MS HB828

Amends Mississippi Code Section 27-65-22 to add a new exemption from the 7% amusement tax on admissions.

Exempts admissions charged at events, activities, or entertainments that are open to the public and held on property owned, leased, used, or controlled by a municipality or its agencies.

Requires that exempted events must be created and sponsored by the municipality or its agency, and proceeds cannot benefit any individual or individuals.

Takes effect July 1, 2018.