City of Brookhaven; extend repeal date on the tax upon room rentals of hotels, motels and bed-and-breakfast establishments.

SB 2016 extends the expiration date of a tax that Brookhaven, Mississippi, can impose on room rentals from hotels, motels, and bed-and-breakfast establishments (with six or more rooms). The tax, which is capped at 2% of gross rental revenue, is intended to fund tourism and parks in Brookhaven and requires a city council resolution plus a voter referendum (60% approval) to implement. The current law would have repealed this tax authority on July 1, 2029, but this bill moves that expiration date to a later time. This extension allows Brookhaven to continue using the tax for its designated purposes without needing to re-adopt the tax through a new process.