History of Actions | Background | Title |
Description: Sales tax; provide for local sales tax.
| 1 | 01/08/98 | (S) | Referred To Finance | |
| 2 | 02/25/98 | (S) | Died In Committee |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes |
Senate Committee:
Principal Author: Carter
Code Section: A 027-0039-0321
Title: AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY TO IMPOSE A SALES TAX OF NOT MORE THAN 3% ON THE GROSS PROCEEDS OF ALL SALES OR THE GROSS INCOME OF BUSINESSES IN THE COUNTY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE THAT THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY IN THE COUNTY MAY PETITION THE BOARD OF SUPERVISORS TO HOLD AN ELECTION ON THE QUESTION OF A COUNTY SALES TAX LEVY AND TO REQUIRE THE BOARD OF SUPERVISORS TO HOLD SUCH ELECTION WITHIN SIX MONTHS AFTER RECEIPT OF SUCH A PETITION; TO PROVIDE THAT THE COUNTY SALES TAX 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 THAT THE SALES TAX REVENUE COLLECTED PURSUANT TO SUCH A TAX SHALL BE DISTRIBUTED TO THE COUNTY AND THE CITIES WITHIN SUCH COUNTY, TO PROVIDE THAT 50% OF THE LOCAL SALES TAX REVENUE DISTRIBUTED TO COUNTIES AND MUNICIPALITIES SHALL BE USED TO REDUCE AD VALOREM TAXES; AND TO PROVIDE METHODS TO DISCONTINUE SUCH SALES TAX; TO AMEND SECTION 27-39-321, MISSISSIPPI CODE OF 1972, TO PROHIBIT INCREASES IN AD VALOREM TAX LEVIES IN COUNTIES THAT IMPOSE A LOCAL SALES TAX PURSUANT TO THIS ACT; AND FOR RELATED PURPOSES.
End Of Document
1998/History/SB\SB2327.htm