Town of Walnut; authorize tax on hotels/motels, restaurants for parks and recreational facilities.

This bill authorizes the Town of Walnut, Mississippi, to potentially levy a special 3% tax on hotels, motels, and restaurants to fund parks and recreational facilities. The tax would be collected from businesses as part of the price of room rentals or food sales, with the total combined tax rate capped at 10%. Before the tax can take effect, the town must hold a public election where at least 60% of voters must approve the measure. If approved, the money raised would be kept in a separate account and used exclusively for building, maintaining, and operating local parks and recreation equipment.