MS HB1364

Authorizes the City of Charleston to levy a tax of up to 2% on gross proceeds from restaurant sales and prepared food sales at convenience stores, subject to voter approval.

Tax revenue, after 3% retained by Department of Revenue for collection costs, must be dedicated solely to promoting tourism, parks, and recreation within the city.

Requires a city resolution and election before implementation, with at least 21 days' notice published in local newspapers and 60% voter approval needed to impose the tax.

Department of Revenue collects and remits tax proceeds by the 15th of each month following collection, with separate accounting and annual independent audits required.

Sunsets the authorization on July 1, 2023, excluding schools, hospitals, nursing homes, and similar institutional food service operations from the tax.