MS HB1775

Authorizes the City of Gautier to increase the tax on restaurant gross proceeds of sales from 1% to 2%, subject to voter approval requiring 60% affirmative vote in a city election.

Authorizes the City of Gautier to increase the tax on hotel and motel room rental gross proceeds from 1% to 2%, subject to voter approval requiring 60% affirmative vote in a city election.

Tax revenue must be used exclusively for improving parks and recreation facilities for tourism and economic development within the city and placed in a special fund separate from the general fund.

Extends the repeal date of the underlying tax authorization from July 1, 2016, to July 1, 2020.

Requires the city to hold elections with proper notice before implementing any tax increase, and mandates independent annual audits of tax revenue accounts.