MS SB2829

Authorizes Tishomingo County Board of Supervisors to levy a tax up to 2% on gross proceeds of restaurant sales for tourism and parks and recreation funding.

Defines "restaurant" as any place in the county selling prepared food and beverages for consumption, excluding schools, hospitals, nursing homes, and medical facilities.

Requires county adoption of a resolution and election approval by 60% of qualified county electors before tax implementation, with notice published for three consecutive weeks.

Tax revenue must be collected by the Department of Revenue using state sales tax procedures, deposited into a separate special fund, and audited annually by independent certified public accountant.

Sunset provision repeals this authority effective July 1, 2021.