Miss. Code Ann. § 27-104-371 — MS Code / Title 27 / Chapter 29 / Section 104-371
Miss. Code Ann. § 27-104-371
Status: in_force

(1) A special fund, to be designated as the “2022 Local Improvements Projects Fund,” is created within the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.

(2) Monies deposited into the fund shall be disbursed by the Department of Finance and Administration as follows:

(a) To the Department of Archives and History for the purpose of providing a grant to the Scott Ford House, Inc., to develop the property located at 136 East Cohea Street in the City of Jackson, the home of the former slave Mary Scott Green, to tell her story and that of other Mississippi midwives, and to develop the property located at 138 East Cohea Street in the City of Jackson as a house museum to tell the family story of the midwife Virginia Scott Ford

․․․․․$ 200,000.00

(b) To assist in paying costs associated with repair, renovation, furnishing and equipping of and upgrades and improvements to the Jackson Public School District's Career Development Center in Jackson, Mississippi

․․․․․$ 300,000.00

(c) To assist the Centreville Chamber of Commerce in paying costs associated with construction, furnishing and equipping of a recreation center and related facilities in the Town of Centreville, Mississippi

․․․․․$ 500,000.00

(d) To assist the Richards Community Center, Inc., in paying costs associated with recreational equipment and lights for the Richards Community Center

․․․․․$ 150,000.00

(e) To assist in paying costs associated with repair and renovation of the National Guard Armory in the Town of Gloster, Mississippi

․․․․․$ 250,000.00

(f) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue lighting and park area

․․․․․․$ 50,000.00

(g) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue sidewalks

․․․․․$ 100,000.00

(h) To assist the City of Brookhaven, Mississippi, in paying costs associated with geometric improvements, signalization improvements, striping/signing and drainage improvements to Brookway Boulevard beginning at Interstate 55 and continuing east to U.S. Highway 51

․․․$ 1,000,000.00

(i) To assist the Town of Byhalia, Mississippi, in paying costs associated with the Old School Commons restoration and upgrades necessary to meet ADA regulations

․․․․․$ 500,000.00

(j) To assist Marshall County, Mississippi, in paying costs associated with the Blackwater Road Bridge project

․․․․․$ 500,000.00

(k) To assist the Town of Tylertown, Mississippi, in paying costs associated with the renovation of the Civic Center and Mississippi State University Extension Service offices

․․․․․$ 450,000.00

(l) To assist the City of Durant, Mississippi, in paying costs associated with road repairs

․․․․․․$ 50,000.00

(m) To assist the Town of Goodman, Mississippi, in paying costs associated with road repairs

․․․․․․$ 50,000.00

(n) To assist Holmes County, Mississippi, in paying costs associated with courthouse renovation

․․․․․$ 150,000.00

(o) To assist the Town of Pickens, Mississippi, in paying costs associated with repair and renovation of the town police station

․․․․․․$ 50,000.00

(p) To the Board of Supervisors of Lowndes County, Mississippi, to assist the Town of Crawford, Mississippi, in paying costs associated with infrastructure needs

․․․․․$ 250,000.00

(q) To assist the City of D'Iberville, Mississippi, in paying costs associated with the extension of Mallett Road

․․․$ 1,000,000.00

(r) To assist the Town of Coldwater, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 350,000.00

(s) To assist the Town of Tunica, Mississippi, in paying costs associated with road repairs

․․․․․$ 500,000.00

(t) To assist Tunica County, Mississippi, in paying costs associated with the extension of natural gas lines

․․․․․$ 150,000.00

(u) To assist the City of Starkville, Mississippi, in paying costs associated with Northside Drive drainage channel improvements, mobilization, channel shaping and grading

․․․․․$ 250,000.00

(v) To assist the City of Starkville, Mississippi, in paying costs associated with J.L. King Center infrastructure, security and lighting

․․․․․$ 250,000.00

(w) 2 To assist the City of Jackson, Mississippi, in paying costs associated with construction of a parking lot and related facilities for the Jackson Convention Center

․․․$ 1,000,000.00

(x) To assist the City of Oxford, Mississippi, in paying costs associated with repair and renovation of a building to be used by the City of Oxford Police Department

․․․$ 1,000,000.00

(y) To assist Perry County, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 250,000.00

(z) To assist the City of Columbus, Mississippi, Fire and Rescue in paying costs associated with the acquisition of a fire engine

․․․․․$ 350,000.00

(aa) To assist the City of Fulton, Mississippi, in paying costs associated with the purchase of and repair and renovation of a building to house City Hall and repair and renovation of the former City Hall to house other city departments

․․․$ 1,000,000.00

(bb) To assist Itawamba County, Mississippi, in paying costs associated with repair and renovation of the Itawamba County Courthouse and construction of a Justice Court

