City of West Point; extend repealer on authority to levy tax on hotels, motels and restaurants for tourism and parks & rec.

This bill extends the deadline for repealing a specific tax authorization in the City of West Point, Mississippi, from July 1, 2024, to July 1, 2028. The legislation allows the city's governing authorities to impose a one percent tax on hotels, motels, and restaurants to fund tourism and parks and recreation projects. Before the tax can be collected, the city must hold a public election where at least sixty percent of voters must approve the levy. If approved, the tax revenue will be managed separately from the city's general funds and audited annually by an independent accountant.