MS SB3068

Extends the repeal date for the restaurant/prepared food and alcoholic beverage sales tax in Columbus and Lowndes County from July 1, 2018 to July 1, 2022.

Removes the annual sales requirement ($325,000) from the definition of "restaurant" to broaden the tax base.

Revises the Columbus-Lowndes Convention and Visitors Bureau membership from a specific designation structure to 9 at-large members: 4 appointed by City Council, 4 by County Board of Supervisors, and 1 jointly by the Mayor and Board President.

Requires the Convention and Visitors Bureau to annually contribute $250,000 to the Golden Triangle Development Link (replacing a discretionary contribution of up to 15% of tax proceeds).

Updates references from the State Tax Commission to the Department of Revenue for tax collection and administration.