City of Leland; authorize a tax on hotels/motels, bars and restaurants for tourism and parks and recreation.

This bill authorizes the City of Leland, Mississippi, to impose a 2% tax on hotels, motels, bars, and restaurants within city limits to fund tourism promotion and parks and recreation. The tax applies to gross proceeds from room rentals and sales of food and beverages, with specific definitions excluding certain facilities like hospitals and schools. Before the tax can take effect, the city must hold a public election where at least 60% of voters must approve the levy. All tax revenues must be tracked separately from general funds and audited annually by an independent accountant to ensure they are used only for the specified purposes.