City of Horn Lake; extend the repeal date on the tax on hotel and motel room rentals.

The bill's title was changed from 'Committee Substitute' to 'As Passed the Senate' to reflect its current status in the legislative process.

The repeal date for the hotel tax was extended from July 1, 2026, to July 1, 2030, allowing the city to collect the tax for four additional years.

A new requirement was added stating that if 20% or 1,500 voters (whichever is less) file a petition against the tax, the tax cannot be levied unless approved by 60% of voters at a special election.

A new section was added to ratify and confirm collections of revenue made under a 2018 law (House Bill No. 1472) and allow the use of any escrowed funds for their original purposes.

Minor formatting changes were made to the bill header and section numbering, and some text was reorganized to align with official legislative markup standards.