MS HB1521

Extends the repeal date of Chapter 946, Local and Private Laws of 2011 from July 1, 2024 to July 1, 2028, allowing the City of Brandon to continue imposing a 2% tax on prepared food and beverage sales at restaurants and bars.

Authorizes Brandon's governing authority to levy the tax only after adopting a resolution and obtaining approval from at least 60% of qualified electors voting in a referendum.

Requires tax revenue to be collected by the Department of Revenue and deposited into a special fund dedicated solely to promoting tourism, parks, and recreation.

Mandates separate accounting and annual independent audits of tax revenues and expenditures, with audit costs paid from collected tax funds.

Allows the city to discontinue the tax at any time by adopting a resolution, with notice provided to the Department of Revenue at least 7 days before the effective date.