City of Amory; reenact and extend repealer on hotel/motel and restaurant tourism tax and authorize election for additional 1%.

This bill authorizes the City of Amory, Mississippi, to collect a 2% tax on hotel room rentals and restaurant sales to fund tourism and parks and recreation projects. While the bill sets up the legal framework for this tax, it does not immediately impose it; instead, it requires the city to hold a special election where at least 60% of voters must approve an additional 1% tax to raise the total rate to 3%. The legislation also mandates that all tax money be kept in a separate account, audited annually by an independent accountant, and used strictly for the stated tourism and recreation purposes. Because the bill died in committee, these provisions have not yet taken effect, and the city currently operates under the previous tax rules established in 2019.