MS HB168

Amends Section 27-65-241 to remove the requirement that municipalities appoint a commission to establish a master plan for infrastructure projects funded by special sales tax revenue.

Applies to municipalities with a population of 150,000 or more according to the most recent federal decennial census.

Special sales tax revenue may be expended for road and street repair, reconstruction, and resurfacing projects, and water, sewer, and drainage projects without compliance to a master plan.

Requires revenue to be placed in a special municipal fund separate from the general fund and audited annually by an independent certified public accountant.

Section repeals July 1, 2032, or July 1, 2014 if the tax is not adopted by election prior to that date.