․․․$ 1,000,000.00

(cc) To assist Jones County, Mississippi, in paying costs associated with repair, renovation, upgrades and additions to the Jones County Law Enforcement Complex

․․․․․$ 500,000.00

(dd) To assist the City of Laurel, Mississippi, in paying costs associated with additions to the Veterans Museum in Laurel, Mississippi

․․․․․$ 250,000.00

(ee) 2 To assist Arise and Shine, Inc., with providing children and youth programs and services in Copiah County, Mississippi

․․․․․․$ 50,000.00

(ff) To assist the City of Crystal Springs, Mississippi, in paying costs associated with providing lighting for Pedestrian and Bicycle Corridor Federal Aid Project No. STP-0130-00(013)LPA/107363-701000

․․․․․$ 250,000.00

(gg) To assist in paying costs associated with repair and renovation of the Millsaps Heritage Center in the City of Hazlehurst, Mississippi

․․․․․$ 300,000.00

(hh) To assist the City of Ocean Springs, Mississippi, in paying costs associated with water system, sewer system and other infrastructure improvements and development of the Fayard project beautification

․․․$ 1,500,000.00

(ii) To assist the Diamondhead Fire District in paying various costs for the City Fire Department

․․․․․․$ 25,000.00

(jj) To assist in paying various costs for the Fenton Fire Station in Hancock County, Mississippi

․․․․․․$ 25,000.00

(kk) To assist in paying various costs for the County Farm Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(ll) To assist in paying various costs for the Lizan Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(mm) To assist in paying various costs for the Saucier Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(nn) To assist in paying various costs for the Success Fire Station in Harrison County, Mississippi

․․․․․․$ 25,000.00

(oo) To assist the City of Fayette, Mississippi, in paying costs associated with the construction, furnishing and equipping of a fire station for the city's fire department

․․․․․$ 400,000.00

(pp) To assist the City of Baldwyn, Mississippi, in paying costs associated with the construction of a satellite fire station

․․․․․$ 200,000.00

(qq) To assist the City of Baldwyn, Mississippi, in paying costs associated with repairs to Winddance Drive necessary for trucking company weight restrictions

․․․․․$ 100,000.00

(rr) To assist the City of Tupelo, Mississippi, in paying costs associated with lighting and curb upgrades to McCullough Boulevard

․․․․․$ 500,000.00

(ss) To assist the City of Booneville, Mississippi, in paying costs associated with the repair, replacement, adjustment and relocation of sewer lines and related sewer system infrastructure underneath and near the Northeast Mississippi Community College football field and surrounding area

․․․$ 1,000,000.00

(tt) To assist Madison County, Mississippi, in paying costs associated with making improvements to Bozeman Road, beginning at its intersection with Mississippi Highway 463 and proceeding north

․․․$ 2,500,000.00

(uu) To assist the City of Madison, Mississippi, in paying costs associated with renovation of the Performing Arts Center and placement of utility lines under the center

․․․$ 1,000,000.00

(vv) To assist the Town of Bruce, Mississippi, in paying costs associated with infrastructure improvements around and near both of the city's parks, including, but not limited to, paving town streets and parking lots, drainage improvements, water and sewer line repairs and extensions, and pavilion construction in such parks

․․․․․$ 400,000.00

(ww) To assist the Town of Bruce, Mississippi, in paying costs associated with repair and resurfacing of “Jimmy Beckley” Industrial Park Road

․․․․․$ 500,000.00

(xx) To assist the Town of Derma, Mississippi, in paying costs associated with water well repairs

․․․․․․$ 50,000.00

(yy) To assist the Town of Vardaman, Mississippi, in paying costs associated with paving town streets

․․․․․$ 150,000.00

(zz) To assist in paying costs associated with construction of an ambulance center for Tippah County Hospital

․․․․․$ 500,000.00

(aaa) To assist the Town of Walnut, Mississippi, in paying costs associated with the purchase of a fire truck for the town's fire department

․․․․․$ 300,000.00

(bbb) To assist the Town of Dumas, Mississippi, in paying costs associated with the purchase of equipment for the town's fire department

․․․․․․$ 25,000.00

(ccc) To assist in paying costs associated with creating a SkillPath 2030 Lab for the North Tippah School District

․․․․․$ 200,000.00

(ddd) To assist the City of Ripley, Mississippi, in paying costs associated with the purchase of equipment for the city's fire department

․․․․․$ 100,000.00

(eee) To assist the City of Ripley, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 200,000.00

(fff) To assist Mississippi Hills Heritage Area Alliance in paying costs associated with alliance activities

․․․․․$ 100,000.00

(ggg) To assist in paying costs associated with exhibits with robotics and code training for students at the Issac Chapel Rosenwald Historical Museum and Education Center in Marshall County, Mississippi

․․․․․$ 200,000.00

On April 21, 2023, the Board of Supervisors of Marshall County shall transfer to the Issac Chapel Rosenwald Historical Museum and Education Center the remaining balance of all funds received from the Department of Finance and Administration under this paragraph (ggg).

