City of Moss Point; extend date of repeal on city's restaurant tax.

HB 4013 extends the expiration date of a 2% sales tax on prepared food sold by restaurants in Moss Point, Mississippi, from July 1, 2026, to July 1, 2030. This tax, authorized to fund tourism and parks/recreation projects, requires city officials to hold a referendum where residents must approve it by a 60% vote before implementation. The bill maintains existing rules, including separate accounting for tax revenue and annual audits of funds dedicated solely to tourism and parks. It directly affects Moss Point restaurants and residents who pay the tax, with no changes to the tax rate or collection process.