MS HB1718

Reenacts and extends the City of Amory's authority to levy a 2% tax on hotel/motel room rentals and restaurant sales for tourism and parks and recreation purposes, with repeal date extended from July 1, 2023 to July 1, 2028.

Authorizes an additional 1% tax (for a maximum total of 3%) on the same sales, but only if approved by 60% of qualified voters in a municipal election.

Requires the city to adopt a resolution, publish notice for at least three consecutive weeks, and hold an election before any tax can be imposed, with results certified before implementation.

Tax proceeds are collected by the Department of Revenue (retaining 3% for collection costs) and must be dedicated solely to tourism and parks and recreation purposes, with separate accounting and annual independent audits required.

Ratifies and confirms all tax revenue collected by the city from July 1, 2023 until the bill's effective date and authorizes the city to spend such revenue for authorized purposes.