MS HB1625

Extends the repeal date of the recreational facilities tax for the City of Waynesboro and Wayne County from July 1, 2014 to July 1, 2017.

Authorizes the board of supervisors and governing authorities to levy up to 1% tax on hotel/motel room rentals, restaurant sales, and bar sales within city limits or within 1,000 yards outside city boundaries.

Requires a referendum with at least 60% voter approval before tax implementation, with qualified county electors eligible to vote.

Dedicates tax proceeds (minus 3% administrative fee) exclusively to constructing and improving recreational facilities, with separate accounting and annual independent audits required.

Takes effect upon passage.