MS HB1656

Extends the repeal date of the Jackson Convention and Visitors Bureau and its associated tax from July 1, 2015, to July 1, 2018.

Maintains the 1% tax on gross proceeds of sales from restaurants, hotels, motels, and alcoholic beverages sold for on-premises consumption within Jackson city limits.

Requires an indirect referendum process where if 20% of qualified electors (or 1,500, whichever is less) file a written protest within 45-60 days, an election must be held to determine whether the tax continues.

Provides that the referendum requirement does not apply if tax revenue has been contractually pledged for debt payment prior to the bill's effective date; the procedure resumes once debt is satisfied.

Dedicates all tax proceeds to the Jackson Convention and Visitors Bureau for tourism and convention promotion programs, with 3% retained by the Department of Revenue for collection costs.