MS HB1657

Authorizes the City of Morton, Mississippi to impose a special sales tax of up to 1% on gross sales proceeds from activities taxed at the state's 7% rate

Requires approval by at least 70% of voters in a local election before the tax can be implemented, with notice published for three consecutive weeks prior to the vote

Revenue must be deposited in a separate fund and used exclusively for repair, rehabilitation, and reconstruction of roadways within city limits

Mississippi Department of Revenue will collect the tax, retaining 3% to cover collection costs, with remaining proceeds paid monthly to the city

The special sales tax authorization expires and stands repealed on July 1, 2017