MS HB1658

Authorizes the City of Clinton, Mississippi to impose a special sales tax of up to 1% on gross proceeds of sales or business income taxed at 7% under Mississippi Sales Tax Law.

Requires approval by at least 60% of votes cast in a city election before the tax can be levied; notice must be published for three consecutive weeks with the election held at least 21 days after first publication.

Tax revenue, minus 3% retained by the Department of Revenue for collection costs, must be placed in a separate fund and used solely for storm drainage, sewerage systems, and construction or repair of roadways, sidewalks, driveways, parkways, walkways, or public parking facilities.

Department of Revenue collects and accounts for the tax separately, paying proceeds to the city by the 15th day of the month following collection; all state sales tax law provisions apply to collection and enforcement.

Exempts sales already exempted under Mississippi Sales Tax Law and sales subject to existing local taxes collected in the same manner as state sales taxes.