Mississippi House Bill 589 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on February 24 2021 - 100% progression
Action: 2021-02-24 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Create The Local Taxation And Tax Extension Authority Act; To Authorize The Governing Authorities Of Certain Counties And Municipalities 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 County Or Municipality Derived From Activities Taxed At The Rate Of 7% Or More Under The Mississippi Sales Tax Law; To Provide Certain Exemptions From The Special Sales Tax Authorized By This Act; To Provide That The Special Sales Tax Shall Not Be Levied Unless Authorized By At Least Three-fifths Of The Votes Cast At An Election Called And Held For Such Purpose; To Provide That The Election Must Be Held During A Regular Or General Election; To Provide That The Special Sales Tax Shall Not Be Extended Unless Authorized By At Least Three-fifths Of The Votes Cast At An Election Called And Held For Such Purpose; To Provide The Purposes For Which The Revenue Collected From The Special Sales Tax May Be Used And Expended; 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 Sections 21-33-303 And 19-9-5, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.

Local Taxation and Tax Extension Authority Act; create.

Rep. Dan Eubanks [R]

Date	Chamber	Action
2021-02-24	House	Died In Committee
2021-01-18	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
19	9	5	Amended Code	See Bill Text
21	33	303	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2021/pdf/history/HB/HB0589.xml
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/0500-0599/HB0589IN.htm