Mississippi 2024 Regular Session

Mississippi Senate Bill SB2471

Introduced
2/16/24  
Refer
2/16/24  

Caption

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

Impact

Should SB2471 be enacted, it will directly affect how municipal and county governments budget for and manage funds related to infrastructure. The increase in revenue for municipalities and the introduction of direct funding for counties could facilitate more rapid improvements to local roads and transportation infrastructure, potentially benefiting economic development and public safety. However, this shift in revenue allocation may also result in opposition from different stakeholders concerned about the adequacy of funding for other essential services, such as education or public safety, which may be affected by changes in the overall tax structure or budget priorities.

Summary

Senate Bill 2471 proposes to amend Section 27-65-75 of the Mississippi Code by increasing the percentage of state sales tax revenue allocated to municipalities from 18.5% to 20%. Additionally, it specifies that 20% of the sales tax revenue collected from business activities outside municipalities within a county will now be directed to the county. The primary intended use of these funds is for the repair, maintenance, and reconstruction of roads, streets, and bridges throughout the state. The bill indicates a commitment to improving infrastructure while also providing local governments with a more substantial revenue source derived from state sales taxes.

Contention

The proposal may elicit mixed reactions from constituents, particularly those who advocate for local control of tax revenues. Some community members might argue that while the additional funding for road maintenance is crucial, it should be supplemented by other sources and not solely depend on sales taxes. Additionally, there could be contention regarding whether this approach effectively addresses broader regional disparities in revenue generation, particularly in poorer or rural areas where revenue from sales taxes may be insufficient for extensive road maintenance needs. Overall, the discussions surrounding SB2471 will likely reflect a broader debate about the balance of local and state funding responsibilities.

Companion Bills

No companion bills found.

Similar Bills

MS SB2908

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

MS SB2560

Sales tax; create diversion to counties.

MS HB929

Sales tax; create diversion to counties.

MS HB95

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

MS HB612

Sales tax; create diversion to counties.

MS HB1628

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

MS HB462

Sales tax; create diversion to counties.

MS HB114

Sales tax; create diversion to counties.