MS SB3013

Authorizes the Town of North Carrollton to levy a tax of up to 2% on gross proceeds of restaurant sales for tourism and parks and recreation purposes.

Defines "restaurants" as establishments selling prepared food and beverages for consumption on or off premises, excluding schools, hospitals, nursing homes, and medical facilities.

Requires governing authorities to adopt a resolution, publish notice for three consecutive weeks, and hold an election where 60% of qualified electors must vote in favor before the tax becomes effective.

Mandates the Department of Revenue collect and distribute tax revenue to the town by the 15th of the following month, with separate accounting and annual independent audits required.

Automatically repeals on July 1, 2022.