MS HB486

Amends Section 27-65-75 of the Mississippi Code to prohibit municipalities from receiving sales tax revenue collected from tobacco sales if the municipality prohibits or restricts smoking or other tobacco use within its borders.

The restriction does not apply to municipalities that only prohibit tobacco use by persons under 18 years of age.

Affected municipalities would lose their entitlement to 18% to 18.5% of sales tax revenue normally allocated to them from tobacco product sales.

Effective July 1, 2010.