MS HB1465

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

Requires an election where at least 60% of qualified town electors voting must approve the tax before it can be imposed.

Mandates publication of election notice once weekly for at least 3 consecutive weeks, with first notice at least 21 days before election and last notice within 7 days of election.

Requires tax revenue to be collected by the Department of Revenue using state sales tax procedures and placed in a separate special fund with annual independent audits; funds may only be used for authorized purposes.

Automatically repeals on July 1, 2025.