City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax 1/2% restaurant tax.

HB 4011 extends the expiration date of Jackson's existing convention and visitors tax from July 1, 2026, to July 1, 2030. It authorizes an additional 1% tax on hotel and motel sales and a 0.5% tax on restaurant sales within Jackson, but requires a public election before these new rates take effect. The taxes would apply to businesses meeting the $100,000 annual sales threshold in Jackson (excluding small lodgings under 10 units and 501(c)(3) non-profits). This bill directly affects hotels, motels, and qualifying restaurants in Jackson by potentially increasing their tax burden if voters approve the new rates.