MS SB3158

Extends the repeal date of the City of Winona's authority to impose a tax on restaurant gross proceeds from July 1, 2024, to July 1, 2028.

Maintains the existing 2% maximum tax rate on gross proceeds of restaurant sales, with revenue dedicated to tourism and parks and recreation.

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

Mandates that tax revenue be collected by the Department of Revenue using state sales tax procedures and placed in a special fund separate from the city's general fund.

Requires annual independent audit of tax receipts and expenditures, with proceeds expended only for tourism promotion and parks and recreation purposes.