SB3115

Mississippi SB3115 authorizes counties within metropolitan planning areas to levy an additional 1% sales tax for infrastructure projects.

Mississippi SB3115 allows the boards of supervisors in certain counties to impose a special sales tax of up to 1% on gross proceeds or income from sales and services. This tax can only be levied if approved by at least 60% of voters in an election. The tax revenue can be used for road, street, and bridge repairs, water, sewer, drainage, and stormwater projects, and to support law enforcement and fire services. The tax expires every four years unless reauthorized by voters.