City of Laurel; extend repeal date on hotel and motel tax.

HB 1855 extends the expiration date for a 3% hotel and motel tax in Laurel, Mississippi, from July 1, 2026, to July 1, 2036. The tax applies to room rentals at hotels, motels, and similar accommodations (including Airbnb) within Laurel, with proceeds collected by the state and paid to the city. Funds must be used exclusively for tourism promotion - such as marketing, facility improvements, and public safety - held in a dedicated special account, not general city funds. The bill requires a voter referendum before implementation and mandates annual audits to ensure proper use of the revenue.