Bill > HB519

This bill modifies Mississippi's highway privilege tax laws to give county boards of supervisors more flexibility in distributing tax proceeds to cities and towns for road and bridge projects. Specifically, the bill allows county boards of supervisors to distribute a portion of the highway privilege tax proceeds (currently collected on commercial vehicles and buses based on their gross vehicle weight) to cities and towns within their county for road and bridge construction, improvement, or repair. The board of supervisors can also specify particular road or bridge projects or amounts that the city or town may spend the distributed funds on. The bill amends Section 27-19-11 of the Mississippi Code to add this discretionary distribution language and brings forward Section 27-39-303 for potential future amendment. This change provides counties with more local control over how highway privilege tax revenues can be used to support infrastructure development in their communities. The bill will take effect on July 1, 2025, giving counties time to prepare for implementing this new discretionary distribution option.

Transportation and Infrastructure

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0519.xml