Noxubee County; authorize tax on hotels, motels, and bed and breakfasts for tourism and parks and recreation.

SB 3231 would allow Noxubee County to impose a 2% tax on short-term hotel, motel, and bed and breakfast room rentals (excluding stays of 30+ days) to fund tourism promotion and parks/recreation projects. The tax requires a public election where 60% of voters must approve it before implementation. Revenue must be dedicated solely to tourism and parks, tracked separately from general county funds, and audited annually. The tax would expire on July 1, 2030.