(hhh) To assist Delta Health System in paying costs associated with capital improvements and infrastructure improvements related to patient room compliance and women's center services

․․․$ 2,000,000.00

(iii) To assist the City of Gautier, Mississippi, in paying costs associated with construction of the Mississippi Songwriters Performing Arts Center and improvements to Town Commons Park, including, but not limited to, parking and through roads for an amphitheater

․․․$ 4,000,000.00

(jjj) To assist the City of Senatobia, Mississippi, in paying costs associated with repair, renovation and upgrades to Front Street Fire Station

․․․․․$ 500,000.00

(kkk) To assist the City of Gautier, Mississippi, in paying costs associated with expansion of RV sites and paving at Shepard State Park

․․․$ 1,500,000.00

(lll) To assist Chickasaw County, Mississippi, in paying costs associated with the CR42 Road project

․․․․․$ 500,000.00

(mmm) To assist in paying costs associated with construction of a firehouse for the Thorn Volunteer Fire Department in Chickasaw County, Mississippi

․․․․․․$ 50,000.00

(nnn) To assist Clay County, Mississippi, in paying costs associated with road projects in Supervisors District 2 in Clay County including overlay of Mayhew Road, Mayfield Road, Pinkerton Road, Clisby Road and Herman Shirley Road

․․․․․$ 500,000.00

(ooo) To assist Monroe County, Mississippi, in paying costs associated with road maintenance and repairs

․․․․․$ 500,000.00

(ppp) To assist the City of West Point, Mississippi, in paying costs associated with roof repair and/or replacement for Bryan Public Library

․․․․․$ 250,000.00

(qqq) To assist in paying costs associated with the construction or purchase of a building for the Michael H. Ball Veterans of Foreign Wars Post 12191 in Carroll County, Mississippi

․․․․․$ 200,000.00

(rrr) To assist the Town of Duck Hill, Mississippi, in paying costs associated with resurfacing streets

․․․․․$ 200,000.00

(sss) To assist the Town of Carrollton, Mississippi, in paying various costs associated with the town's water tower project

․․․․․․$ 20,000.00

(ttt) To assist in paying costs associated with various Winona-Montgomery County Consolidated School District renovation projects

․․․$ 7,000,000.00

(uuu) To assist in paying costs associated with a regional communications system for the Mississippi Organ Recovery Agency

․․․․․$ 200,000.00

(vvv) To assist the City of Columbia, Mississippi, in paying costs associated with improvements to the city's downtown storm drainage system and related infrastructure

․․․․․$ 500,000.00

(www) To assist Marion County, Mississippi, in paying costs associated with pavement maintenance for county roads

․․․․․$ 500,000.00

(xxx) To assist Lamar County, Mississippi, in paying costs associated with the Mental Health Diversion Center in Purvis, Mississippi

․․․․․$ 500,000.00

(yyy) To provide for the reimbursement of prior costs associated with acquisition and repair, renovation, furnishing and equipping of a building and related facilities for the Bovina Volunteer Fire Department in Warren County, Mississippi

․․․․․$ 250,000.00

(zzz) To assist the City of Vicksburg, Mississippi, in paying costs associated with lighting for city baseball fields

․․․․․$ 250,000.00

(aaaa) To assist Warren County, Mississippi, in paying costs associated with the purchase of culverts and construction and installation of sluice gates

․․․․․․$ 75,000.00

(bbbb) To assist the City of Grenada, Mississippi, in paying costs associated with road resurfacing for Southwest Frontage Road

․․․․․$ 250,000.00

(cccc) To assist Grenada County, Mississippi, in paying costs associated with construction and extension of New Industrial Park Road

․․․․․$ 500,000.00

(dddd) To assist Grenada County, Mississippi, in paying costs associated with resurfacing of National Guard Trout Road

․․․․․$ 750,000.00

(eeee) To assist Tallahatchie County, Mississippi, in paying costs associated with roof repair for Phillip Community Center in Tallahatchie County, Mississippi

․․․․․․$ 50,000.00

(ffff) To assist the City of Petal, Mississippi, in paying costs associated with the construction of an access road beginning at or near the intersection of Central Avenue and M. J. Harris Drive in Petal, Mississippi, and running southerly into the Robert E. Russell Sports Complex

․․․․․․$500,000.00

(gggg) To assist the City of Iuka, Mississippi, in paying costs associated with road paving, purchase of utility vehicles for the city's police department and fire department, city park upgrades, library repair and purchase of a dump truck and two (2) police cars

․․․․․․$250,000.00

(hhhh) To assist the City of Pontotoc, Mississippi, in paying costs associated with relocating the fire station on Main Street in the city to a less congested corner lot near the current location

