Use tax; amend purposes for which special fund monies to municipalities may be expended.

SB 2191 revises Mississippi law to allow municipalities and counties to use a special fund from use tax revenue for specific infrastructure projects. The fund can cover repairs to roads, bridges, water systems, and sewer infrastructure, as well as debt payments for these projects, but cannot be used for salaries, administrative costs, or personal equipment. Municipalities must meet a minimum spending requirement on eligible projects (based on past spending adjusted for inflation) to receive full funding, with allocations split equally among all municipalities plus portions based on population and past sales tax revenue. Unspent funds carry over to the next fiscal year without lapsing into the general fund.