MS SB2839

Allows municipalities with populations of 150,000 or more to impose a special sales tax of up to 1% on gross proceeds of sales or gross income, subject to voter approval by three-fifths majority.

Requires revenue from the tax to be used for road and street repair, reconstruction, and resurfacing projects based on traffic patterns, need and usage, and for water, sewer, and drainage projects.

Limits municipalities to holding no more than two elections to approve the tax and reduces the Department of Revenue's retention fee from 3% to 1% of collected proceeds.

Establishes a ten-member commission to develop a master plan for road and water/sewer/drainage projects, with expenditures by municipal authorities requiring compliance with the plan and subject to committee monitoring.

Extends the section's repeal date to July 1, 2032, unless the tax fails adoption by election before July 1, 2014, in which case the section repeals July 1, 2014.