MS SB3058

Extends the repeal date of Chapter 917, Local and Private Laws of 2021, from July 1, 2025, to July 1, 2029, allowing Petal, Mississippi to continue collecting tourism and recreation taxes.

Authorizes Petal to levy up to 3% tax on gross proceeds from bars, restaurants, and hotel/motel overnight room rentals for promoting tourism and improving parks and recreation.

Requires a referendum with at least 60% voter approval before the city may impose the tax, with notice published for 3 consecutive weeks in local newspapers.

Dedicates tax revenue solely to tourism, parks, and recreation purposes, with the Department of Revenue retaining 3% of proceeds to cover collection costs.

Mandates separate accounting and annual independent audit of tax revenues, with audit expenses paid from the collected funds.