Mississippi House Bill 1564 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on June 3 2020 - 100% progression
Action: 2020-06-03 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

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.

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

Rep. Charles Busby [R]

Date	Chamber	Action
2020-06-03	House	Died In Committee
2020-02-17	House	Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2020/pdf/history/HB/HB1564.xml
Text	https://billstatus.ls.state.ms.us/documents/2020/html/HB/1500-1599/HB1564IN.htm