2021
Regular Session
Local Taxation and Tax Extension Authority Act; create.
AN ACT TO CREATE THE LOCAL TAXATION AND TAX EXTENSION AUTHORITY ACT; TO AUTHORIZE THE GOVERNING AUTHORITIES OF CERTAIN COUNTIES AND 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 COUNTY OR 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 THREE-FIFTHS 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 THREE-FIFTHS 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 SECTIONS 21-33-303 AND 19-9-5, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
03/15/21 at 11:46
H
B
589
House Bill 589
HB 589
H
Dead
Revenue
Yes
Three/Fifths
July 1, 2021
Ways and Means
T
../../House_cmtes/WM.xml
Eubanks
../../House_authors/Eubanks.xml
A
../../code_sections/019/00090005.xml
A
../../code_sections/021/00330303.xml
1
01/18 (H) Referred To Ways and Means
2
02/24 (H) Died In Committee
../../../../documents/2021/pdf/HB/0500-0599/HB0589IN.pdf
../../../../documents/2021/html/HB/0500-0599/HB0589IN.htm
../../../../documents/2021/pdf/HB/0500-0599/HB0589IN.pdf
../../../../documents/2021/html/HB/0500-0599/HB0589IN.htm
N
../../../../documents/2021/pdf/fiscalnotes/HB0589.pdf