Sales tax; create diversion to counties.

HB 955 redirects a portion of Mississippi's sales tax revenue collected from business activities *outside* incorporated municipalities to the county where the activity occurs, rather than to the municipality. This change affects counties, particularly those with rural areas or unincorporated business zones, as it shifts funds from municipal allocation to county treasury. The bill amends existing tax distribution rules (Section 27-65-75) to specify that revenue from such non-municipal business activity must be paid to the county for use in road, bridge, and street projects. It does not alter the percentage of tax collected or other existing distribution formulas for municipal or campus-based revenues.