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MS SB2844
Bill
Status
2/2/2021
Primary Sponsor
Melanie Sojourner
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AI Summary
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Requires any local tax collected through the state Department of Revenue in the same manner as state sales taxes to be placed on the ballot for approval of at least 60% of qualified voters for both initial imposition and renewal or continuation.
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Mandates notice requirements for renewal or continuation votes match those for initial imposition votes, with publication required once weekly for at least three consecutive weeks, with first publication no less than 21 days before the election.
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Specifies that proposed local taxes failing to receive 60% approval shall not be imposed, and existing taxes failing to receive 60% approval shall lapse on their repeal date.
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Amends Section 27-65-241 of the Mississippi Code to require compliance with the 60% voter approval threshold for any imposition, continuation, or renewal of municipal special sales taxes.
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Takes effect upon passage, with the amended statute remaining in effect until July 1, 2035.
Legislative Description
Local option taxes; require renewal to be placed on ballot, instead of being subject to approval only by the Legislature.
Last Action
Died In Committee
2/2/2021