MS SB2948

Authorizes the City of Booneville to levy an additional sales tax of up to 2% on hotel and motel room rentals and restaurant gross proceeds, with revenue dedicated to promoting tourism, parks, and recreation.

Requires a referendum on June 6, 2017, with at least 60% voter approval needed for the tax to be implemented; notice must be published for three consecutive weeks before the election.

Tax collection follows state sales tax procedures through the Department of Revenue, which retains 3% of proceeds to cover administrative costs and remits remaining funds monthly to the city.

Prohibits use of tax revenue for general fund expenses, private property, legal fees, or salaries; requires separate accounting and annual audits by an independent certified public accountant.

Tax authorization expires and is repealed July 1, 2021.