MS HB325

Authorizes the City of Columbus to impose a 2% tax on gross receipts from retail sales of prepared food, beer, and alcoholic beverages by restaurants and other businesses within city limits.

Distributes tax proceeds as follows: $400,000 to the city for parks and recreation; $300,000 to Lowndes County for parks and recreation; $250,000 to Golden Triangle Development LINK for economic development; and remaining balance to the Columbus-Lowndes Convention and Visitor's Bureau.

Requires the city council to adopt a resolution and publish notice for three consecutive weeks before implementing the tax, with a 20-day petition period allowing qualified electors to block the tax unless approved by voter referendum.

Amends Chapter 953 of Local and Private Laws of 2011 to restructure the Convention and Visitor's Bureau from unspecified composition to nine directors appointed by the city council, county board of supervisors, and joint appointment by the mayor and board president.

Sunsets the tax provisions on July 1, 2023, with the Department of Revenue retaining 3% of collected proceeds to cover administrative costs.