City of Pascagoula; extend tourism tax levied on prepared food sold at restaurants.

Pascagoula extends restaurant tax authority for parks

The law extends Pascagoula’s authority to tax restaurant prepared-food sales at up to 2% through July 1, 2029. This tax is added to other taxes and collected from customers when they pay. It covers food prepared on-site for dine-in or takeout, including sales at grocery stores, convenience stores, and hotel restaurants. Food facilities operated by schools, hospitals, convalescent homes, and nursing homes are excluded. The city must set the proposed rate and start date, and at least 60% of voters voting must approve it. Referendum notices must run for three consecutive weeks, starting at least 21 days before voting and ending within seven days before voting. Public money cannot promote the vote, and city employees cannot promote it during business hours. The tax can start on the first day of the second month after the vote, with 15 days’ written notice to the state revenue department. The department collects and enforces the tax under state sales-tax rules and sends revenue to the city, less authorized deductions. Payments to the city are due by the 15th of the month in which revenue was collected. Money must fund only the city’s Comprehensive Parks and Recreation Master Plan, adopted October 16, 2012—not general city spending. The city must keep separate accounts and obtain annual independent audits by a certified public accountant, paid from these funds.