MS HB1755

Extends the repeal date from July 1, 2022, to July 1, 2026, for the City of Moss Point's authority to levy an additional sales tax of up to 2% on prepared food sold by restaurants

Tax revenue must be dedicated exclusively to promoting tourism and parks and recreation in Moss Point, not deposited into the general fund

Restaurants include hotel dining rooms, cafeterias, cafes, lunch stands, and convenience stores selling prepared food, but excludes schools, hospitals, and nursing homes

Implementation requires a referendum where at least 60% of voting qualified electors must approve the tax before it can be levied

Mississippi Department of Revenue collects the tax using the same procedures as state sales taxes and remits proceeds to the city by the 15th of each month