SB2930

Extends the repeal date of a restaurant tax in Southaven, Mississippi.

Mississippi SB2930 amends the repeal date of a tax on restaurant sales in Southaven, Mississippi, from July 1, 2030, to a later date. The tax, which is one percent of the gross proceeds from the sales of beverages and prepared food, is dedicated to promoting tourism, parks, and recreation. The tax requires a resolution from the city's governing authorities and a public election where at least 60% of voters must approve the tax. The proceeds are not considered general fund revenues but are dedicated to the specified purposes.