City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.

Mississippi Senate Bill 3107 extends the expiration date for a 3% tax on hotel and motel room rentals in Laurel, allowing the city to continue collecting this revenue for tourism promotion. The bill requires Laurel's city council to hold a voter referendum before implementing the tax, with funds dedicated solely to tourism activities like marketing, facility improvements, and public safety. It applies to all hotels, motels, and short-term rental platforms (e.g., Airbnb) operating within Laurel, excluding hospitals and nursing homes. The tax revenue must be collected through the state Department of Revenue, audited annually, and cannot be used as general city funds.