City of Ridgeland; authorize to levy tax on restaurants, hotels, and motels to promote tourism, parks and recreation.

This bill authorizes the City of Ridgeland to levy a special tax on restaurants and hotels to fund improvements for Freedom Ridge Park. Restaurants with annual sales of at least $100,000 would pay a 1% tax on their gross sales, while hotels and motels would pay a 2% tax on room rentals. Before the tax takes effect, the city must hold a public election where at least 60% of voters must approve the measure. The collected funds would be kept in a separate account, audited annually, and used exclusively for capital projects at the park until the improvements are complete.