l9n/ Mississippi

2020 Regular Session

House Bill 1564

Local option sales tax; authorize municipalities and counties to impose.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on June 3, 2020. The 2020 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 THREE PERCENT ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME ON BUSINESSES IN THE MUNICIPALITY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF SEVEN PERCENT OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; 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 PROVIDE THAT A MUNICIPALITY LEVYING A SPECIAL TAX UNDER THIS ACT MUST USE FIFTY PERCENT OF THE PROCEEDS FROM THE TAX TO PROPORTIONATELY DECREASE THE AD VALOREM TAX LEVIES OF THE MUNICIPALITY; TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY TO IMPOSE A SPECIAL TAX NOT TO EXCEED THREE PERCENT ON THE GROSS PROCEEDS OF ALL SALES OR GROSS INCOME ON BUSINESSES IN THE COUNTY OUTSIDE THE CORPORATE BOUNDARIES OF ANY MUNICIPALITY WITHIN SUCH COUNTY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF SEVEN PERCENT OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; 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 PROVIDE THAT A COUNTY LEVYING A SPECIAL TAX UNDER THIS ACT MUST USE FIFTY PERCENT OF THE PROCEEDS FROM THE TAX TO PROPORTIONATELY DECREASE THE AD VALOREM TAX LEVIES OF THE COUNTY; 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

Its course

February 17 to June 3, 2020, 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 RepresentativesFeb 17 to Jun 3 · stopped107 days

Ways and MeansFeb 17 to Jun 3 · stopped107 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 Feb 17 – Jun 3

  1. Feb 17Referred to the House committee on Ways and Means
  2. Jun 3Died in committee in the House
All 2 actions, as published
  1. Feb 17Referred To Ways and MeansHouse of Representatives
  2. Jun 3Died In CommitteeHouse of Representatives