MS HB1683

Authorizes the City of Bay St. Louis to impose a tax not exceeding 2% on gross sales of bars and restaurants for promoting tourism, parks, and recreation.

Tax applies to bars (all alcoholic beverage sales) and restaurants (beer, alcoholic beverages, and prepared food sold for on-premises consumption).

Requires a referendum with approval by at least 60% of qualified city electors voting before tax can be imposed; notice must be published for 3 consecutive weeks.

Department of Revenue retains 3% of collected tax to cover administration costs, with remaining proceeds dedicated solely to specified purposes and separately accounted for through annual independent audits.

Tax authorization expires July 1, 2023.