City of Richland; extend repealer on bar and restaurant tourism tax.

This bill extends the expiration of a repealer that previously allowed the City of Richland, Mississippi, to impose a tourism tax on bars and restaurants. The legislation authorizes the city to levy a tax of up to two percent on gross sales from bars and on the sale of food and alcoholic beverages at restaurants within city limits. Revenue collected from this tax would be dedicated to funding tourism promotion, parks, recreation, and repaying debt related to a community center construction project. Before the tax can be implemented, city officials must hold a public referendum where residents vote on whether to approve the levy. The bill also requires separate accounting for tax funds and annual audits by an independent accountant to ensure transparency.