Bill > HB1052

This bill amends an existing Mississippi law governing municipal special sales taxes for cities with populations over 150,000, requiring that one-eighth (1/8) of the revenue collected from this special sales tax be specifically allocated to parks and recreation improvements and another one-eighth (1/8) be dedicated to blight elimination and related infrastructure projects. Currently, municipalities can use this special sales tax revenue for road and street repairs, water, sewer, and drainage projects, but this amendment mandates the additional earmarked spending for parks and blight elimination, regardless of whether these specific projects are included in the municipality's master infrastructure plan. The bill maintains the existing requirement that the tax can only be implemented after a local election where at least three-fifths of voters approve, and it continues to require that the revenue be separately tracked in a special municipal fund with detailed monthly reporting and annual independent audits. The law will remain in effect until July 1, 2035, and the changes will take effect on July 1, 2025.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1052.xml