Municipal special sales tax; revise use of revenue for certain purposes.

HB 1052 requires Mississippi municipalities with populations over 150,000 to dedicate 12.5% of revenue from a special sales tax (levied on businesses like hotels, restaurants, and certain services) to two specific purposes: one-eighth (12.5%) for park and recreation improvements, and another one-eighth for blight elimination and related infrastructure projects. This bill amended existing tax law to redirect existing revenue streams - without creating new taxes - mandating that these funds be used regardless of whether projects appear in existing master plans. The measure applied only to large municipalities (150,000+ residents) and required the tax revenue to be accounted for separately by the state Department of Revenue. The bill died in committee on February 4, 2025, and was never enacted.