City of Houston; extend repealer on hotel/motel and restaurants tax for tourism, parks and recreation.

This bill extends the expiration date of a local tax authorization for the City of Houston, Mississippi, until December 31, 2028. The tax would apply to hotels, motels, and restaurants within the city, allowing local officials to collect up to 2% on room rentals and food sales to fund tourism and parks and recreation. Before the tax can be implemented, city leaders must hold a public election where at least 60% of voters must approve the measure. The bill also requires that tax funds be kept in a separate account, audited annually by an independent accountant, and used only for the specified purposes.