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MS HB1343
Bill
Status
Failed
3/2/2010
Primary Sponsor
James Evans
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AI Summary
- Repeals the requirement that Mississippi municipalities with populations of 150,000 or more that levy a special local sales tax of up to 1% must appoint a nine-member expenditure oversight commission to approve all spending of the tax revenue
- The oversight commission being eliminated consisted of 9 voting members and 1 nonvoting member appointed by the mayor, Governor, Lieutenant Governor, and Speaker of the House, and no tax revenue could be spent without its prior approval
- The special local sales tax applies to activities taxed at 7% or more under Mississippi Sales Tax Law, with exemptions for restaurant food and beverage sales, hotel/motel lodging, certain food for human consumption, and cable TV/internet services
- Tax revenue must be allocated with 30% going to police/fire protection and emergency infrastructure projects, and the remaining 70% designated for road and street repair, reconstruction, and resurfacing based on traffic patterns and need
- The underlying special sales tax authorization under Section 27-65-241 is set to expire on July 1, 2014, and the bill takes effect immediately upon passage
Legislative Description
Sales tax, local; repeal requirement that certain municipalities levying tax have expenditure oversight commission.
Last Action
Died In Committee
3/2/2010
Full Bill Text
No bill text available