MS HB1681

Authorizes the City of Gautier, Mississippi to levy an additional 1% tax on gross sales from restaurants, bars, hotels, and motels within city limits

Tax revenues must be dedicated exclusively to improving parks and recreation facilities for tourism and economic development, not general fund purposes

Restaurants are defined as places selling prepared food for on-site or off-premises consumption, excluding schools, hospitals, nursing homes, and convenience stores where prepared food is less than 50% of sales

Hotels and motels must have six or more guest rooms to be subject to the tax; hospitals and medical facility lodging are excluded

Before imposing the tax, the city must publish notice for three consecutive weeks; if 20% or 1,500 qualified electors (whichever is less) petition against it, a public referendum must be held