Moss Point restaurant tax requires voter approval

Moss Point's city leaders may collect an added tax on prepared food sold by restaurants in the city. The tax applies to restaurants in Moss Point selling prepared food, whether people eat it there or elsewhere. Schools, hospitals, clinics, care homes, and restaurant-like facilities connected to them are excluded. The tax may be no more than 2% of restaurants' gross proceeds from prepared food. At least 60% of qualified electors who vote in a city referendum must approve the tax before collection may begin. The money must be used only for tourism and parks and recreation, and the city must account for it separately from general funds. After voter approval, collection may begin on the first day of the second month after the referendum. The act's repeal clause says it is repealed from and after July 1, 2030.