MS HB1747

Authorizes the City of Clinton, Mississippi to levy a tax of up to 2% on gross sales from restaurants selling prepared food and beverages

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

Requires voter approval through an election where at least 60% of qualified electors voting must approve the tax before it can be implemented

Excludes from the definition of "restaurant" schools, hospitals, nursing homes, and medical clinic food facilities serving students, patients, visitors, or families

Tax collection administered by the Mississippi Department of Revenue using the same procedures as state sales taxes, with annual independent audits required

Act automatically repeals on July 1, 2026