City of Clinton; extend repealer on authority for tax on restaurants to promote tourism, parks and recreation.

SB 3158 extends the expiration date of a 2% sales tax on restaurants in Clinton, Mississippi, which was set to end in 2030. The tax applies to restaurants selling prepared food (excluding hospitals, schools, and similar facilities) and requires voter approval via election (60% support needed) before implementation. Revenue from the tax must be used exclusively for tourism promotion and parks/recreation projects, held in a separate city fund, and audited annually. This bill does not create a new tax but prolongs an existing local funding mechanism.