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

{"id": "ocd-bill/70035dd4-f1f6-4f71-8daf-5275f35de70e", "session": "2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:ms/government", "name": "Mississippi", "classification": "state"}, "from_organization": {"id": "ocd-organization/7e3c07c9-91ff-4445-8cef-57f85ab6ae9f", "name": "Senate", "classification": "upper"}, "identifier": "SB 3115", "title": "Sales tax; authorize levy of additional 1% by counties within the metropolitan planning area of an MPO.", "classification": ["bill"], "subject": ["Finance"], "extras": {"summary": "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."}, "created_at": "2026-02-18T02:14:47.465048+00:00", "updated_at": "2026-10-22T18:53:10.771172+00:00", "openstates_url": "https://openstates.org/ms/bills/2026/SB3115/", "first_action_date": "2026-02-17T06:00:00+00:00", "latest_action_date": "2026-02-25T06:00:00+00:00", "latest_action_description": "Died In Committee", "latest_passage_date": ""}