The proposal
Municipal Impact Calculator
Less than a penny for the city. Not a penny more at checkout. The same change, stated three ways: as a percentage of the share cities receive today, in cents of the covered 7-cent tax, and in dollars for a city's own annual diversion.
What the change is worth, three ways
As a percentage
62.16%
At the endpoint, the municipal share is 62.16% above the share cities receive today — a move from 18.5 percent to 30.0 percent of the covered regular sales dollar.
In cents
1.295 to 2.100
Cents per covered regular sales dollar, out of the covered 7-cent tax. The consumer rate and the taxable base do not change.
In dollars
Your city's own figure
Apply the statutory ratios to a city's current annual covered diversion. The examples below show what that produces for three round starting figures.
These figures are planning estimates, not Department of Revenue fiscal notes.
Examples
Each row starts from a round annual covered diversion. The middle column is the gain produced by one ordinary 2-point step; the last column is the gain at the 30 percent endpoint.
Estimate
| Current annual covered diversion | Each 2-point step | 30% endpoint gain |
|---|---|---|
| $1 million | $108,108 | $621,622 |
| $10 million | $1.081 million | $6.216 million |
| $100 million | $10.811 million | $62.162 million |
$1 million
- Each 2-point step
- $108,108
- 30% endpoint gain
- $621,622
$10 million
- Each 2-point step
- $1.081 million
- 30% endpoint gain
- $6.216 million
$100 million
- Each 2-point step
- $10.811 million
- 30% endpoint gain
- $62.162 million
- Source
- MMRP six-year municipal share schedule 18.5 percent to 30.0 percent (proposal figures), applied to the stated starting diversion.
- As of
- Retrieved
- Definition
- 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. Each ordinary step raises the municipal share by 2 percentage points; the endpoint is 30 percent.
- Rounding
- Dollars below one million are rounded to the whole dollar; one million and above are shown to three decimal places in millions.
These figures are planning estimates, not Department of Revenue fiscal notes.
Actual receipts depend on economic activity, statutory exclusions, Department of Revenue adjustments, and the precise revenue series used in bill drafting.
Work it out for your city
The form below works the same ratios against a single city's own figures. Enter what your budget already tells you, and the results begin by restating those figures, so every number that follows can be read against them.
It runs entirely in your browser: nothing you type is sent anywhere, saved, or added to the web address, and the page keeps no record of it once the tab is closed. A city that would rather talk it through can use the secure contact form. The notes on method, inputs, and the PERS schedule follow the form.
Results appear here once you enter your city's figures and choose Calculate estimates. Everything the calculator produces is a planning estimate: planning estimates, not Department of Revenue fiscal notes.
Worked from the figures you entered: a current annual ordinary municipal sales-tax diversion of —, covered PERS payroll of —, and a population of — residents. Property-tax revenue of — was supplied as well.
Your city at a glance
What is the plan worth to us each year? These three figures answer that. Every dollar amount is an annual figure.
- Added revenue each year at the 30 percent endpoint share
- —
- The estimated total at the endpoint of the six-year schedule, less the diversion you entered. A recurring annual figure, not a one-time sum.
- Added revenue each year from one ordinary 2-point step
- —
- What one scheduled step adds, before the steps that follow it. A step raises the municipal share by 2 percentage points of the covered regular sales dollar.
- Endpoint gain per resident, per year
- —
- The endpoint gain divided by the population you entered.
The same result, in more detail
Percentages in this block describe the municipal share of the covered regular sales dollar — the 18.5 percent cities receive today, moving to 30 percent at the endpoint. They are not percentages of covered payroll, and the PERS block further down uses a different measure entirely.
- Your diversion at today's 18.5 percent share
- —
- Restated from the figure you entered, so the rest of the table has a visible starting point.
- Estimated total at the 30 percent share
- —
- The endpoint of the six-year schedule, not a step along the way.
- How much larger the municipal share becomes
- —
- Read this one carefully: it compares two shares, and it is not a percentage of your city's money. The 30 percent endpoint share is this much larger than the 18.5 percent share cities receive today, and the dollar figures above grow in the same proportion.
- Endpoint gain measured against property-tax revenue
- —
- A percentage of the property-tax revenue you entered, shown only when you supply that figure. No property-tax promise is made in either direction.
These figures are planning estimates, not Department of Revenue fiscal notes.
Every scheduled step, year by year
What does the whole six-year path look like? Most cities need only the figures above; this is the full route to the endpoint, one stage at a time.
Show the year-by-year table
| Stage | Municipal share | Estimated total | Gain over current | Increase per resident | Share of property-tax revenue |
|---|---|---|---|---|---|
| Current | 18.5% | — | — | — | — |
| Year 1 | 20.5% | — | — | — | — |
| Year 2 | 22.5% | — | — | — | — |
| Year 3 | 24.5% | — | — | — | — |
| Year 4 | 26.5% | — | — | — | — |
| Year 5 | 28.5% | — | — | — | — |
| Year 6 | 30.0% | — | — | — | — |
Current 18.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 1 20.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 2 22.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 3 24.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 4 26.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 5 28.5% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
Year 6 30.0% municipal share
- Estimated total
- —
- Gain over current
- —
- Increase per resident
- —
- Share of property-tax revenue
- —
- Percentages
- Municipal share is a share of the covered regular sales dollar. Share of property-tax revenue is a share of the property-tax figure you entered.
