Bill > SB3274

This bill extends the authorization for the City of Pascagoula, Mississippi, to levy a tourism tax on prepared food sold at restaurants until July 1, 2029. The bill allows the city's governing authorities to impose a tax of up to 2% on the gross proceeds from restaurant food sales, with the revenue specifically dedicated to implementing a Comprehensive Parks and Recreation Master Plan adopted in 2012. Before implementing the tax, the city must hold a referendum where at least 60% of qualified voters must approve the measure. The tax would be collected by the Mississippi Department of Revenue using the same procedures as state sales tax collection, and restaurants would be required to add the tax to their sales price. The bill mandates that the tax revenue be accounted for separately from the city's general fund, with an annual independent audit to ensure proper use of the funds. Key definitions in the bill include classifying "prepared food" as food prepared on restaurant premises and "restaurant" as any establishment selling prepared food for consumption, with some specific exclusions like school and hospital cafeterias.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB3274.xml