Sales tax; authorize levy of additional 1% by counties within the metropolitan planning area of an MPO.

An Act To Authorize The Boards Of Supervisors Of Certain Counties 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 Derived From Activities Taxed At The Current 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 60% 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 Expiration Of The Tax Every Four Years Unless Renewal Of The Tax Is Approved By The Voters In An Election Held Before The Expiration Of The Tax; And For Related Purposes.