MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Constitution

By: Representative Moore

A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO THE MISSISSIPPI CONSTITUTION OF 1890, BY CREATING A NEW SECTION 112A TO PROHIBIT CERTAIN TAXES FROM BEING INCREASED EXCEPT AFTER APPROVAL OF THE VOTERS IN A STATEWIDE GENERAL ELECTION, IN CASES OF A STATEWIDE TAX, AND AN ELECTION IN A COUNTY OR MUNICIPALITY, IN CASES OF COUNTY OR MUNICIPAL TAXES; AND FOR RELATED PURPOSES.  

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI, That the following amendment to the Mississippi Constitution of 1890 is proposed to the qualified electors of the state:

Amend the Mississippi Constitution of 1890 by creating a new section to read as follows:

"SECTION 112A. A law or ordinance enacted after December 31, 1997, by the state, or by any county or municipality thereof, that provides for a general tax or for an increase in a general tax, may not take effect except after an election is held in each county of the state, in case of a statewide tax, or in the county or municipality providing for the tax or tax increase in case of a county or municipal tax. Such election shall be held in the manner and at a time as the Legislature may prescribe by general law; however, at least sixty percent (60%) of the qualified electors voting in the election must approve the tax or tax increase in order for it to take effect. For purposes of this section, the term "general tax" means any tax applicable to the general population of the state, in case of a statewide tax, and any tax applicable to the general population of a county or municipality, in case of a county or municipal tax."

BE IT FURTHER RESOLVED, That this proposed amendment shall be submitted by the Secretary of State to the qualified electors at an election to be held on the first Tuesday after the first Monday of November 1997, as provided by Section 273 of the Constitution and by general law.

BE IT FURTHER RESOLVED, That the explanation of this proposed amendment for the ballot shall read as follows: "This proposed constitutional amendment creates a new section of the Constitution to prohibit any law that provides for a general tax or for an increase in a general tax to take effect except after approval by a majority of the voters participating in a statewide election, in case of a statewide tax, and in a county or municipal election, in case of a county or municipal tax."

BE IT FURTHER RESOLVED, That the Attorney General of the State of Mississippi shall submit this resolution, immediately upon adoption by the Legislature, to the Attorney General of the United States or to the United States District Court for the District of Columbia, in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.