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

HB 1777 allows the City of Ridgeland to impose a 1% tax on restaurant sales and a 2% tax on hotel/motel room rentals to fund capital improvements for Freedom Ridge Park, Phase II. It directly affects restaurants with $100,000+ in annual sales and hotels/motels with more than 10 units. The tax would be collected at checkout, remitted to the state, and dedicated solely to the park project - separately from general city funds. Before implementation, a voter referendum (requiring 60% approval) must be held in June 2025. The bill requires annual audits of the funds and expires after the park project is completed.