Lauderdale County; extend hotel/motel tax repealer and revise tourism director pay.

SB 3272 extends the deadline for repealing Lauderdale County's hotel/motel tax, which funds tourism promotion, delaying its expiration. It revises the process for setting the tourism commission director's salary, requiring the commission to recommend a pay amount that the county board of supervisors must approve. The bill affects hotels and motels in Lauderdale County, which pay a 2.5% tax on room rentals (excluding food/laundry) to fund tourism activities. Proceeds from the tax, after a 3% collection fee, go to the county general fund for tourism programs, with separate accounting required.