Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

This bill extends the expiration date of a local hotel and motel tax in Jackson County, Mississippi, allowing the county Board of Supervisors to continue collecting a 2% tax on overnight room rentals to fund tourism promotion. The tax applies only to hotels and motels, excluding medical facilities and non-overnight day-use rooms, and must be approved by voters through a referendum requiring at least 60% support before implementation. Revenue collected from the tax must be used exclusively for tourism-related activities in Jackson County, with separate accounting and annual audits if funds are directed to the Mississippi Gulf Coast Regional Convention and Visitors Bureau.