MS HB947

Authorizes Marion County Board of Supervisors to impose an excise tax of up to 5 cents per gallon on retail sales of gasoline and diesel fuel for motor vehicles in the county

Requires voter approval through a county election before the tax can be levied, with notice published for three consecutive weeks prior to the election

Mississippi Department of Revenue collects the tax and remits proceeds to the county by the 15th of each month, retaining 1% for administrative costs

Tax revenue must be deposited in a special county fund separate from the general fund and used exclusively for road repair, maintenance, and improvement

Collection and enforcement follows Mississippi Sales Tax Law procedures, including provisions for returns, refunds, and penalties