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MS SB3115
Bill
AI Summary
- Authorizes county boards of supervisors in counties wholly within a metropolitan planning organization (MPO) area to impose a special sales tax of up to 1% on goods and services currently taxed at 7% or more under state law
- Exempts restaurant food and beverage sales and hotel/motel room lodging from the special sales tax
- Requires approval by at least 60% of voters in an election held on a statewide general election date before the tax can be imposed
- Tax expires after 4 years unless reauthorized by 60% voter approval in a new election
- Revenue must be used for road, street and bridge projects, water/sewer/drainage infrastructure, and law enforcement and fire services, with annual independent audits required
Legislative Description
Sales tax; authorize levy of additional 1% by counties within the metropolitan planning area of an MPO.
Last Action
Died In Committee
2/25/2026
Committee Referrals
Finance2/17/2026
Full Bill Text
No bill text available