MS HB1686

Exempts admissions charged at events, activities, or entertainments held on property owned, leased, or controlled by a municipality or its agencies from the 7% amusement tax.

Exemption applies only when events are created and sponsored by the municipality or its agency and open to the public.

Exemption requires that proceeds do not inure to the benefit of any individual or individuals.

Effective July 1, 2017, with a sunset date of June 30, 2017 (creates a technical conflict in the effective date language).