MS SB2966

Authorizes the City of Booneville to levy a tax of up to 2% on gross income from prepared food and beverage sales at restaurants

Requires a public election with 60% voter approval before the tax can be implemented, preceded by at least three weeks of published notice

Tax proceeds must be dedicated exclusively to promoting tourism and parks and recreation, not deposited into the city's general fund

Mississippi Department of Revenue collects the tax and retains 3% for administrative costs before remitting the remainder to the city by the 15th of each month

The act expires on July 1, 2020