Town of Vaiden; authorize tax on restaurants, hotels and motels for tourism and parks & recreation.

This bill authorizes the Town of Vaiden, Mississippi, to potentially levy a 2% tax on restaurant sales and hotel or motel room rentals to fund local tourism and parks and recreation. The tax would apply only to businesses operating within the town and would be collected by adding the fee to the price of food, drinks, or room rates. Before the tax can be implemented, the town must hold a public election where at least 60% of voters must approve the measure. If approved, the money collected would be placed in a separate special fund, tracked independently from the town's general budget, and audited annually. The bill also establishes a sunset clause, meaning the authorization would expire on July 1, 2028, unless renewed.