MS HB1551

Authorizes Tishomingo County Board of Supervisors to levy a tax of up to 1% on gross proceeds from sales of beverages and prepared food at restaurants

Defines "restaurant" as establishments accommodating 25 or more persons, including hotel and motel dining rooms, but excludes schools, hospitals, nursing homes, and their affiliated food service operations

Requires board approval of resolution followed by election where 60% of qualified county electors must vote in favor before tax can be imposed

Tax revenue, minus 3% retained by Department of Revenue for collection costs, must be dedicated solely to tourism promotion and accounted for separately from general county funds with annual independent audits

Act expires July 1, 2015, and is subject to approval under the Voting Rights Act of 1965