․․․․․․$750,000.00

(iiii) To assist in paying costs associated with construction of the Agricola Multipurpose Center in George County, Mississippi

․․․$ 1,600,000.00

(jjjj) To assist in paying costs associated with industrial park wastewater replacement main in George County, Mississippi

․․․․․$ 400,000.00

(kkkk) To assist in paying costs associated with construction of a multipurpose arena in Jackson County, Mississippi

․․․․․$ 750,000.00

(llll) To assist Jasper County, Mississippi, in paying costs associated with repairs, resurfacing and improvements to roads and bridges including, but not limited to, CR 195 and CR 215

․․․․․$ 650,000.00

(mmmm) To assist Smith County, Mississippi, in paying costs associated with repair and repaving of county roads

․․․․․$ 250,000.00

(nnnn) To assist in paying costs associated with acquisition of motor vehicles for the Winston County Sheriff's Department

․․․․․$ 150,000.00

(oooo) To assist Kemper County, Mississippi, in paying costs associated with a gas line project from Dekalb, Mississippi, to Scooba, Mississippi

․․․․․$ 500,000.00

(pppp) To assist in paying costs associated with the purchase of equipment for the Kemper County Volunteer Fire Department

․․․․․․$ 50,000.00

(qqqq) To assist in paying costs associated with acquisition of motor vehicles for the Neshoba County Sheriff's Department

․․․․․$ 150,000.00

(rrrr) To assist the Town of Scooba, Mississippi, in paying costs associated with the renovation of town facilities

․․․․․․$ 75,000.00

(ssss) To assist the City of Hattiesburg, Mississippi, in paying costs associated with improvements in infrastructure in the Midtown area of the city, including, but not limited to, roads, bridges, water, sewer, drainage, sidewalks, stormwater detention, land acquisition, utility relocation and lighting

․․․․$1,750,000.00

(tttt) To assist the City of Hattiesburg, Mississippi, in paying costs associated with flood control, detention basins or other infrastructure improvements in and around Gordon's Creek

․․․․․$ 250,000.00

(uuuu) To assist Alcorn County, Mississippi, in paying costs associated with repair and renovation of the Alcorn County Courthouse

․․․$ 1,000,000.00

(vvvv) To assist in paying costs associated with Alcorn County School District improvements

․․․․․$ 150,000.00

(wwww) To Alcorn County, Mississippi, to assist in paying Alcorn County Fire Chiefs and Firefighters Association expenses

․․․․․$ 100,000.00

(xxxx) To assist the Jacinto Foundation, Inc., in paying costs associated with capital improvements, repairing, renovating, restoring, rehabilitating, preserving, furnishing and/or equipping the Jacinto Courthouse and related facilities in Alcorn County, Mississippi

․․․․․$ 100,000.00

(yyyy) To assist Covington County, Mississippi, in paying costs associated with improvements to Kelly Creek Road and/or Fruitstand Road

․․․․․$ 200,000.00

(zzzz) To assist Jefferson Davis County, Mississippi, in paying costs associated with improvements to Willie Fortenberry Road, Gum Swamp Road and/or Sumrall Road

․․․․․$ 100,000.00

(aaaaa) To assist the Town of Shubuta, Mississippi, in paying costs associated with refurbishing, repair, renovation, restoration and furnishing of the Town Hall building

․․․․․$ 200,000.00

(bbbbb) To assist Coahoma Community College in paying costs associated with completion of the HVAC system for the Coahoma County Higher Education Center

․․․․․$ 150,000.00

(ccccc) To assist Simpson County, Mississippi, in paying costs associated with various road paving projects

․․․․․$ 500,000.00

(ddddd) To assist the Town of D'Lo, Mississippi, in paying costs associated with paving South Maple Street, Elm Street, North Oak Street and North Maple Street

․․․․․$ 200,000.00

(eeeee) To provide funds to be distributed equally among the following fire departments in Simpson County, Mississippi, and Rankin County, Mississippi, to assist in paying various department costs: Braxton Fire Department, Cato Fire Department, Harrisville Volunteer Fire Department, Magee Fire Department, Mendenhall Fire Department, Simpson County Station 7 Fire Department, Old Pearl Volunteer Fire Department, Pinola Fire Department, Puckett Volunteer Fire Department and Shell Road Volunteer Fire Department

․․․․․․$150,000.00

(fffff) To assist in paying costs associated with the purchase of playground equipment for Houston Community Park in Itawamba County

․․․․․․$ 50,000.00

(ggggg) To assist Newton County, Mississippi, in paying costs associated with upgrades and repairs to Tanglewood Road

․․․․․$ 450,000.00

(hhhhh) To assist Scott County, Mississippi, in paying costs associated with infrastructure improvements on Coal Bluff Road

