Town of Mize; extend date of repeal on restaurant tax.

Mize restaurant tax authority lasts until 2029

Effective on passage, the law extends Mize, Mississippi's restaurant tax authority from July 1, 2025, to July 1, 2029. It does not itself impose a tax. The town can charge up to 2% on restaurant food and beverage sales, in addition to other taxes. Certain facilities serving schools, hospitals, nursing homes, and similar institutions are excluded. Restaurants must add the tax to customer prices and collect it when customers pay, as far as practical. Before imposing the tax, town leaders must set its rate and start date by resolution and call an election. At least 60% of qualified voters casting ballots must approve it. Election notices must run in a newspaper for three consecutive weeks, starting at least 21 days before the election. The final notice must run no more than seven days before the election. Ballots must offer 'FOR THE TAX' and 'AGAINST THE TAX.' The town must send the state revenue department a certified resolution at least 30 days before the tax starts. The department collects and enforces the tax like state sales taxes. After authorized state deductions, it sends the balance to Mize by the 15th of the month after collection. Revenue must stay separate from general funds and pay only for tourism, parks, and recreation. An independent certified public accountant must audit the funds annually, with audit costs paid from tax revenue.