MS HB1613

Extends the repeal date of Chapter 946, Local and Private Laws of 2011, from July 1, 2014 to July 1, 2016, allowing Brandon, Mississippi to continue levying a food and beverage tax.

Authorizes the Mayor and Board of Aldermen of Brandon to levy a 2% tax on gross proceeds from sales of prepared food and beverages at restaurants and bars for promoting tourism, parks and recreation.

Requires 60% approval by qualified electors voting in a referendum before the tax can be imposed, with notice published for at least 3 consecutive weeks before the election.

Tax revenue must be collected by the Department of Revenue and deposited into a special fund separate from general revenues, expended only for tourism, parks and recreation purposes.

Allows the governing authority to discontinue the tax at any time by resolution, with notice provided to the Department of Revenue at least 7 days before the effective date.