Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

HB 1936 extends the expiration date for a local tax authority in Como, Mississippi, from July 1, 2025, to July 1, 2029. It allows Como's governing authorities to continue levying two specific taxes: a $1 per night tax on hotel/motel rooms and a 2% tax on restaurant food and beverage sales, subject to voter approval. The tax revenues must fund tourism, parks, and recreation initiatives in Como and the surrounding area, not general town funds. This change does not create new taxes but prolongs an existing authorization that requires a local election (with 60% voter approval) to implement. The bill became law after approval by the governor in March 2025.