---
type: "Bill"
title: "Hotels; revise definition for purposes of local and private sales taxes, and conform for health regulations."
description: "Hotels; revise definition for purposes of local and private sales taxes, and conform for health regulations."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2025"
identifier: "SB 2805"
citation: "Mississippi SB 2805 (2025)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Johnson"]
version_count: 4
action_count: 12
vote_count: 2
first_action: "2025-01-20T06:00:00+00:00"
last_action: "2025-03-24T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0a5392ea-d007-4b5b-97fd-681ae1761c34"
source_url: "http://billstatus.ls.state.ms.us/2025/pdf/Senate_authors/Johnson.xml"
source_hash: "532e3d24c2bc20bd344eb7291d13aa3c909500693264811bfed487381806dc9e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ms"]
---

# Mississippi SB 2805 (2025) — Hotels; revise definition for purposes of local and private sales taxes, and conform for health regulations.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2805IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2805PS.htm)
3. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2805CS.htm)
4. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2805SG.htm)

## Votes

- Passage — **48–2** (pass) · upper
- Passage — **116–0** (pass) · lower

## Sponsors

- Johnson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-20T06:00:00+00:00** Referred To Finance `referral-committee`
- **2025-02-20T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2025-02-26T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2025-02-26T06:00:00+00:00** Passed `passage`
- **2025-02-27T06:00:00+00:00** Transmitted To House `introduction`
- **2025-02-28T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2025-03-17T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-03-18T05:00:00+00:00** Passed `passage`
- **2025-03-19T05:00:00+00:00** Returned For Enrolling
- **2025-03-19T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-19T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-24T05:00:00+00:00** Approved by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0a5392ea-d007-4b5b-97fd-681ae1761c34`. Confidence: reported (aggregated from official Mississippi legislature records).