MS SB3059

Extends the repeal date of the hotel, motel, and restaurant tax authorization for the City of Hattiesburg from 2026 to July 1, 2030.

Authorizes the city to levy up to 1% tax on gross proceeds from hotel and motel overnight room rentals and up to 1% tax on restaurant gross income.

Requires proceeds from the tax to be used for tourism promotion and parks and recreation, with up to 50% distributed to the University of Southern Mississippi for athletic facility improvements.

Maintains existing requirements that the tax be collected by the Department of Revenue with 3% retained for collection costs, and that a public election with 60% approval is required before implementation.

Requires separate accounting and annual independent audits of the tax fund, distinct from the city's general fund.