MS SB3328

Extends the repeal date for the Jackson Convention and Visitors Bureau from July 1, 2026 to July 1, 2030

Authorizes an additional 1% tax on hotel and motel room rentals and an additional 0.5% tax on restaurant sales, on top of the existing 1% tourist and convention tax

Requires a voter referendum with 60% approval from qualified electors before the additional taxes can be imposed

Applies to restaurants with annual gross proceeds of $100,000 or more and hotels/motels with more than 10 rental units within Jackson city limits

Tax revenue funds the Jackson Convention and Visitors Bureau's tourism and convention promotion activities, with the Department of Revenue collecting the tax and retaining 3% for administrative costs