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MS SB2921

Bill

Status

Passed

4/16/2013

Primary Sponsor

Brice Wiggins

Click for details

Origin

Senate

2013 Regular Session

AI Summary

  • Authorizes the City of Pascagoula to levy a tax of up to 2% on gross proceeds from prepared food sales by restaurants in the city.
  • Revenue from the tax must be dedicated solely to implementing the Comprehensive Parks and Recreation Master Plan adopted by the city on October 16, 2012.
  • Tax requires approval by referendum with at least 60% of qualified city electors voting in favor before implementation.
  • Requires notice published weekly for three consecutive weeks in a Jackson County newspaper, with first notice at least 21 days before the referendum and last notice no more than 7 days before.
  • Tax collection administered by the Mississippi Department of Revenue under the same procedures as state sales taxes, with funds paid to the city by the 15th of each month.
  • Revenues must be accounted for separately from general fund and audited annually by an independent certified public accountant.
  • Act expires on July 1, 2017.

Legislative Description

City of Pascagoula; authorize the levy of a tax on restaurants.

Last Action

Approved by Governor

4/16/2013

Committee Referrals

Local and Private Legislation3/29/2013
Local and Private3/11/2013

Full Bill Text

No bill text available