MS SB3274

Extends the repeal date of a tax on gross proceeds from prepared food sales at restaurants in Pascagoula from July 1, 2025, to July 1, 2029

Authorizes Pascagoula's governing authorities to levy a tax not exceeding 2% on gross proceeds from prepared food sales by restaurants in the city

Requires a referendum with at least 60% voter approval before the tax can be imposed, with notice published for three consecutive weeks before the election

Dedicates all tax revenue solely to implementing the Comprehensive Parks and Recreation Master Plan adopted by the city on October 16, 2012

Requires separate accounting and annual independent audits of the tax revenues, with collection and administration handled by the Mississippi Department of Revenue