MS SB3013

Authorizes the City of McComb, Mississippi to impose a special sales tax of up to 1% on gross proceeds of sales and business income taxed at 7% under state sales tax law.

Requires approval by at least 60% of votes cast in a city election before the tax can be imposed, with notice published in local newspapers for at least three consecutive weeks.

Revenue from the special sales tax must be placed in a separate fund and used solely for establishing storm drainage or sewerage systems, and constructing, repairing, or reconstructing roadways, sidewalks, driveways, parkways, walkways, or public parking facilities.

The Department of Revenue collects the tax and retains 3% to cover collection costs, then distributes remaining proceeds to the city by the 15th of the following month.

Tax applies to all sales and business activities within McComb except those already exempted under Mississippi Sales Tax Law or subject to other local taxes.