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

SB 3106 extends the current tax funding system for Jackson's Convention and Visitors Bureau (CVB) and authorizes a new 1% tax on hotel/motel sales and a 0.5% tax on restaurant sales within Jackson. These new taxes would require a public election to approve before implementation, directly affecting hotels, motels, and restaurants in Jackson that meet specific revenue thresholds. The bill updates existing tax provisions (last amended in 2022) to continue funding the CVB, which promotes tourism and events in the city.