Mississippi 2023 Regular Session

Mississippi House Bill HB48

Introduced
1/4/23  
Refer
1/4/23  

Caption

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

Impact

The impact of HB48 on state laws is significant, as it enhances the authority of the Attorney General to oversee local governance and ensure compliance with state statutes. This process can lead to greater accountability for municipalities, but it also raises concerns about the potential for state overreach into local affairs. Opponents argue that such measures may infringe on local self-governance and the ability of municipalities to tailor regulations suited to their specific community needs.

Summary

House Bill 48 requires the Attorney General to investigate any municipal ordinance, regulation, order, or other official actions if a member of the legislature claims that it violates state law. The investigation must be initiated upon request, and the Attorney General is mandated to produce a written report of findings within thirty days. Should the Attorney General confirm that a violation exists, the municipality in question will be notified and given a 30-day period to rectify the situation. Failure to do so will result in the withholding of certain sales tax revenues, which are typically distributed to the municipality.

Contention

Notable points of contention surrounding HB48 include debates on the balance of state versus local authority. Proponents of the bill assert that it is necessary to maintain a uniform application of state law across municipalities and prevent violations that could negatively impact constituents. However, critics worry that this could lead to a chilling effect on local policymaking, deterring municipalities from enacting innovative or necessary local regulations due to fear of state-level repercussions. Additionally, concerns have been raised about the potential for political motivations behind the invocation of such investigations, possibly leading to abuse of power.

Companion Bills

No companion bills found.

Previously Filed As

MS HB444

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

MS SB2471

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

MS HB651

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

MS HB1233

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

MS HB525

Sales tax; increase diversion to municipalities.

MS SB2908

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

MS HB2362

State shared revenues; withholding; repeal

MS SB2210

Groceries; exempt from state sales tax, and authorize municipalities to levy sales tax up to 1%.

MS SB2570

Groceries; exempt from state sales tax, and authorize municipalities to levy sales tax at lower rate.

MS HB1992

Sales tax and income tax; revise certain sales tax rates and diversions, phase out individual income tax.

Similar Bills

MS HB444

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

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 HB1020

Capitol Complex Improvement District judicial jurisdiction; create and revise boundaries.

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.

MS HB651

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