HB1599

Extends the repealer on the tax on sales of prepared food and drink at restaurants and bars in Brandon, Mississippi, from July 1, 2028, to July 1.

Mississippi HB1599 amends local laws to extend the repealer on the tax on sales of prepared food and drink at restaurants and bars in Brandon, Mississippi, from July 1, 2028, to July 1, 2032. The tax, which is set at two percent on the gross proceeds of sales, is intended to fund tourism, parks, and recreation. The governing authority must adopt a resolution to levy the tax and call for a referendum. If at least sixty percent of the voters approve, the tax can be imposed. The tax revenue must be paid to the city and kept in a special fund, separate from the general fund.