MS HB1581

Extends the repeal date of Chapter 901, Local and Private Laws of 2019 from July 1, 2023 to July 1, 2033 for Columbus, Mississippi's tax on retail sales of beer, alcoholic beverages, and prepared food sold by restaurants.

Authorizes Columbus governing authority to impose a 2% tax on gross receipts from restaurants' prepared food, beer, and alcoholic beverage sales, and on other businesses' beer and alcoholic beverage sales.

Distributes tax proceeds as follows: $400,000 to the City of Columbus for parks, recreation, and tourism; $300,000 to Lowndes County for parks and recreation; $250,000 to Golden Triangle Development LINK for community and economic development; and remaining balance to the Columbus Lowndes Convention and Visitor's Bureau.

Requires the city to adopt a resolution establishing the tax and publish notice for at least three weeks; if 20% or 2,000 qualified electors (whichever is less) petition against it, the tax requires voter approval.

Tax collected by Department of Revenue following state sales tax procedures, with 3% retained for administrative costs and remaining proceeds paid to the city by the 15th of the following month.