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

SB 3274 would extend the expiration date of Pascagoula, Mississippi’s 2% tax on prepared food sold at restaurants from July 1, 2025, to July 1, 2029. The tax, which must be approved by city referendum, would fund the city’s existing Comprehensive Parks and Recreation Master Plan. It directly affects restaurants in Pascagoula (excluding schools, hospitals, and similar facilities) by requiring them to collect and remit the tax to the state, with revenue dedicated solely to park and recreation projects. The bill died in committee on April 3, 2025, and was never enacted.