MS SB2768

Requires any local tax collected by the Department of Revenue in the same manner as state sales taxes to be approved by ballot with at least 60% voter approval, for both initial imposition and continuation or renewal.

Specifies that notice requirements for votes on tax continuation or renewal must be identical to requirements for initial imposition votes.

Provides that proposed local taxes failing to receive 60% approval shall not be imposed, and existing taxes failing to receive 60% approval shall have their authority lapse on the repeal date.

Amends Section 27-65-241 to apply these ballot approval requirements to the special sales tax authorized for municipalities with populations of 150,000 or more, limiting initial imposition elections to no more than two attempts.

Effective upon passage, with the amended Section 27-65-241 set to expire July 1, 2035.