SB 3115

AN ACT TO AUTHORIZE THE BOARDS OF SUPERVISORS OF CERTAIN COUNTIES 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 DERIVED FROM ACTIVITIES TAXED AT THE CURRENT 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 60% 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 EXPIRATION OF THE TAX EVERY FOUR YEARS UNLESS RENEWAL OF THE TAX IS APPROVED BY THE VOTERS IN AN ELECTION HELD BEFORE THE EXPIRATION OF THE TAX; AND FOR RELATED PURPOSES.