Model Resolution of Support — Mississippi Municipal Revenue Modernization Plan

Version 1.2 · Prepared by the Mississippi Municipal Revenue Partnership

RESOLUTION NO. ____________

A RESOLUTION EXPRESSING THE OFFICIAL SUPPORT OF THE CITY/TOWN OF ______________________, MISSISSIPPI, FOR THE MISSISSIPPI MUNICIPAL REVENUE MODERNIZATION PLAN.

WHEREAS, the City provides the police and fire protection, streets, drainage, water, parks, and other essential services that make our community and its commerce work; and

WHEREAS, the State collects a 7-cent sales tax on purchases made inside the City, and the City receives only 18.5 percent of it — 1.295 cents of every covered dollar spent here; and

WHEREAS, that limited share places Mississippi cities at a structural disadvantage to peer cities in neighboring states, whose cities have direct access to local sales-tax revenue, and it limits the City's ability to provide the services our citizens expect; and

WHEREAS, the Mississippi Legislature has already begun addressing municipal revenue through the House Bill 898 allocation review; and

WHEREAS, the Mississippi Municipal Revenue Modernization Plan asks the Legislature to finish that work: verify that every city is credited for the sales that actually happen within its boundaries; raise the municipal share step by step from 18.5 percent to 30.0 percent over six years, pausing in any year that State General Fund collections decline; and modernize the use-tax rules so cities can meet public-safety needs; and

WHEREAS, the Plan does not change the tax rate anyone pays — the City would gain less than one additional cent per covered dollar, and shoppers would pay not a penny more at checkout;

NOW, THEREFORE, BE IT RESOLVED by the ______________________ of the City/Town of ______________________, Mississippi:

SECTION 1. The City/Town officially votes its support for the Mississippi Municipal Revenue Modernization Plan and for the effort of the Mississippi Municipal Revenue Partnership, and respectfully asks the Mississippi Legislature to enact the Plan in the 2027 Regular Session.

SECTION 2. This resolution is an expression of official support only. It does not encumber any funds; it creates no financial obligation, debt, or liability of any kind; it binds the City/Town to no future action; and it gives the Partnership no authority to act for or on behalf of the City/Town.

SECTION 3. The Clerk shall transmit a certified copy of this resolution to the Mississippi Municipal Revenue Partnership by emailing the adopted, signed resolution as a PDF to resolutions@msrevenuepartnership.org, so that the City/Town is counted in the statewide record of support.

ADOPTED this ____ day of ______________, 20____.

____________________________ Mayor / President
ATTEST: ____________________________ Clerk