MS HB1682

Authorizes the City of Columbus, Mississippi to levy a tax of up to 1% on the gross proceeds of sales at restaurants with annual sales exceeding $100,000.

Tax revenue must be used exclusively for operation and maintenance of the Senator Terry Brown Amphitheater and placed in a special fund separate from the city's general fund.

Requires a referendum election where at least 60% of qualified city electors must vote in favor before the tax can be imposed; the city must publish election notice for at least three consecutive weeks prior to voting.

The Department of Revenue will collect the tax using the same procedures as state sales taxes and remit funds to the city by the 15th of each month; annual independent audits of tax revenues are required.

The tax authorization expires and is repealed effective July 1, 2029.