The six-year schedule
1.295 cents to 2.100 cents, step by step.
Less than a penny for the city. Not a penny more at checkout. The tax rate and the taxable base paid by consumers do not change. What changes is how the revenue already collected is divided.
The municipal share of the covered regular sales dollar rises from 18.5% to 30.0% over six years.
Groceries are taxed at a lower rate, so the grocery share is set higher only so the city receives the same 2.100 cents either way — nobody's grocery bill changes.
The schedule
Projection
Forward-looking figure under stated assumptions. Not a reported or derived actual.
These are proposal figures. They are not enacted law, and they are not Department of Revenue fiscal notes.
| Stage | Regular shareof the covered regular sales dollar | City return per covered $1cents per covered regular sales dollar | Paired grocery sharepercent | State and other allocations per covered regular $1cents per covered regular sales dollar | Gain in municipal share |
|---|---|---|---|---|---|
| Current | 18.5% | 1.295 | 25.9% | 5.705 | Baseline |
| Year 1 | 20.5% | 1.435 | 28.7% | 5.565 | 10.81% |
| Year 2 | 22.5% | 1.575 | 31.5% | 5.425 | 21.62% |
| Year 3 | 24.5% | 1.715 | 34.3% | 5.285 | 32.43% |
| Year 4 | 26.5% | 1.855 | 37.1% | 5.145 | 43.24% |
| Year 5 | 28.5% | 1.995 | 39.9% | 5.005 | 54.05% |
| Year 6 | 30.0% | 2.100 | 42.0% | 4.900 | 62.16% |
Current
- Regular shareof the covered regular sales dollar
- 18.5%
- City return per covered $1cents per covered regular sales dollar
- 1.295
- Paired grocery sharepercent
- 25.9%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.705
- Gain in municipal share
- Baseline
Year 1
- Regular shareof the covered regular sales dollar
- 20.5%
- City return per covered $1cents per covered regular sales dollar
- 1.435
- Paired grocery sharepercent
- 28.7%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.565
- Gain in municipal share
- 10.81%
Year 2
- Regular shareof the covered regular sales dollar
- 22.5%
- City return per covered $1cents per covered regular sales dollar
- 1.575
- Paired grocery sharepercent
- 31.5%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.425
- Gain in municipal share
- 21.62%
Year 3
- Regular shareof the covered regular sales dollar
- 24.5%
- City return per covered $1cents per covered regular sales dollar
- 1.715
- Paired grocery sharepercent
- 34.3%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.285
- Gain in municipal share
- 32.43%
Year 4
- Regular shareof the covered regular sales dollar
- 26.5%
- City return per covered $1cents per covered regular sales dollar
- 1.855
- Paired grocery sharepercent
- 37.1%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.145
- Gain in municipal share
- 43.24%
Year 5
- Regular shareof the covered regular sales dollar
- 28.5%
- City return per covered $1cents per covered regular sales dollar
- 1.995
- Paired grocery sharepercent
- 39.9%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 5.005
- Gain in municipal share
- 54.05%
Year 6
- Regular shareof the covered regular sales dollar
- 30.0%
- City return per covered $1cents per covered regular sales dollar
- 2.100
- Paired grocery sharepercent
- 42.0%
- State and other allocations per covered regular $1cents per covered regular sales dollar
- 4.900
- Gain in municipal share
- 62.16%
- Source
- Six-year municipal share schedule 18.5%→30.0% (proposal figures). Published by Mississippi Municipal Revenue Partnership proposal, August 2026.
- As of
- Retrieved
- Definition
- A covered regular sales dollar is a dollar of municipal business activity to which the ordinary diversion clause applies; statutory exclusions and separately treated categories preserved. Official Mississippi Code Public Access portal (Lexis provides no stable section-level URL).
- Rounding
- cents per covered regular sales dollar to 3 decimals; grocery share produces identical municipal cents at the 5% grocery rate.
Download this table as CSV — Six-year municipal share schedule, 18.5 percent to 30.0 percent
Explanatory notes
- A covered regular sales dollar is a dollar of municipal business activity to which the ordinary diversion clause in Mississippi Code Section 27-65-75 applies.
- Preserve statutory exclusions and separately treated categories unless bill text expressly changes them.
- The grocery percentage produces the same municipal cents per covered dollar at the 5 percent grocery rate.
- Each of the first five steps adds 0.14 cents per covered regular sales dollar. The final step adds 0.105 cents.
- If actual adjusted General Fund collections decline year over year, pause the next uncompleted step, preserve completed steps, and resume in the first growth year.
Related pages
- Step Zero: verify the allocation — the review that comes before any schedule.
- Gulfport example — the schedule applied mechanically to one published city budget line.
- State fiscal context — why the schedule is prospective and paced.