MS SB2119

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

Tax proceeds, minus 3% retained by Department of Revenue for collection costs, must be deposited into a special county fund dedicated exclusively to youth activities and cannot be counted as general fund revenue.

Requires county election approval with at least 60% of qualified electors voting in favor before the tax can be imposed, with notice published for three consecutive weeks.

Creates Tishomingo County Youth Activities Advisory Board with one resident from each supervisors district to receive proposals and recommend expenditures of tax proceeds equally divided among supervisors districts.

Tax proceeds must be allocated to public or private organizations conducting youth activities, with all accounting and expenditures audited annually by an independent certified public accountant.