Bill > SB3115

This bill allows counties located within a metropolitan planning area, which is a region designated for transportation planning by a Metropolitan Planning Organization (MPO), to impose an additional local sales tax of up to 1% on most goods and services currently taxed by the state. This new tax would not apply to certain exemptions already in place for state sales tax, nor would it apply to sales of food and beverages by restaurants or to hotel and motel room rentals. Before this additional tax can be implemented, the county's board of supervisors must first declare their intention to levy it, specify the tax rate, the purposes for which the revenue will be used, and then call for a special election. The tax can only be enacted if at least 60% of the voters in that election approve it. The revenue generated can be used for road, street, and bridge repairs, water, sewer, drainage, and stormwater projects, and to support law enforcement and fire services. Importantly, the authority for this tax will expire every four years, requiring another voter election to renew it. The state's Department of Revenue will collect this local sales tax, retaining a small percentage for administrative costs, and then remit the rest to the county. The county must deposit these funds into a separate account and have them audited annually, with the audit report submitted to state legislative officials.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3115.xml