Town of Ackerman; authorize the levying of a tax on restaurants to promote tourism, parks and recreation.

This bill authorizes the Town of Ackerman, Mississippi to levy a 2% tax on restaurant sales to fund tourism and parks and recreation projects. The tax would apply to businesses selling prepared food and beverages within the town limits, excluding facilities like schools and hospitals. Before the tax can take effect, the town must hold a public election where at least 60% of voters must approve the measure. If approved, the tax revenue must be kept in a separate special fund and used only for the stated purposes, with annual audits to ensure proper accounting. The law would expire on July 1, 2030, if not renewed.