Lauderdale County; extend repeal date on Tourism Commission and hotel/motel tax, and authorize room occupancy tax.

This bill extends the repeal date for Lauderdale County's existing tourism commission and hotel tax until October 1, 2028. It authorizes the county board of supervisors to levy a 2.5% tax on hotel and motel room rentals to fund tourism promotion, while also allowing for an additional $5 fee per room to build a central sportsplex, provided voters approve the fee at an election with at least 60% support. The legislation establishes a seven-member tourism commission appointed by local government leaders and requires that funds collected from these taxes be kept in separate accounts dedicated solely to their intended purposes.