MS HB1674

Authorizes the Town of Raleigh, Mississippi to levy a tax of up to 2% on gross sales of restaurants where prepared food and beverages are sold

Requires approval by 60% of qualified electors voting in a referendum before the tax can be imposed, with public notice published for at least 3 consecutive weeks prior to the election

Tax revenue must be deposited in a special fund separate from general funds and used exclusively to promote tourism and parks and recreation within the town

Tax collection administered by the Mississippi Department of Revenue using the same procedures as state sales taxes, with proceeds remitted to the town by the 15th of each month

Act repeals automatically on July 1, 2026