2019
Regular Session
Sales tax; authorize municipalities to impose for certain projects.
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF CERTAIN MUNICIPALITIES TO IMPOSE A SPECIAL SALES TAX OF NOT MORE THAN 1% ON THE GROSS PROCEEDS OF ALL SALES OR THE GROSS INCOME OF BUSINESSES IN THE MUNICIPALITY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE CERTAIN EXEMPTIONS FROM THE SPECIAL SALES TAX AUTHORIZED BY THIS ACT; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL NOT BE LEVIED UNLESS AUTHORIZED BY AT LEAST 3/5 OF THE VOTES CAST AT AN ELECTION CALLED AND HELD FOR SUCH PURPOSE; TO PROVIDE THAT THE ELECTION MUST BE HELD DURING A REGULAR OR GENERAL ELECTION; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL NOT BE EXTENDED UNLESS AUTHORIZED BY AT LEAST 3/5 OF THE VOTES CAST AT AN ELECTION CALLED AND HELD FOR SUCH PURPOSE; TO PROVIDE THE PURPOSES FOR WHICH THE REVENUE COLLECTED FROM THE SPECIAL SALES TAX MAY BE USED AND EXPENDED; TO PROVIDE FOR THE DISCONTINUANCE OF THE SPECIAL SALES TAX UPON COMPLETION OF THE FUNDING OF THE PROJECTS FOR WHICH THE TAX WAS LEVIED; TO AMEND SECTION 21-33-303, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
02/27/2019 at 10:51
S
B
2260
Senate Bill 2260
SB 2260
S
Dead
Revenue
Yes
Three/Fifths
July 1, 2019
Finance
T
../../Senate_cmtes/FI.xml
Wilemon
../../Senate_authors/Wilemon.xml
A
../../code_sections/021/00330303.xml
1
01/15 (S) Referred To Finance
2
02/27 (S) Died In Committee
../../../../documents/2019/pdf/SB/2200-2299/SB2260IN.pdf
../../../../documents/2019/html/SB/2200-2299/SB2260IN.htm
../../../../documents/2019/pdf/SB/2200-2299/SB2260IN.pdf
../../../../documents/2019/html/SB/2200-2299/SB2260IN.htm
N
../../../../documents/2019/pdf/fiscalnotes/SB2260.pdf