MS SB3209

Authorizes the City of Hernando, Mississippi to levy an additional sales tax of up to 1% on gross proceeds from restaurant sales to fund capital improvements for parks and recreation.

Requires an election to be held on the first Tuesday after the first Monday in November 2022, with at least 60% voter approval needed for the tax to be imposed.

Defines "restaurant" broadly to include food trucks, lunch stands, cafes, convenience stores, grocery stores, and similar businesses selling prepared food, but excludes schools, hospitals, and medical facilities.

Requires the tax to be reauthorized by voters at each subsequent municipal general election with at least 60% approval, or the tax authority expires at the end of that month.

Establishes that tax revenue must be collected by the Department of Revenue, retained separately from general funds, audited annually by an independent certified public accountant, and expended only for parks and recreation capital improvements.