MS SB3153

Extends the repeal date of Chapter 951, Local and Private Laws of 2018 from July 1, 2024 to July 1, 2027 for the City of Pearl's tourism tax authority.

Authorizes the City of Pearl to levy taxes on hotel/motel room rentals (up to 3% of gross proceeds) and restaurant sales (up to 1% of gross proceeds) to fund tourism, parks, and recreation programs.

Requires voter approval by 60% majority before the tax can be imposed, with election notice published for at least 3 consecutive weeks.

Dedicates tax proceeds exclusively to tourism and parks/recreation purposes, prohibiting use for general funds, private property, legal fees, or salaries.

Requires the Department of Revenue to collect the tax using state sales tax procedures, retaining 3% for administrative costs and remitting remaining proceeds monthly to the city.