MS HB583

Authorizes counties and municipalities to impose a special sales tax of up to 1% on goods and services taxed at 7% or more under Mississippi Sales Tax Law, with exemptions for restaurant food/beverages, hotel/motel lodging, food for human consumption, and cable/internet services

Requires at least three-fifths (60%) voter approval at a regular or general election before the tax can be imposed or extended, with mandatory notice publication for three consecutive weeks prior to the election

Revenue must be used exclusively for road/street repair and resurfacing projects or construction/repair of water, sewer, and drainage projects, with initial construction limited to four years and no funds allowed for future maintenance

Mississippi Development Authority must approve all expenditures, and counties/municipalities must submit project plans including descriptions, projected costs, timelines, and available funding from other sources

Debt incurred under this act is excluded from county and municipal debt limitations, and the tax must be discontinued once projects are completed and any related indebtedness is fully paid