Miss. Code Ann. § 65-26-17: Miss. Code Ann. § 65-26-17

For the purpose of providing funds for the payment of interest and principal upon bonds authorized by this chapter, there shall be levied, assessed and shall be collected, when required by this chapter, from every person in the Counties of Alcorn, Chickasaw, Clay, Itawamba, Kemper, Lee, Lowndes, Monroe, Noxubee, Pontotoc, Prentiss and Tishomingo engaging in or doing business, a tax which may be cited as a “bridge tax” which shall be in addition to all other taxes now imposed, as hereinafter provided:

(a) Such tax shall be a sum equal to one-half percent ( 1 / 2 %) of the retail sales made in such counties.

(b) Persons liable for the tax imposed herein shall add the amount of the tax to the sales price or gross income, and in addition thereto shall collect, insofar as practicable, the amount of the tax due by him from the person receiving the service or goods at the time of payment therefor.

(c) Such tax shall be paid to the State Tax Commission or its successor, on a form to be prescribed by the State Tax Commission, in the same manner that state sales taxes are computed, collected and paid; and the full enforcement provisions and all other provisions of Chapter 119, Laws of 1934, as amended, shall apply as necessary to the implementation and administration of this chapter.

(d) The proceeds of such tax shall be paid into the bond retirement fund.