Town of Vaiden; authorize tax on restaurants for tourism and parks and recreation.

This bill authorizes the Town of Vaiden, Mississippi, to impose a 2% tax on restaurant sales to fund tourism and parks and recreation projects. The tax would apply only to businesses selling prepared food and beverages within the town, excluding facilities like schools and hospitals. Before the tax can be implemented, it must be approved by at least 60% of voters in a special election, with public notice published for three weeks prior to the vote. If approved, the town must collect the tax through the state Department of Revenue, keep the funds in a separate special account, and submit annual audits to ensure the money is used solely for its designated purposes. The bill also sets a sunset date of July 1, 2030, after which the tax authority would expire unless renewed.