Bill > HB1961

This bill authorizes the City of Verona, Mississippi, to levy a 3% tax on restaurant sales, with specific conditions and procedural requirements. The tax would apply to all restaurants within the city limits selling prepared food and beverages, excluding places like schools, hospitals, and medical clinics. Before implementing the tax, the city must hold a public election where at least 60% of voters must approve the measure. If approved, restaurant owners would be required to add the tax to their sales price and collect it from customers. The revenue generated from this tax can only be used to promote tourism and parks and recreation within the city. The tax will be collected by the Mississippi Department of Revenue using the same methods as state sales tax collection, and the city must maintain separate accounting records for these funds, which must be independently audited annually. The tax has a sunset provision, meaning it will automatically be repealed on July 1, 2029, unless renewed. The bill provides detailed definitions of key terms like "restaurant" and "prepared food" and outlines the specific notification and reporting requirements for implementing and maintaining the tax.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1961.xml