MS HB4113

Authorizes the Marshall County Board of Supervisors to establish the Chickasaw Trail Tax District in unincorporated northwest Marshall County to fund infrastructure construction and maintenance, fire and police coverage, and school growth

Permits the county to levy an additional sales tax on businesses within the district, with the tax added to gross proceeds and collected from customers at point of sale

Requires a public election where 60% of qualified voters must approve the tax before implementation, with the election notice published for three consecutive weeks beforehand

Tax proceeds collected by the Department of Revenue (which retains 3% for collection costs) must be placed in a special fund and used exclusively for the stated district purposes, not general county revenues

The act automatically repeals on July 1, 2028