Bill Text | History of Actions | Background | Title |
Description: Sales tax; authorize counties to levy.
Bill Text: [Introduced]
| 1 | 01/15 (H) Referred To Ways and Means | |
| 2 | 03/31 (H) Died In Committee |
| Effective date | VRA | |
| Disposition | Dead | |
| Deadline | Revenue | |
| Revenue | Yes | |
| Vote type required | Three/Fifths |
House Committee:
Principal Author: West
Code Sections: A 027-0039-0303, A 027-0039-0317, A 027-0065-0075
Title: AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY, WITH THE CONSENT OF THE GOVERNING AUTHORITIES OF EACH MUNICIPALITY LOCATED THEREIN, TO LEVY A SPECIAL SALES TAX OF ONE PERCENT UPON ALL SALES AND SERVICES WITHIN THE COUNTY AND IN ANY MUNICIPALITY LOCATED THEREIN, WHICH SALES AND SERVICES ARE SUBJECT TO THE GENERAL RATE OF SALES TAX; TO PROVIDE FOR AN ELECTION ON THE QUESTION OF LEVYING SUCH TAX; TO REQUIRE THAT RESIDENTS OF THE COUNTY BE PROVIDED WITH NOTICE OF THE PROJECT OR PROJECTS FOR WHICH THE PROCEEDS OF THE SPECIAL SALES TAX WILL BE USED, THE COST OF SUCH PROJECT OR PROJECTS AND A STATEMENT THAT THE TAX, IF APPROVED AT AN ELECTION, WILL BE REPEALED NOT LATER THAN SEVEN YEARS AFTER THE DATE OF ITS IMPOSITION; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE STATE TAX COMMISSION; TO PROVIDE THAT THE TAX AUTHORIZED IN THIS ACT SHALL BE REPEALED NOT LATER THAN SEVEN YEARS AFTER THE DATE IT IS INITIALLY IMPOSED AND THAT AFTER THE REPEAL OF THE TAX, A COUNTY MAY NOT SUBSEQUENTLY LEVY ANOTHER SUCH TAX FOR AT LEAST THREE YEARS AFTER THE REPEAL OF THE PREVIOUS TAX; TO PROVIDE THAT IF ANY PROCEEDS OF THE TAX REMAIN AFTER COMPLETION OF THE PROJECT OR PROJECTS FOR WHICH THE PROCEEDS ARE USED, SUCH REMAINING TAX PROCEEDS SHALL BE USED TO REDUCE THE COUNTY AD VALOREM TAXES; TO AMEND SECTIONS 27-39-303, 27-39-317 AND 27-65-75, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.
End Of Document
2004/html/History/HB/HB0299.htm