l9n/ Mississippi

2018 Regular Session

House Bill 701

Special sales tax; authorize imposition of 1% or 2% for capital projects and/or tourism for municipalities after passage of referendum.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 21, 2018. The 2018 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO IMPOSE A SPECIAL TAX NOT TO EXCEED 1% ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME ON BUSINESSES IN THE MUNICIPALITY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW OR SUCH MUNICIPALITY MAY IMPOSE A TOURISM TAX IN AN AMOUNT NOT TO EXCEED 2% UPON THE GROSS PROCEEDS DERIVED FROM ROOM RENTALS AND THE SALES OF RESTAURANTS; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL NOT BE LEVIED UNLESS AUTHORIZED BY AT LEAST THREE-FIFTHS OF THE VOTES CAST AT A REFERENDUM CALLED AND HELD FOR SUCH PURPOSE; TO AUTHORIZE A MUNICIPALITY TO INCUR INDEBTEDNESS IN AN AMOUNT NOT GREATER THAN AN AMOUNT FOR WHICH DEBT SERVICE IS CAPABLE OF BEING FUNDED BY THE PROCEEDS OF THE SPECIAL SALES TAX; TO PROVIDE THAT THE SPECIAL SALES TAX REVENUE COLLECTED PURSUANT TO SUCH A TAX SHALL BE USED AND EXPENDED BY THE MUNICIPALITY TO FUND CAPITAL PROJECTS AND/OR TOURISM; TO PROVIDE FOR THE DISCONTINUANCE OF THE SPECIAL SALES TAX UPON COMPLETION OF THE FUNDING OF THE PROJECTS FOR WHICH THE TAX WAS LEVIED; TO AMEND SECTION 21-33-303, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

1 co-sponsor

Kathy Sykes

Its course

January 9 to February 21, 2018, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesJan 9 to Feb 21 · stopped43 days

Ways and MeansJan 9 to Feb 21 · stopped43 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 9 – Feb 21

  1. Jan 9Referred to the House committee on Ways and Means
  2. Feb 21Died in committee in the House
All 2 actions, as published
  1. Jan 9Referred To Ways and MeansHouse of Representatives
  2. Feb 21Died In CommitteeHouse of Representatives