MS SB2995

Authorizes Columbus, Mississippi governing authorities to levy a tax on restaurants at a rate not exceeding 1% of gross sales proceeds.

Tax revenue must be used exclusively for infrastructure improvements (roads, curbs, gutters, sidewalks) and operation/maintenance of the Senator Terry Brown Amphitheater.

Tax requires voter approval through a city election with at least 60% of qualified electors voting in favor before implementation.

Collected through the Department of Revenue using the same procedures as state sales taxes, with revenue paid to the city monthly and tracked separately from general funds.

Tax automatically expires July 1, 2029.