MS HB1209

Extends the repeal date of Chapter 942, Local and Private Laws of 2019, from July 1, 2023, to July 1, 2027, allowing Waynesboro, Mississippi, to continue imposing special taxes on bars, restaurants, and lodging establishments.

Authorizes the city to levy up to 1% tax on gross proceeds from bars, up to 1% on restaurant sales (food and alcoholic beverages), and up to 1% on hotel, motel, and bed-and-breakfast room rentals.

Dedicates tax revenues exclusively to promoting tourism and improving parks and recreation within the city, with 3% retained by the Department of Revenue for collection costs.

Requires city governing authorities to adopt a resolution and hold a referendum where at least 60% of qualified voters must approve before the tax can be imposed.

Mandates separate accounting and annual independent audit of tax revenues and expenditures, distinct from the city's general fund.