MS HB1441

Authorizes the Town of Oakland, Mississippi to levy a tax of up to 2% on gross sales of prepared food and drinks at restaurants and convenience stores to fund tourism, parks, and recreation

Requires voter approval with at least 60% of qualified electors voting in favor before the tax can be implemented

Excludes schools, hospitals, medical clinics, nursing homes, and convalescent facilities from the tax

Revenue must be collected by the Mississippi Department of Revenue, which retains 3% for administrative costs before remitting funds to the town by the 15th of each month

Tax proceeds must be kept separate from general fund revenues and dedicated solely to tourism, parks, and recreation purposes, with mandatory annual independent audits

Act expires on July 1, 2026