MS HB1610

Authorizes the City of Petal, Mississippi to impose a tax up to 2% on gross sales of hotels, motels, bars, and restaurants for tourism, parks, and recreation promotion.

Tax applies to: bars (all sales), restaurants (prepared food and beverages sold on premises), and hotels/motels (overnight room rentals excluding food, telephone, and laundry charges).

Requires a referendum with at least 60% voter approval before tax can be imposed, with notice published in local newspapers three weeks before the election.

Tax revenue, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to tourism and parks/recreation purposes and kept in a separate fund from general revenues.

Act expires and is automatically repealed on July 1, 2030.