MS SB2312

Exempts admissions charged at events, activities, or entertainments held on municipally-owned or controlled property and created/sponsored by the municipality from the 7% sales tax on amusements, provided proceeds do not benefit individuals.

Allows municipalities to opt back into collecting the tax by adopting an ordinance and providing a certified copy to the Department of Revenue at least 30 days before the ordinance takes effect.

Requires municipalities to provide the Department of Revenue with a certified copy of any ordinance repeal at least 30 days prior to the repeal's effective date if they choose to reinstate the tax.

Effective July 1, 2018.