MS HB1693

Authorizes Mississippi counties and municipalities to impose a special sales tax of up to 1% on goods and services already taxed at 7% or more under state law, with voter approval of at least 3/5 majority at a regular or general election

Exempts from the special sales tax: restaurant food and beverages, hotel/motel room rentals, food for human consumption, and cable/internet services

Revenue must be used exclusively for road and street repair/reconstruction projects and water, sewer, and drainage projects, with initial construction limited to 4 years and no funds allowed for future maintenance

Requires counties and municipalities to submit expenditure plans to the Mississippi Development Authority for approval before spending any collected revenue

Allows counties and municipalities to incur debt backed by special sales tax revenue without counting toward existing debt limits, and requires annual independent audits of tax receipts and expenditures