Department of Tourism; create.

HB 1118 creates the Mississippi Department of Tourism to centralize and enhance the state's tourism promotion efforts, replacing the previous tourism functions under the Mississippi Development Authority. The bill transfers the Tourism Division to the new department by July 1, 2026, and redirects a portion of restaurant and hotel sales tax revenue into the department's advertising fund. It authorizes the department to develop marketing strategies, coordinate with local tourism groups, and establish grant programs for tourism promotion, while repealing several existing tourism-related laws. This reorganization aims to streamline tourism development and marketing across Mississippi's diverse attractions and regions.