MS HB1472

Extends the repeal date for Pascagoula's prepared food tax from July 1, 2018, to July 1, 2022, allowing the city to continue collecting the tax for four additional years.

Authorizes the City of Pascagoula to levy a tax not to exceed 2% on gross proceeds from prepared food sales at restaurants to fund implementation of the Comprehensive Parks and Recreation Master Plan.

Requires the city to hold a referendum with at least 21 days' notice before imposing the tax, with the tax approved only if 60% or more of qualified voters support it.

Mandates that tax revenue be collected by the Mississippi Department of Revenue, kept separate from general fund accounting, and used exclusively for parks and recreation purposes.

Requires annual independent audits of the tax fund and prohibits use of public funds or city employees during business hours to promote the referendum.