MS SB3027

Extends the repeal date of a prepared foods tax in Pascagoula from July 1, 2018 to July 1, 2022.

Authorizes Pascagoula's governing authorities to levy a tax not exceeding 2% on gross proceeds from prepared food sales by restaurants in the city.

Requires a referendum with at least 60% voter approval before the tax can be implemented, with notice published for three consecutive weeks.

Dedicates all tax revenue solely to implementing the Comprehensive Parks and Recreation Master Plan adopted October 16, 2012.

Requires separate accounting and annual independent audits of tax revenue and expenditures, with collection handled by the Mississippi Department of Revenue using state sales tax procedures.