MS HB4147

Authorizes the City of Leland, Mississippi to levy a 2% tax on gross sales from bars, restaurants (on prepared foods and alcoholic beverages), and hotel/motel room rentals, including Airbnb and similar vacation rentals

Tax proceeds must be dedicated exclusively to promoting tourism, parks, and recreation within the city and cannot be used as general fund revenue

Requires a public referendum with 60% voter approval before the tax can be implemented, preceded by three consecutive weeks of published notice

Tax collection will be administered by the Mississippi Department of Revenue using the same procedures as state sales taxes, with proceeds remitted to the city by the 15th of each month

The act expires on July 1, 2030, and requires annual independent audits of all tax receipts and expenditures