MS HB1664

Authorizes the City of Moss Point to levy an additional sales tax of up to 2% on gross proceeds from prepared food sales by restaurants in the city.

Revenue from the tax must be dedicated to promoting tourism, parks, and recreation in the city and kept separate from general fund accounting.

Requires a referendum where at least 60% of qualified city electors must vote in favor before the tax can be imposed, with notice published for three consecutive weeks before the vote.

Tax collection follows the same procedures as state sales taxes through the Mississippi Department of Revenue, with revenue paid to the city by the 15th of each month.

Annual independent audits of tax receipts and expenditures are required, with audit expenses paid from the collected revenue; the authorization expires July 1, 2022.