MS HB1667

Authorizes the City of Florence, Mississippi to levy a tax up to 3% on gross hotel and motel room rental proceeds and up to 2% on gross restaurant sales proceeds.

Revenue from these taxes must be dedicated solely to funding the city's parks and recreation department and cannot be considered general fund revenue.

Requires the city to hold a referendum where at least 60% of qualified voters must approve the tax before it can be implemented.

Tax collection shall be administered by the Department of Revenue using state sales tax procedures, with the Department retaining 3% of proceeds to cover collection costs.

The restaurant tax cannot take effect until a prior restaurant tax under Chapter 901, Local and Private Laws of 2020 is repealed, and this entire act expires on July 1, 2027.