- Definition
- 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. Each ordinary step raises the municipal share by 2 percentage points; the endpoint is 30 percent.
- Rounding
- Dollars below one million are rounded to the whole dollar; one million and above are shown to three decimal places in millions. Per-resident figures are shown to the cent.
These figures are planning estimates, not Department of Revenue fiscal notes.
Actual receipts depend on economic activity, statutory exclusions, DOR adjustments, and the precise revenue series used in bill drafting.
PERS employer contributions
What will PERS cost us anyway? These employer contribution rates are enacted State law. They take effect on the dates below whether or not this plan is adopted. This plan does not cause them, does not change them, and is not paid for by them — they are shown here only so a city can set the two figures side by side.
Every percentage in this block is a percentage of covered payroll. The employer rate is the share of covered payroll a city pays in; an increase is stated in percentage points of covered payroll. Cost at each rate is your covered PERS payroll multiplied by the rate.
| When | Employer rate (share of covered payroll) | Estimated annual cost | Added cost over today |
|---|---|---|---|
| Today — from July 1, 2026 | 18.90% | — | Baseline |
| From July 1, 2027 | 19.40% +0.50 points of payroll over today | — | — |
| From July 1, 2028 | 19.90% +1.00 points of payroll over today | — | — |
Today — from July 1, 2026 18.90% of covered payroll
- Estimated annual cost
- —
- Added cost over today
- Baseline
From July 1, 2027 19.40% of covered payroll — +0.50 points of payroll over today
- Estimated annual cost
- —
- Added cost over today
- —
From July 1, 2028 19.90% of covered payroll — +1.00 points of payroll over today
- Estimated annual cost
- —
- Added cost over today
- —
- Current rate
- The 18.90 percent rate effective July 1, 2026 is the current rate, not a remaining step. Source: PERS Regulation 60.
- Remaining steps
- The two later rates are the remaining statutory steps. Source: Mississippi Code Section 25-11-123, as amended by 2024 Senate Bill 3231.
- Annualized
- Every line is an annualized estimate: the calculator does not prorate payroll across the July 1 effective dates.
These figures are planning estimates, not Department of Revenue fiscal notes.
Your municipal use-tax distribution
What happened to the use-tax figure we entered? Nothing was computed from it. It is repeated here so you can check you typed it correctly.
—
Displayed back only Your municipal use-tax distribution is displayed back for reference only. It is not used in any calculation on this page pending Department of Revenue guidance.
These figures are planning estimates, not Department of Revenue fiscal notes.
Method and definitions
What the calculator asks for
The calculator works from a small number of figures a city already has in its own budget documents.
- Current annual ordinary municipal sales-tax diversion
- The city's own annual figure. Every dollar result on this page scales from it.
- Covered PERS payroll
- Used for the employer-rate lines, reported as annualized estimates.
- Annual municipal use-tax distribution Displayed back only
- Your municipal use-tax distribution is displayed back for reference only. It is not used in any calculation on this page pending Department of Revenue guidance.
- Population
- Used to express an increase per resident.
- Current property-tax revenue (optional)
- When supplied, the increase is also expressed as a percentage of property-tax revenue. No property-tax promise is made in either direction.
Estimate
Derived figure calculated from published inputs. Not an official reported total.
Every result the calculator produces is a planning estimate. Outputs are planning estimates, not Department of Revenue fiscal notes.
Which percentages mean what
Two different measures appear on this page, and they are never the same thing. The municipal-share figures — 18.5 percent today, 30.0 percent at the endpoint — are shares of the covered regular sales dollar. The PERS figures below are shares of covered payroll, and a change in the PERS employer rate is stated in percentage points of covered payroll.
The PERS employer-rate schedule
These employer contribution rates are enacted State law. They take effect on the dates below whether or not this plan is adopted; the plan neither causes them nor changes them. The calculator applies them to a city's covered PERS payroll so the two questions can be looked at side by side.
- 18.90 percent of covered payroll, effective July 1, 2026. This is the current rate, not a remaining step. Source: PERS Regulation 60.
- 19.40 percent of covered payroll, effective July 1, 2027 — 0.50 percentage points of covered payroll above the current rate.
- 19.90 percent of covered payroll, effective July 1, 2028 — 1.00 percentage points of covered payroll above the current rate.
Cost at each rate is covered PERS payroll multiplied by the rate, and the added cost is covered PERS payroll multiplied by the increase in the rate. These lines are annualized estimates; the calculator does not prorate payroll across the July 1 effective dates. Source for the remaining steps: Mississippi Code Section 25-11-123, as amended by 2024 Senate Bill 3231.