MS HB181

Removes the requirement that municipalities establish a commission to create a master plan for road, street, water, sewer, and drainage projects before spending special sales tax revenue.

Allows municipal governing authorities to expend special sales tax revenue directly for road, street, water, sewer, and drainage projects without needing commission approval or master plan compliance.

Extends the repeal date of Section 27-65-241 from July 1, 2032 to July 1, 2034, or to July 1, 2016 if the tax is not adopted by that date.

Applies to municipalities with populations of 150,000 or more according to the most recent federal decennial census that have levied a special sales tax of up to 1% on certain business activities.