SB2768: Local option taxes; require renewal to be placed on ballot, instead of being subject to approval only by the Legislature.

Legislative Summary

An Act To Require That Any Local Tax Which Is To Be Collected And Paid To The Department Of Revenue In The Same Or Similar Manner That State Sales Taxes Are Collected And Paid, Whether Authorized Under The General Law Or Under A Local And Private Law Of This State, Be Placed On The Ballot For The Approval Of At Least 60% Of The Qualified Electors Who Vote In The Election Of The Local Government, Both For Initial Imposition And For Continuation Or Renewal; To Specify That Notice Requirements Shall Be The Same For A Vote On The Continuation Or Renewal Of A Tax As For A Vote On Its Initial Imposition; To Provide That Any Proposed Local Tax Failing To Receive The Required 60% Approval Shall Not Be Imposed, And The Authority For Any Existing Local Tax Failing To Receive The Required 60% Approval Shall Lapse On The Date Of Its Repeal; To Amend Section 27-65-241, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.