City of Morton; authorize tax on hotels, motels and restaurants to fund tourism, parks and recreation in.

This bill authorizes the City of Morton, Mississippi, to potentially levy a special tax on local hotels and restaurants to fund parks and recreation facilities. The proposed tax would charge up to 3% on hotel room rentals and up to 2% on restaurant sales, with the revenue dedicated strictly to constructing, operating, and maintaining public parks and recreation equipment. Before the tax can be implemented, city officials must hold a public election where at least 60% of voters must approve the measure. The bill also establishes separate accounting for these funds and requires annual audits, while setting a sunset date for the law to expire on July 1, 2028.