before transferring funds to property owners. This requires those platforms to collect and remit sales tax on room rental income they facilitate, directly affecting companies that arrange temporary lodging through digital services. The bill clarifies that tax applies to the gross income from these facilitated transactions, not just property owners. It takes effect July 1, 2025.