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MS HB1462

Bill

Status

Passed

4/26/2011

Primary Sponsor

Brad Mayo

Click for details

Origin

House of Representatives

2011 Regular Session

AI Summary

  • Authorizes the City of Southaven, Mississippi to levy up to 1% tax on gross sales of beverages and prepared food at restaurants with capacity for 25 or more persons

  • Tax revenues must be dedicated solely to promoting tourism, parks, and recreation, and cannot be used as general fund revenues

  • Requires voter approval with at least 60% of qualified electors voting in favor before the tax can be imposed

  • Mississippi Department of Revenue will collect the tax and retain 3% for administrative costs, remitting the remainder to the city by the 15th of each month

  • The act was set to be repealed after July 1, 2014

Legislative Description

City of Southaven; authorize to impose a tax on restaurants to fund promotion o tourism, parks and recreation.

Last Action

Approved by Governor

4/26/2011

Full Bill Text

No bill text available