MS HB1702

Authorizes the City of Clarksdale's Board of Mayor and Commissioners to levy a sales tax of up to 2% on gross proceeds from retail sales of tobacco, hemp, marijuana, and alcoholic beverages.

Requires a local election where at least 60% of qualified voters must approve the tax before it can be imposed.

Tax collection follows state sales tax procedures, with the Department of Revenue handling administration and remitting proceeds to the city by the 15th of each month.

Revenue is deposited into the city's general fund for any lawful purpose, including public safety and crime prevention programs, with separate accounting and annual independent audits required.

Election notice must be published for three consecutive weeks with the first notice appearing at least 21 days before the election and the last notice no more than 7 days before voting.