MS SB2930

Amends Mississippi Code Section 27-65-22 to add a new exemption from the 7% amusement admissions tax for events held on municipally-owned or controlled property.

Exempts admissions charged at events, activities, or entertainments that are open to the public, held on parks, lands, or buildings controlled by a municipality or its agencies, and created and sponsored by the municipality or its agency.

Requires that proceeds from exempt events do not inure to the benefit of any individual or individuals.

Takes effect July 1, 2017.