․․․․․$ 350,000.00

(iiiii) To assist the Town of Plantersville, Mississippi, in paying costs associated with infrastructure improvements and the purchase of equipment for the town's police department

․․․․․$ 100,000.00

(jjjjj) To assist Oktibbeha County, Mississippi, in paying costs associated with upgrades and improvements to Maben Sturgis Road

․․․$ 1,000,000.00

(kkkkk) To assist the City of Starkville, Mississippi, in paying costs associated with the city's Main Street project

․․․$ 1,250,000.00

(lllll) To assist Humphreys County, Mississippi, in paying costs associated with repairs, including asbestos removal, to the Humphreys County Courthouse

․․․․․$ 400,000.00

(mmmmm) To assist the City of New Albany, Mississippi, in paying costs associated with central business district renovations

․․․․․$ 250,000.00

(nnnnn) To assist the CREATE Foundation in paying costs associated with storm shelter and community center renovations in the Red Hill Community in Union County, Mississippi

․․․․․$ 150,000.00

(ooooo) To the Board of Trustees of Southwest Mississippi Community College for the purpose of providing funds for the costs associated with the construction of a new outdoor multipurpose center on the campus of the college

․․․․․$ 500,000.00

(ppppp) 1 2 To Scenic Rivers Development Alliance for the purpose of making improvements at parks and facilities as follows: golf cart path repairs and course equipment upgrades at Quail Hollow Golf Course in Pike County; building repairs and equipment upgrades at Bogue Chitto Water Park in Pike County; building repairs, arena equipment and bleachers at Ethel Vance Park in Pike County; building repairs and fencing at Liberty Town Fields in Pike County; ADA sidewalk improvements and building repairs at Walkers Bridge Water Park in Walthall County; pier improvements, building improvements and road improvements at the County Outdoor Complex in Walthall County and park improvements in Franklin County

․․․$ 1,000,000.00

(qqqqq) To assist the Caledonia Natural Gas District in paying costs associated with acquisition of three (3) pickup trucks to be used as service trucks

․․․․․$ 150,000.00

(rrrrr) To assist Neshoba County, Mississippi, for the reimbursement of prior costs associated with transition to the MSWIN system

․․․$ 1,000,000.00

(sssss) To assist in paying costs associated with the Neshoba General Hospital Ambulance Enterprise

․․․․․$ 250,000.00

(ttttt) 1 2 To assist the Briarwood Pool in Jackson, Mississippi, in paying costs associated with ADA requirements and accessibility plan

․․․․․$ 250,000.00

(uuuuu) To assist Hinds County, Mississippi, in paying costs associated with Phase I White Oak Creek streambank erosion improvements to a portion of the creek running from at or near Old Canton Road to at or near Briarwood Drive in the City of Jackson, Mississippi

․․․$ 2,000,000.00

(vvvvv) To assist the City of Tupelo, Mississippi, in paying costs associated with improvements to Endville Road

․․․․․$ 500,000.00

(wwwww) To provide funds to Wayne County, Mississippi, to be distributed equally among the following volunteer fire departments in Wayne County, Mississippi, to assist in paying various department costs: Battles Volunteer Fire Department, Beat Four Volunteer Fire Department, Buckatunna Volunteer Fire Department, Central Volunteer Fire Department, Clara Volunteer Fire Department, Coyt Volunteer Fire Department, Crossroads Volunteer Fire Department, Denham Volunteer Fire Department, Ecutta Volunteer Fire Department, Hiwanee Volunteer Fire Department, Matherville Volunteer Fire Department, Maynor Creek Volunteer Fire Department, Mulberry Volunteer Fire Department, Pleasant Grove Volunteer Fire Department, Progress Volunteer Fire Department, Strengthford Volunteer Fire Department and Yellow Creek Volunteer Fire Department

․․․․․$ 340,000.00

(xxxxx) To assist the City of Waynesboro, Mississippi, in paying city fire department costs

․․․․․․$ 70,000.00

(yyyyy) To assist the Town of State Line, Mississippi, in paying various department costs for Stateline Volunteer Fire Department

․․․․․․$ 20,000.00

(zzzzz) To assist in paying various department costs for Richton Volunteer Fire Department in Perry County, Mississippi

․․․․․․$ 20,000.00

(aaaaaa) To assist the Town of State Line, Mississippi, in paying costs associated with acquisition of motor vehicles for the city's police department

․․․․․․$ 50,000.00

(bbbbbb) To assist the City of Picayune, Mississippi, in paying costs associated with improvements to North Frontage Road from Interstate 59 in Picayune

․․․․․$ 850,000.00

(cccccc) To assist the City of Raymond, Mississippi, in paying costs associated with renovation, rehabilitation and expansion of and additions to the city's police station

