Jackson can charge additional tourism taxes with voters' approval

Jackson may charge the additional taxes if at least 60% of city voters voting in the tax election approve. The taxes cover restaurant sales and hotel or motel room rentals within Jackson. Lodging with 10 or fewer rental units is excluded. Restaurant sales or income must total at least $100,000 in the preceding calendar year, counting establishments under common ownership, operation, or control together. Restaurants that are nonprofits exempt from federal income tax under Section 501(c)(3) are excluded. The city must adopt a resolution setting the tax amount, start date, and election date and publish election notices. Tax money must support bureau programs that attract tourists and conventions. After election results are certified, the city may impose the taxes. It must send its tax resolution to the Department of Revenue at least 30 days before the tax starts.

The law sets July 1, 2030, as the expiration date for Jackson's tourism bureau law and its taxes. The expiration covers the local law governing the Jackson Convention and Visitors Bureau and its tourism taxes. The amendment takes effect upon passage. The local law it amends expires on July 1, 2030.