MS HB1102

Removes the December 31, 2012 deadline for counties to apply for certificates of public convenience and necessity under the Growth and Prosperity Act, allowing counties with unemployment rates at least 200% of the state rate to apply indefinitely.

Extends the tax exemption cut-off date from December 31, 2022 to December 31, 2029 for approved business enterprises in designated growth and prosperity counties, including state and local tax exemptions for up to 10 years.

Allows tax exemption duration to be extended up to 2 additional years until December 31, 2029 for businesses in disaster areas unable to utilize state tax exemptions due to the disaster.

Ratifies and confirms all applications for certificates and actions taken by the Mississippi Development Authority regarding Growth and Prosperity Act applications submitted between December 31, 2012 and the effective date of this act.

Changes references from "State Tax Commission" to "Department of Revenue" for implementing and administering the tax exemptions.