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MS HB1794

Bill

Official Source

Status

Passed

4/3/2023

Primary Sponsor

Thomas Reynolds

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Extends the repeal date of Charleston, Mississippi's restaurant gross proceeds tax from July 1, 2023, to July 1, 2027.
  • Authorizes the city's governing authorities to levy a tax of up to 2% on gross proceeds of restaurant sales for tourism promotion and parks and recreation.
  • Requires voter approval through election with 60% affirmative vote before the tax can be imposed.
  • Mandates tax collection through the Department of Revenue using state sales tax procedures, with revenue paid to the city monthly and kept in a separate special fund.
  • Requires annual independent audits of tax revenue receipts and expenditures, with audit costs paid from the tax proceeds.

Legislative Description

City of Charleston; extend date of repeal on restaurant tourism tax.

Last Action

Approved by Governor

4/3/2023

Committee Referrals

Local and Private3/22/2023
Local and Private Legislation3/9/2023

Full Bill Text

No bill text available