MS SB3143

Authorizes the City of Lucedale, Mississippi to impose a tax of up to 1% on gross proceeds from sales of prepared food and beverages at restaurants to fund parks and recreation capital improvements

Requires a public referendum with at least 60% voter approval before the tax can be levied, with mandatory newspaper notice published for three consecutive weeks prior to the election

Excludes schools, hospitals, medical clinics, nursing homes, and restaurants with annual gross revenue under $25,000 from the tax

Tax proceeds collected by the Mississippi Department of Revenue, which retains 3% for collection costs, with remainder paid to the city by the 15th of each month

Act expires July 1, 2027, and requires separate accounting of funds with annual independent audits