MS SB2919

Authorizes the City of Amory to levy a tax of up to 2% on gross proceeds from hotel and motel room rentals and up to 2% on gross proceeds from restaurant sales.

Requires a public election where 60% of qualified city electors must vote in favor before the tax can be implemented.

Dedicates all tax revenue (minus 3% collection fee retained by the Department of Revenue) to promoting tourism and parks and recreation, with separate accounting and annual independent audit required.

Requires the city to adopt a resolution setting the tax amount and effective date, publish notice for at least three consecutive weeks, and notify the Department of Revenue at least 30 days before implementation.

Sunsets and repeals the entire act on July 1, 2017.