City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax and 1/2% restaurant tax.

SB 3328 extends the funding mechanism for Jackson's Convention and Visitors Bureau (CVB) by delaying its expiration date and authorizes an additional 1% tax on hotel/motel sales and 0.5% tax on restaurant sales within Jackson. These new taxes would fund the CVB but require a public election to approve their implementation. The bill specifically defines "hotel/motel" (excluding properties with ≤10 units) and "restaurant" (requiring ≥$100,000 annual sales) for tax purposes. It also updates the CVB's structure, requiring nine appointed members representing tourism sectors, business, arts, education, and attractions. The measure directly affects Jackson-based hotels, motels, and restaurants by potentially increasing their tax burden if voters approve the new rates.