MS SB3219

Authorizes the Town of Vaiden to levy a 2% tax on gross proceeds from restaurant food and beverage sales for tourism and parks and recreation purposes.

Authorizes the Town of Vaiden to levy a 2% tax on gross proceeds from hotel and motel room rentals (excluding food, beverages, telephone, and laundry charges) for tourism and parks and recreation purposes.

Requires any tax levy to be approved by a 60% majority vote in a town election, with notice published three consecutive weeks before voting.

Requires tax revenue to be collected by the Department of Revenue using state sales tax procedures and placed in a separate special fund dedicated solely to tourism and parks and recreation promotion.

Sunsets on July 1, 2028, and replaces a previous law that expired July 1, 2022.