City of Richland; extend date of repeal on hotel/motel tourism tax.

This bill extends the expiration date of a 3% hotel and motel tourism tax in the City of Richland, Mississippi, from its original end date to July 1, 2030. The tax applies to room rentals at hotels and motels within city limits and is collected by the state Department of Revenue, with proceeds designated for tourism promotion and parks and recreation. Before the tax can be imposed, city officials must hold a public election where at least 60% of voters must approve the levy. The bill also establishes separate accounting for tax revenues, requires annual audits, and allows the city to use tax proceeds to repay debt or discontinue the tax through a future resolution.