MS HB1717

Extends the repeal date of the Town of Mize's restaurant tax authorization from July 1, 2025, to July 1, 2029.

Authorizes the town to levy a tax of up to 2% on gross proceeds of sales from restaurants located within town limits to fund tourism and parks and recreation.

Requires a public election with approval by 60% of qualified voters before the tax can be imposed, with notice published for at least three consecutive weeks.

Mandates the tax be collected by the Department of Revenue using state sales tax procedures, with revenue placed in a separate special fund and audited annually by an independent certified public accountant.

Excludes certain facilities from the restaurant tax definition, including schools, hospitals, nursing homes, and medical clinics that operate food services for their own students, patients, or visitors.