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

This bill extends the expiration date for Lauderdale County's existing Tourism Commission and its associated hotel tax to October 1, 2028. It authorizes the county Board of Supervisors to collect a 2.5% tax on overnight room rentals at hotels and motels with more than ten rooms to fund tourism promotion activities. Additionally, the bill allows for an optional $5 per room tax to be levied specifically for building a central sportsplex, but this second tax requires approval from at least 60% of voters in a special election. The legislation also establishes the structure for a seven-member commission, with members appointed by the county board, the City of Meridian, and the Town of Marion.