Mississippi Senate Bill 2145 (Prior Session Legislation)

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Completed Legislative Action
Sponsorship: Partisan Bill (Democrat 2)
Status: Failed on February 27 2013 - 100% progression
Action: 2013-02-27 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Authorize The Governing Authorities Of Any Municipality To Impose A Special Sales Tax Of Not More Than 1% On The Gross Proceeds Of All Sales Or The Gross Income Of Businesses In The Municipality Derived From Activities Taxed At The Rate Of 7% 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 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; 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.

Sales tax; give municipalities the option to impose.

Sen. Kelvin Butler [D]

Sen. Kenneth Jones [D]

Date	Chamber	Action
2013-02-27	Senate	Died In Committee
2013-01-14	Senate	Referred To Finance

Type	Source
Summary	https://billstatus.ls.state.ms.us/2013/pdf/history/SB/SB2145.xml
Text	https://billstatus.ls.state.ms.us/documents/2013/html/SB/2100-2199/SB2145IN.htm