MS SB3150

Authorizes the City of Kosciusko to levy an additional sales tax of up to 1% on gross proceeds from restaurant sales, including food trucks, cafes, and convenience stores.

Revenue from the tax shall be used to promote tourism, parks, and recreation, including refurbishment of the junior high school auditorium for a performing arts center and museum component.

Requires an election on the first Tuesday after the first Monday in November 2023, with at least 60% voter approval needed to impose the tax.

Tax must be reauthorized by voters at each subsequent municipal general election with 60% approval required to continue.

Department of Revenue retains 3% of collected proceeds to cover collection costs, with remaining revenue placed in a separate special fund and audited annually by an independent certified public accountant.