Bill > HB1702

This bill authorizes the City of Clarksdale to levy a special sales tax of up to 2% on retailers selling tobacco, hemp, marijuana, or alcoholic beverages within the city limits, with the proceeds intended to support public safety and economic growth. Before implementing the tax, the city's Board of Mayor and Commissioners must first hold a public election where at least 60% of voters must approve the measure. The tax would be collected by the Mississippi Department of Revenue in the same manner as state sales taxes, with proceeds deposited into the city's general fund. The bill requires the city to publish notice of the proposed tax and election for three consecutive weeks, create a separate budget for the tax revenues, and conduct an annual independent audit of the funds. Importantly, the bill provides detailed definitions for key terms like "alcoholic beverage," "hemp," "marijuana," "retailer," and "sale" to ensure clear implementation. The tax is optional and discretionary, giving the city's board the ability to choose whether to pursue this additional revenue source, and the bill emphasizes that this taxation power is supplemental to existing municipal authorities.

Government Affairs

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1702.xml