MS HB1191

Extends the repeal date of Section 27-65-241 from July 1, 2035 to July 1, 2050, allowing municipalities with 150,000+ population to continue imposing a special sales tax.

Authorizes municipalities to impose up to 1% special sales tax on gross proceeds of sales or income from activities taxed at 7% or more under state sales tax law.

Tax revenue must be used solely for road, street, water, sewer, and drainage projects according to a master plan adopted by a 10-member commission.

Requires voter approval by three-fifths majority of qualified electors before tax implementation, with notice published for at least three consecutive weeks prior to election.

Department of Revenue collects the tax, retains 1% for administrative costs, and distributes proceeds to municipalities by the 15th of the following month.