HB4012

Extends repeal date of restaurant tax in Clinton, Mississippi, from 2026 to 2030.

Mississippi HB4012 amends Chapter 950, Local and Private Laws of 2022, to extend the repeal date of a 2% tax on restaurant gross proceeds in the City of Clinton from July 1, 2026, to July 1, 2030. The tax is intended to generate funds for tourism and parks and recreation. The governing authorities must adopt a resolution declaring their intention to levy the tax, set the tax amount, and call for an election. If 60% of voters approve, the tax can be levied. The tax revenue must be placed in a special fund and used strictly for the prescribed purposes.