MS HB1529

Removes the requirement that municipalities establishing a special sales tax commission adopt and comply with a master plan for road, street, water, sewer, and drainage projects.

Allows governing authorities of municipalities with 150,000+ population to expend special sales tax revenue at their discretion for road and street repair, reconstruction, resurfacing, and water, sewer, and drainage projects.

Eliminates the ten-member commission structure that was previously required to establish and monitor compliance with infrastructure project master plans.

Maintains existing provisions requiring voter approval (3/5 majority) before imposing the special sales tax, which is capped at 1% of gross proceeds of sales or gross income.

The section continues to expire July 1, 2032, or July 1, 2014 if the tax is not adopted by election prior to that date.