․․․․․$ 250,000.00

(dddddd) To assist Benton County, Mississippi, in paying costs associated with maintenance of roads and bridges

․․․․․$ 500,000.00

(eeeeee) To assist the Town of Potts Camp, Mississippi, in paying costs associated with the acquisition of a fire truck

․․․․․$ 300,000.00

(ffffff) To assist the Town of Hickory Flat, Mississippi, in paying costs associated with the acquisition of equipment for the town's police department

․․․․․$ 100,000.00

(gggggg) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 1 in Union County

․․․․․$ 500,000.00

(hhhhhh) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 2 in Union County

․․․․․$ 500,000.00

(iiiiii) To provide matching funds to the City of Charleston, Mississippi, for the repair of Charleston City Hall

․․․․․$ 250,000.00

(jjjjjj) To assist the Town of Coffeeville, Mississippi, in paying costs associated with street improvements

․․․․․$ 125,000.00

(kkkkkk) To assist the City of Water Valley, Mississippi, in paying costs associated with renovation of the Water Valley Civic Auditorium

․․․․․$ 225,000.00

(llllll) To assist Pearl River County, Mississippi, in paying costs associated with county road maintenance

․․․․․$ 500,000.00

(mmmmmm) To assist the City of Morton, Mississippi, in paying costs associated with repairs, resurfacing, upgrades and improvements to streets and roads around Morton High School and surrounding areas in the City of Morton

․․․․․$ 150,000.00

(nnnnnn) To provide funds to be distributed equally among the eight (8) volunteer fire departments in Scott County, Mississippi, to assist in paying various department costs and expenses

․․․․․$ 200,000.00

(oooooo) To assist in paying costs associated with repair and renovation of facilities at Chautauqua Park in Crystal Springs, Mississippi

․․․․․$ 500,000.00

(pppppp) To assist Quitman Community Hospital in paying costs associated with improvements and upgrades to facilities and equipment

․․․․․$ 500,000.00

(qqqqqq) To provide funds to be distributed in the amount of $25,000.00 to fire departments in Prentiss County, Mississippi, to assist in paying equipment costs

․․․․․$ 375,000.00

(rrrrrr) To assist the City of Senatobia, Mississippi, in paying costs associated with lighting and other improvements to city-owned facilities

․․․$ 1,000,000.00

(ssssss) To assist Tate County, Mississippi, in paying costs associated with road and infrastructure improvements

․․․$ 5,000,000.00

(tttttt) To assist in paying costs associated with construction of an Agriculture Technology building at Independence High School in the Tate County School District

․․․․․$ 750,000.00

(uuuuuu) To provide funds to be distributed equally among all volunteer fire departments in Clarke County, Mississippi, to assist in paying equipment costs and for upgrades

․․․․․$ 150,000.00

(vvvvvv) To assist in paying costs associated with acquisition of motor vehicles with upfit, lights, cages and sirens, for the Clarke County Sheriff's Department

․․․․․$ 100,000.00

(wwwwww) To assist Lincoln County, Mississippi, in paying costs associated with HVAC system and equipment repairs and/or replacement

․․․․․$ 500,000.00

(xxxxxx) To assist Jackson Metropolitan Technical Center in paying costs associated with roof and building repairs for its building

․․․․․$ 100,000.00

(yyyyyy) To assist Attala County, Mississippi, to provide funds for the acquisition of fire trucks for Carmack Volunteer Fire Department, Friendship Volunteer Fire Department, Providence Fire Department and Zama Volunteer Fire Department

․․․$ 1,000,000.00

(zzzzzz) To assist Attala County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to county roads and bridges

․․․$ 1,000,000.00

(aaaaaaa) To assist Leake County, Mississippi, to provide funds for the acquisition of fire trucks, firefighting equipment and gear for volunteer fire departments in Leake County

․․․$ 2,000,000.00

(bbbbbbb) To assist Attala County, Mississippi, in paying costs associated with repair and/or replacement of the roof for the Jack Post Industrial Building

․․․$ 1,000,000.00

(ccccccc) To assist the Town of West, Mississippi, in paying costs associated with repairs and improvements to town facilities

․․․․․$ 200,000.00

(ddddddd) To assist the City of Kosciusko, Mississippi, in paying costs associated with repair and maintenance of city facilities

․․․․․$ 500,000.00

(eeeeeee) To assist in paying costs associated with construction of a new building for American Legion Post No. 44 in Attala County, Mississippi

․․․․․$ 300,000.00

(fffffff) To assist the City of Clinton, Mississippi, in paying costs associated with site work for and construction and development of streets, street lighting and signals, electrical and communications distribution systems and equipment, water system and sewer system infrastructure and related infrastructure within an area bound by U.S. Highway 80, Springridge Road, Interstate 20 and Clinton-Raymond Road/Madison Street in the City of Clinton

