MS HB1556

Extends the repealer date for the recreational facilities tax in Waynesboro and Wayne County from July 1, 2011, to July 1, 2014.

Authorizes a tax of up to 1% on gross proceeds from hotel/motel room rentals, restaurant sales, and bar sales in Waynesboro and Wayne County to fund recreational facilities construction and improvement.

Requires a referendum with 60% voter approval before the tax can be imposed, with notice published for at least three consecutive weeks.

Directs the Department of Revenue to collect the tax using state sales tax procedures, retaining 3% of proceeds to cover collection costs and remitting the remainder to city authorities.

Requires separate accounting and annual independent audit of tax revenues, which must be dedicated solely to recreational facility purposes.