MS HB1623

Authorizes the Town of Crowder governing authorities to levy a tax not exceeding 2% on gross proceeds from beer sales within the town.

Tax must be approved by 60% of qualified electors voting in a referendum before implementation.

Tax revenue, minus 3% retained by the Department of Revenue for collection costs, shall be dedicated solely to improving recreation, streets, police department recreation, and tourism.

Department of Revenue collects and remits tax proceeds to the town by the 15th day of the following month, with separate accounting and annual independent audits required.

Act automatically repeals on July 1, 2017.