MS HB1745

Authorizes the City of Gulfport to levy a tax on gross proceeds from restaurant sales not to exceed 3%, with funds dedicated to tourism, parks, and recreation promotion.

Defines "restaurant" as places where prepared food and beverages are sold for consumption, excluding schools, hospitals, nursing homes, and their affiliated food service facilities.

Requires the governing authorities to adopt a resolution and hold an election where at least 60% of qualified voters must approve the tax before implementation.

Tax collection follows state sales tax procedures through the Department of Revenue, which retains 3% of proceeds for collection costs before remitting funds by the 15th of the following month.

Requires separate accounting and annual independent audits of tax receipts and expenditures, with the act set to expire July 1, 2023.