MS HB1726

Authorizes the City of Columbia, Mississippi to levy a sales tax of up to 2% on hotel and motel room rentals and up to 2% on restaurant gross sales proceeds to fund parks, recreation, and economic development.

Requires the city's governing authorities to adopt a resolution and hold a public election before implementing the tax, with ballots requiring a 60% approval vote from qualified electors.

Election notice must be published once weekly for at least 3 consecutive weeks, with first publication at least 21 days before the election and last publication no more than 7 days before.

Tax revenue, less 3% retained by the Department of Revenue for collection costs, must be separately accounted for and dedicated solely to parks, recreation, and economic development purposes, with annual independent audits required.

Repeals automatically on July 1, 2023.