Mississippi 2024 Regular Session

Mississippi House Bill HB525

Introduced
1/24/24  
Refer
1/24/24  

Caption

Sales tax; increase diversion to municipalities.

Impact

If approved, HB525 would significantly alter the financial dynamics between state and local governments. By increasing the revenue share that municipalities receive, it is expected to empower local governments with more financial resources, enabling them to address city-level needs such as infrastructure, public safety, and community services. This move is aimed at fostering local economic growth and improving the quality of life for residents within those municipalities. The adjustments to the percentage allocations also suggest a responsive governance approach as municipalities seek to develop alongside their economic activities.

Summary

House Bill 525 proposes amendments to Section 27-65-75 of the Mississippi Code to increase the percentage of sales tax revenue collected from business activities in municipalities that is allocated to those municipalities. The bill aims to enhance local government funding and provide additional resources for local infrastructure and services. Specifically, it raises the baseline diversion rate from 18% to 19.5% beginning in August 2024, with provision for further increases based on general fund revenue growth. This legislative change reflects an effort to augment local economic development and support municipal operations, especially in growing areas.

Contention

Notable points of contention surrounding HB525 may arise from concerns about how the increased financial allocations impact the overarching state budget. Lawmakers and analysts may debate the sustainability of funding levels, especially in times of economic downturn or uncertainties regarding state revenue collections. Critics of the bill might argue that while local funding is necessary, significant increases in tax allocations could create instability in the state budget if not carefully managed. Stakeholders may also focus on the implications of these changes on equity among larger and smaller municipalities, questioning whether some communities may disproportionately benefit from these funding increases.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1233

Sales tax; increase diversion to municipalities and create diversion to counties.

MS SB2473

Sales tax; increase distribution to municipalities, and extend Educational Facilities Revolving Loan Fund repealer.

MS HB462

Sales tax; create diversion to counties.

MS SB2047

Sales tax; create diversion to counties.

MS HB382

Sales tax; create sales tax diversion to the Pearl River Valley Water Supply District.

MS HB48

Sales tax; withhold diversion to a municipality that violates state law.

MS HB292

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB973

Sales tax; divert certain sales tax revenue to special fund for state park improvements.

MS HB1562

Sales tax; reduce rate on retail sales of certain food.

MS HB1728

Taxes; increase certain and use revenue to assist hospitals for uncompensated medical treatment services.

Similar Bills

MS HB962

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB442

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB292

Municipalities; prohibit from receiving certain funds if police department is defunded.

MS HB1456

Sales tax; reduce rate on retail sales of certain food.

MS HB1562

Sales tax; reduce rate on retail sales of certain food.

MS HB1628

"MS Student Funding Formula"; clarify provision that requires deposit of certain tax revenue into the Education Enhancement Fund does not repeal.

MS SB2471

Sales tax; increase diversion to municipalities and create diversion to counties.

MS SB2908

Sales tax revenue; increase diversion to municipalities from 18.5% to 19.5%, and create 10% diversion to counties.