MS HB1629

Extends the repeal date of a 2% tax on prepared food and beverage sales at Brandon, Mississippi restaurants and bars from July 1, 2020, to July 1, 2024.

Tax revenue must be used exclusively to promote tourism, parks, and recreation and placed in a special fund separate from the city's general fund.

Tax requires prior voter approval through referendum with at least 60% of qualified electors voting in favor before implementation.

Tax collection follows state sales tax procedures through the Department of Revenue, with funds paid to the city monthly minus any administrative retention fees.

Annual independent audits of tax receipts and expenditures are required, with audit expenses paid from the tax revenue collected.