MS HB1722

Amends Chapter 951, Local and Private Laws of 2012, to increase the tax rate that the City of Gautier, Mississippi may levy on restaurants and hotels/motels from 1% to 2% of gross sales proceeds.

Tax applies to gross proceeds from restaurant food and beverage sales and to gross sales from hotel and motel room rentals, with funds designated for improving parks and recreation facilities for tourism and economic development.

Requires the city governing authorities to adopt a resolution, publish notice for at least three consecutive weeks, and hold an election where at least 60% of qualified voters must approve the tax before implementation.

Tax collection follows state sales tax procedures through the Department of Revenue, with revenue placed in a special fund separate from the general fund and subject to annual independent audits.

Legislation expires and is repealed on July 1, 2016, and requires submission to the U.S. Attorney General or U.S. District Court for the District of Columbia under the Voting Rights Act of 1965.