MS SB2908

Extends the repeal date of Chapter 957, Local and Private Laws of 2012 from July 1, 2020 to July 1, 2024, maintaining West Point's authority to levy taxes on hotels, motels, and restaurants.

Authorizes West Point's governing authorities to levy up to 1% tax on gross proceeds from hotel and motel room rentals and up to 1% tax on gross proceeds from restaurant sales.

Requires a city resolution and voter approval (60% majority) before any tax can be imposed, with notice published in local newspapers at least 21 days before the election.

Directs tax proceeds (minus 3% retained by Department of Revenue for collection costs) to the West Point/Clay County Community Growth Alliance for tourism and parks and recreation purposes only.

Requires separate accounting and independent certified public accountant audits of all receipts and expenditures related to the tax funds.