City of Southaven; extend repeal date on restaurant tax.

HB 4003 extends the expiration date of Southaven, Mississippi's 1% restaurant tax from July 1, 2026, to July 1, 2030. This tax, approved by city voters, applies to sales of beverages and prepared food at restaurants within Southaven and must fund tourism, parks, and recreation initiatives. The bill does not change the tax rate, collection method, or voter approval requirements - it only delays the automatic repeal of the existing law. This extension directly affects Southaven's local government and restaurants operating within the city limits.