Bill > HB1717

This bill extends the authorization for the Town of Mize, Mississippi, to levy a special restaurant tax from July 1, 2025, to July 1, 2029. The bill allows the town's governing authorities to impose a tax of up to 2% on the gross proceeds from restaurant sales, with the revenue specifically designated to promote tourism and parks and recreation. Before implementation, the town must hold a public election where 60% of qualified voters must approve the tax. If approved, restaurants must collect the tax and remit it to the Mississippi Department of Revenue, similar to how state sales taxes are handled. The tax proceeds must be kept in a separate special fund and can only be used for the specified purposes. The bill requires detailed accounting and an annual independent audit of the tax revenues. The tax is optional and must be approved through a formal resolution and election process, ensuring transparency and community input. The bill maintains the existing definitions of key terms like "restaurant" and specifies the procedural requirements for levying and collecting the tax.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1717.xml