Sales tax; create diversion to counties.

HB 53 would redirect a portion of Mississippi's state sales tax revenue collected from businesses operating outside incorporated cities (in unincorporated county areas) to county governments. The bill requires counties to use these funds exclusively for repairing, maintaining, and reconstructing roads, streets, and bridges within their jurisdictions. This changes existing tax distribution rules by shifting revenue currently allocated to municipalities for business activity within city limits toward counties for rural infrastructure. The policy directly affects counties with unincorporated areas where businesses operate outside municipal boundaries.