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MS SB3032
Bill
AI Summary
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Extends the repeal date from July 1, 2018 to July 1, 2025 for the City of Pascagoula's authority to levy a tax on prepared food sold at restaurants
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Tax rate cannot exceed 2% of gross proceeds from prepared food sales at restaurants within the city
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Revenue from the tax must be dedicated solely to implementing the Comprehensive Parks and Recreation Master Plan adopted by the city on October 16, 2012
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Tax approval requires a referendum where at least 60% of qualified voters must vote in favor before the city can levy the tax
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Tax proceeds must be kept separate from the city's general fund and audited annually by an independent certified public accountant
Legislative Description
City of Pascagoula; extend the repeal date on tourism tax authorized to be levied on prepared food sold at restaurants.
Last Action
Approved by Governor
3/25/2021