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

HB 673 redirects 18.5% of Mississippi's sales tax revenue collected from business activities on property owned by the Pearl River Valley Water Supply District (outside municipal limits) to fund the district directly. This specifically affects the Pearl River Valley Water Supply District, which serves multiple counties in Mississippi, by providing a dedicated revenue stream for its operations. The bill amends existing tax distribution rules to allocate this portion of sales tax revenue - previously distributed to municipalities or other entities - exclusively to the water district. The policy change creates a permanent funding mechanism for the district's water supply infrastructure without altering other tax distribution formulas.