MS SB2185

Authorizes the Town of Carrollton, Mississippi governing authorities to levy a tax up to 2% on gross proceeds of restaurant sales for tourism and parks and recreation purposes.

Requires adoption of a resolution declaring intent to levy the tax, followed by a public election with notice published for at least three consecutive weeks, with the tax approved only if 60% of qualified electors voting in the election vote in favor.

Defines "restaurant" to include all places where prepared food and beverages are sold for consumption, but excludes schools, hospitals, nursing homes, and medical facilities operating food service for students and patients.

Requires the tax to be collected by the Department of Revenue using the same procedures as state sales taxes, with revenue paid to the town by the 15th of the following month and placed in a special fund separate from general revenues.

Sunsets and repeals the authority to impose this tax on July 1, 2023.