History of Actions | Background | Title |
Description: Sales tax; authorize county and municipal sales tax (MA).
| 1 | 01/14/97 | (S) | Referred To Finance | |
| 2 | 02/26/97 | (S) | Died In Committee |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Jordan (24th)
Title: AN ACT TO AUTHORIZE COUNTIES TO IMPOSE A SALES TAX ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME OF BUSINESSES IN THE UNINCORPORATED AREAS OF THE COUNTY FROM ACTIVITIES TAXED AT THE RATE OF SEVEN PERCENT OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO AUTHORIZE MUNICIPALITIES TO IMPOSE A SALES TAX ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME OF BUSINESSES IN THE MUNICIPALITY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF SEVEN PERCENT OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO AUTHORIZE THE MUNICIPALITIES IN A COUNTY AND THE COUNTY TO JOINTLY IMPOSE A SALES TAX ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME OF BUSINESSES IN THE COUNTY FROM ACTIVITIES TAXED AT THE RATE OF SEVEN PERCENT OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE THAT SUCH TAXES SHALL NOT BE LEVIED UNLESS AUTHORIZED BY A MAJORITY OF THE VOTES CAST AT AN ELECTION TO BE CALLED AND HELD FOR SUCH PURPOSE; TO PROVIDE METHODS TO DISCONTINUE SUCH SALES TAX; AND FOR RELATED PURPOSES.
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1997/History/SB\SB2540.htm