․․․$ 8,000,000.00

(ggggggg) To assist the Town of Flora, Mississippi, in paying costs associated with improvements to the town's water system and sewer system infrastructure

․․․$ 1,000,000.00

(hhhhhhh) To assist Rankin County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to roads and bridges

․․․$ 8,000,000.00

(iiiiiii) To assist the City of Brandon, Mississippi, in paying costs associated with infrastructure improvements

․․․$ 2,000,000.00

(jjjjjjj) To assist the City of Pearl, Mississippi, in paying costs associated with construction of a bridge extending from the intersection of the extension of Ware Street and relocated St. Augustine Street to Pearson Road in the City of Pearl

․․․․․$ 500,000.00

(kkkkkkk) To assist Harrison County, Mississippi, in paying costs associated with Sportsplex improvements in the City of Long Beach, Mississippi

․․․$ 1,500,000.00

(lllllll) To assist in paying costs associated with improvements to Lumpkin Stadium for the Long Beach School District

․․․․․$ 100,000.00

(mmmmmmm) To provide $22,222.22 to each of the following fire departments in Choctaw County, Mississippi, to assist in paying various department costs: Chester Volunteer Fire Department, Town of Ackerman Fire Department, Bywy Volunteer Fire Department, Simpson Volunteer Fire Department, Town of Weir Fire Department, Panhandle Volunteer Fire Department, Union Volunteer Fire Department and Town of French Camp Fire Department and to provide $22,222.24 to the Reform Fire Department in Choctaw County, Mississippi, to assist in paying various department costs

․․․․․$ 200,000.00

(nnnnnnn) To provide funds to Winston County, Mississippi, to be distributed equally among the following fire departments in Winston County, Mississippi, to assist in paying various department costs: Nanih Waiya Volunteer Fire Department, Shiloh Volunteer Fire Department, City of Louisville Fire Department, Lo Butcha Volunteer Fire Department, Town of Noxapater Volunteer Fire Department and Mars Hill Volunteer Fire Department

․․․․․$ 120,000.00

(ooooooo) To provide funds to be distributed equally among the following fire departments in Webster County, Mississippi, to assist in paying various department costs: Town of Mathiston Volunteer Fire Department, City of Eupora Fire Department and Tomnolen Volunteer Fire Department

․․․․․․$ 60,000.00

(ppppppp) To assist the City of Eupora, Mississippi, in paying costs associated with street repairs, resurfacing and improvements

․․․․․$ 300,000.00

(qqqqqqq) To assist the City of Louisville, Mississippi, in paying the costs associated with constructing a road and other transportation infrastructure in the City of Louisville that will provide and improve access to land owned by the city designated for an economic development project on or near the location of Winston Plywood & Veneer

․․․․․$ 200,000.00

(rrrrrrr) To assist the Town of French Camp, Mississippi, in paying the costs associated with sidewalk repairs, lighting and improvements for the town's Historic Downtown District and School Street

․․․․․$ 100,000.00

(sssssss) To provide funds to Choctaw County, Mississippi, for repairs and resurfacing of roads

․․․․․$ 500,000.00

(ttttttt) To assist the Town of Ackerman, Mississippi, in paying costs associated with street repairs, resurfacing and improvements

․․․․․$ 200,000.00

(uuuuuuu) To assist the Town of Mathiston, Mississippi, in paying costs associated with construction, repair, renovation, upgrades and improvements to the town's facilities

․․․․․$ 100,000.00

(vvvvvvv) To assist Choctaw County, Mississippi, in paying costs associated with Courthouse renovations and improvements

․․․․․$ 100,000.00

(wwwwwww) To assist American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(xxxxxxx) To assist VFW Post 3806 in the City of Eupora, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(yyyyyyy) To assist VFW Post 4540 in Winston County, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(zzzzzzz) To assist the American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities

․․․․․․$ 25,000.00

(aaaaaaaa) To assist in paying the costs associated with land acquisition, site development and construction, furnishing and equipping of new buildings and facilities for, and the relocation of, the Mississippi Armed Forces Museum at Camp Shelby to property owned by the Mississippi Military Department and located near Camp Shelby in Forrest County, Mississippi

․․․$ 6,000,000.00

(bbbbbbbb) 1 2 To assist the City of Pascagoula, Mississippi, in paying costs associated with renovations of city offices

․․․$ 1,000,000.00

(cccccccc) To assist the Town of Sardis, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges

․․․․․$ 250,000.00

(dddddddd) To assist the Town of Como, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges

․․․․․$ 250,000.00

(eeeeeeee) To assist the City of Bay Springs, Mississippi, in paying the costs associated with repairs to Payton Avenue

․․․․․․$ 35,000.00

(ffffffff) To assist the Town of Heidelberg, Mississippi, in paying the costs associated with repairs to Walnut Street

