Town of Ackerman; authorize a tax on restaurants to promote tourism, parks and recreation.

This bill authorizes the Town of Ackerman, Mississippi, to impose a 2% tax on restaurant sales to fund tourism and parks and recreation projects. Restaurants operating within the town would collect this tax from customers and remit it to the state Department of Revenue, which would then transfer the funds to the town. Before the tax can take effect, the town must hold a public election where at least 60% of voters must approve the measure. The revenue collected must be kept in a separate special fund and used only for the specified tourism and recreational purposes, with annual audits required to ensure proper accounting. The authorization for this tax is set to expire on July 1, 2030.