MS SB2854

Authorizes the City of Charleston, Mississippi governing authorities to levy a tax of up to 2% on gross proceeds of sales from restaurants operating within the city.

Tax revenue must be used exclusively for promoting tourism and parks and recreation, placed in a separate special fund apart from the city's general fund.

Requires the governing authorities to adopt a resolution, publish notice for at least three consecutive weeks, and hold an election where at least 60% of qualified electors must vote in favor before the tax can be imposed.

Requires the Department of Revenue to collect and distribute the tax using the same procedures as state sales taxes, with revenue paid to the city by the 15th of the following month after collection.

Expires July 1, 2023, and requires annual independent audits of tax revenue receipts and expenditures.