MS SB2149

Authorizes Mississippi municipalities to impose a special sales tax of up to 1% on gross proceeds of sales or business income from activities taxed at 7% or more under state sales tax law.

Tax requires approval by at least 3/5 of voters in a municipal election with notice published for at least three consecutive weeks before voting.

Revenue may only be used for road and street repair, water/sewer/drainage projects, and public safety, with initial construction limited to 4 years and no funding for future maintenance.

Exempts restaurants, hotels/motels, food sales, cable services, and sales already exempt under state sales tax law from the special tax.

Requires municipalities to submit an expenditure plan to the Mississippi Development Authority for approval before spending tax revenue, with annual independent audits and sunset date of July 1, 2034.