SB3381

Extends repeal date on restaurant tax for tourism and parks and recreation in Moss Point, Mississippi.

This bill amends the Local and Private Laws of 2018 to extend the repeal date of a restaurant tax in Moss Point, Mississippi. The tax, which is not to exceed two percent of the gross proceeds from the sale of prepared food, is intended to fund tourism and parks and recreation. The tax can only be levied if at least 60% of qualified electors vote in favor during a referendum. The tax revenue is to be dedicated solely to the specified purposes and is to be audited annually. The repeal date is extended to July 1, 2030.