MS SB2047

Establishes Mississippi's first state minimum wage at $7.50/hour starting July 1, 2020, increasing to $7.75 in 2021, $8.00 in 2022, and $10.00 in 2023

Exempts employers with fewer than 5 employees and those already covered by the federal Fair Labor Standards Act, as well as executive/administrative/professional workers, students, government employees, and certain agricultural workers

Allows tipped employees to receive up to 50% of their minimum wage through gratuities, and permits learners and workers under 18 to be paid 85% of minimum wage for their first 200 hours

Creates criminal penalties for wage violations including fines of $400-$10,000 and potential imprisonment up to one year depending on the amount of unpaid wages owed

Authorizes municipal and county governments to mandate wages higher than the state minimum, reversing existing law that prohibited local wage requirements