MS HB1997

Amends the definition of "restaurant" under Vicksburg's hotel and restaurant sales tax to exempt local nonprofit veteran organizations, including VFW posts, American Legion posts, Tyner-Ford American Legion Post #3, and Army Navy Clubs from the tax.

Extends the repeal date of the special sales tax provisions from July 1, 2018 to July 1, 2029, allowing continued collection of up to 2% tax on hotel room rentals and restaurant sales in Vicksburg.

Maintains existing provisions for tax collection and administration through the Department of Revenue, with 3% retained for collection costs and remaining proceeds dedicated to recreation and tourism venue development.

Continues authorization for the city to issue general obligation bonds backed by the special sales tax revenue for acquiring property and constructing recreation and tourism facilities.