MS HB1437

Extends the repeal date of the prepared food tax in Pascagoula from July 1, 2018, to July 1, 2022, allowing the city to continue levying the tax for four additional years.

Authorizes the city to levy a tax not exceeding 2% on gross proceeds from prepared food sales at restaurants to fund implementation of the Comprehensive Parks and Recreation Master Plan adopted October 16, 2012.

Requires the governing authorities to adopt a resolution, publish notice for three consecutive weeks, and hold a referendum where at least 60% of qualified electors must vote in favor before the tax can be imposed.

Mandates tax collection through the Mississippi Department of Revenue using the same procedures as state sales taxes, with revenue dedicated solely to the master plan and subject to annual independent audits.

Takes effect immediately upon passage.