MS SB2152

Authorizes the City of Byram governing authorities to levy a tax of up to 2% on gross proceeds from restaurant sales (prepared food and beverages, including alcohol) to fund parks and recreation facilities.

Requires a referendum with at least 60% voter approval before the tax can be implemented, with notice published weekly for three consecutive weeks before the election.

Tax proceeds, minus 3% retained by the Department of Revenue for collection costs, must be dedicated solely to parks and recreation purposes and accounted for separately from general funds with annual independent audits.

Allows the city to issue bonds backed by the tax revenue for parks and recreation projects, with bonds exempt from state taxation and not subject to city debt limitations.

Automatically repeals on July 1, 2033.