MS HB1961

Authorizes the City of Verona, Mississippi to levy a tax of up to 3% on gross proceeds of restaurant sales for tourism and parks and recreation funding.

Requires the governing authorities to adopt a resolution and hold a public election, with the tax approved only if 60% of qualified electors voting support it.

Mandates publication of election notice in a newspaper for at least three consecutive weeks, with first notice at least 21 days before the election and final notice no more than 7 days before.

Requires the Department of Revenue to collect and remit tax revenue to the city by the 15th of each month, with separate accounting and annual independent audits of all receipts and expenditures.

Sunsets on July 1, 2029, and exempts schools, hospitals, nursing homes, and medical facilities from the tax.