MS SB2004

Authorizes the Town of Duck Hill governing authorities to levy a tax of up to 2% on gross proceeds of restaurant sales and prepared food sales at convenience stores.

Revenue from the tax shall be dedicated solely to promoting tourism, parks, and recreation within the town.

Tax requires approval by voter election with at least 60% of qualified electors voting in favor; notice must be published for 3 consecutive weeks with first publication at least 21 days before election.

Department of Revenue shall collect the tax and retain 3% of proceeds to cover collection costs, with remaining funds paid to town by the 15th of the following month.

Tax revenue must be accounted for separately from general funds and audited annually by an independent certified public accountant; the act repeals July 1, 2027.