City of Hattiesburg; extend repeal date on hotel, motel and restaurant tax.

SB 3059 extends the expiration date for Hattiesburg, Mississippi's hotel, motel, and restaurant tax from 2022 to July 1, 2030. The bill allows Hattiesburg to continue collecting up to a 1% tax on hotel/motel room rentals (excluding food charges) and restaurant sales, with proceeds dedicated to tourism, parks, recreation, and 50% allocated to the University of Southern Mississippi for athletic facility improvements. Businesses operating in Hattiesburg (excluding small restaurants under $100k annual sales and small lodging with ≤10 rooms) will pay the tax, which requires voter approval via a 60%+ election before implementation. The tax funds must be tracked separately from general city revenue and audited annually.