MS SB3045

Extends the repeal date of Chapter 905, Local and Private Laws of 2014, from July 1, 2017 to July 1, 2021, allowing the City of Amory to continue levying taxes on hotels, motels, and restaurants.

Authorizes the City of Amory to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals and up to 2% on gross proceeds from restaurant sales.

Requires a public election with 60% voter approval before the tax can be imposed, with notice published weekly for three consecutive weeks before the vote.

Dedicates all tax revenue (minus 3% retained by the Department of Revenue for collection costs) to promoting tourism and parks and recreation, with separate accounting and annual independent audits required.

Requires the city to adopt a budget and resolution declaring the tax amount and effective date before implementation.