MS SB2990

Authorizes the City of Columbus, Mississippi to levy a tax up to 1% on gross proceeds of sales from restaurants with annual sales exceeding $100,000.

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

Requires the city to adopt a resolution and hold a public election where 60% of qualified electors must vote in favor before the tax can be implemented.

Mandates that tax collection follow state sales tax procedures through the Department of Revenue, with revenue paid to the city monthly and audited annually by an independent certified public accountant.

Sunsets on July 1, 2023, unless extended by subsequent legislative action.