MS HB1427

Authorizes Tishomingo County Board of Supervisors to levy a tax up to 2% on gross proceeds from sales of light wine, beer, and alcoholic beverages in the county.

Tax proceeds, minus 3% retained by Department of Revenue for collection costs, shall be dedicated solely to funding youth activities and deposited in a special county fund.

Requires passage of a county election with at least 60% voter approval before the tax can be imposed, with notice published for three consecutive weeks prior to the election.

Establishes a Tishomingo County Youth Activities Advisory Board with one resident from each supervisors district to review proposals and recommend how tax proceeds should be spent for youth activities.

Mandates separate accounting and annual independent audits of tax receipts and expenditures, with funds allocated equally among all supervisors districts in the county.