The 30 percent schedule
The municipal share of the covered regular sales dollar rises from 18.5% to 30.0% over six years, and the grocery diversion is paired at 42.0% at the endpoint.
The tax rate and the taxable base paid by consumers do not change. What changes is how the revenue already collected is divided.
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.