SB3401

Ackerman, Mississippi, authorizes a 2% tax on restaurant sales to fund tourism and parks and recreation.

The bill allows the Town of Ackerman, Mississippi, to impose a 2% tax on the gross proceeds from restaurant sales to generate funds for tourism and parks and recreation. The tax applies to restaurants selling prepared food and beverages, excluding those operated by schools, hospitals, or nursing homes. Before the tax can be levied, the town must hold an election where at least 60% of the voters must approve. The tax revenue is to be placed in a special fund and used strictly for the specified purposes.