․․․․․․$ 45,000.00

(gggggggg) To assist East Jasper School District in paying the costs associated with the acquisition of the Old Heidelberg Academy

․․․․․$ 350,000.00

(hhhhhhhh) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with improvements to Dabbs Street

․․․․․$ 250,000.00

(iiiiiiii) To assist Lincoln County, Mississippi, in paying the costs associated with repairs and improvements to the county courthouse

․․․․․$ 350,000.00

(jjjjjjjj) To assist the City of Carthage, Mississippi, in paying the costs associated with the repair and renovation of the coliseum

․․․․․$ 600,000.00

(kkkkkkkk) To assist Holmes County, Mississippi, in paying the costs associated with the paving and improvements to Salem/Courts Road

․․․․․$ 600,300.00

(llllllll) To assist Tougaloo College in paying the costs associated with the improvement, renovation and preservation of the historic Mansion building

․․․․․$ 600,000.00

(mmmmmmmm) To assist the City of Southaven, Mississippi, in paying costs associated with a traffic signal at the intersection of Airways Blvd. and Guthrie Drive

․․․․․$ 270,000.00

(nnnnnnnn) To assist DeSoto County, Mississippi, in paying the costs associated with a traffic signal at the intersection of Byhalia Road and Hwy 305 in Lewisburg/Olive Branch

․․․․․$ 270,000.00

(oooooooo) To assist Marshall County, Mississippi, in paying the costs associated with building the Chickasaw Trail Emergency Response Center

․․․$ 1,000,000.00

(pppppppp) To assist the Town of Terry, Mississippi, in paying the costs associated with the renovation of a community center

․․․․․․$ 30,000.00

(qqqqqqqq) To assist the City of Byram, Mississippi, in paying the costs associated with bridge and drainage projects

․․․․․$ 500,000.00

(rrrrrrrr) To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for Thalia Mara Hall

․․․$ 2,000,000.00

(ssssssss) 1 2 To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for the Jackson Planetarium

․․․$ 2,000,000.00

(tttttttt) To assist Panola County, Mississippi, in paying the costs associated with airport improvements

․․․․․$ 500,000.00

(uuuuuuuu) To assist the Town of Sardis, Mississippi, in paying costs associated with the Sardis Lake Development project

․․․$ 1,700,000.00

(vvvvvvvv) To assist the Town of Noxapater, Mississippi, in paying the costs associated with paving, repairs and improvements to city streets

․․․․․$ 250,000.00

(wwwwwwww) To assist the Town of Walnut Grove, Mississippi, in paying the costs associated with the purchase of a new fire truck

․․․․․$ 250,000.00

(xxxxxxxx) To assist the Lee County 4th District Community Development Group, a nonprofit corporation, in paying the costs associated with the construction/improvement to its community center

․․․․․$ 300,000.00

(yyyyyyyy) To assist the Windows of Amory, a nonprofit corporation, for expenses related to improvements and operations of the former First Christian Church, known as “The Windows”

․․․․․$ 200,000.00

(zzzzzzzz) To assist the City of Aberdeen, Mississippi, in paying the costs associated with repairs and improvements to the Magnolias

․․․․․$ 150,000.00

(aaaaaaaaa) To assist Claiborne County, Mississippi, in paying the costs associated with repairs and improvements to historical structures in the county

․․․․․․$ 75,000.00

(bbbbbbbbb) To assist Claiborne County, Mississippi, in paying the costs associated with the replacement of an air conditioning and heating system for the county jail

․․․․․․$ 80,000.00

(ccccccccc) To assist Claiborne County, Mississippi, in paying the costs associated with the resurfacing of Russom-Westside Road

․․․․․$ 300,000.00

(ddddddddd) 1 2 To assist the Summit Community Development Foundation in paying the costs associated with the Stand Pipe project

․․․․․$ 200,000.00

(eeeeeeeee) To assist the City of Natchez, Mississippi, in paying the costs associated with lighting of the Mississippi River Bridge

․․․․․$ 500,000.00

(fffffffff) To assist the City of Magee, Mississippi, in paying the costs associated with infrastructure improvements

․․․․․$ 150,000.00

(ggggggggg) To assist the City of Mendenhall, Mississippi, in paying costs associated with infrastructure improvements

․․․․․$ 150,000.00

(hhhhhhhhh) To assist Montgomery County, Mississippi, in defraying expenses for infrastructure improvements and industrial facility

․․․$ 1,000,000.00

(iiiiiiiii) To assist Attala County, Mississippi, in paying the costs associated with roof repairs for a county-owned building

․․․․․$ 600,000.00

(jjjjjjjjj) To assist the Mississippi Department of Transportation in paying the costs associated with an overpass for Old Highway 63 over Highway 98

․․․$ 1,200,000.00

(kkkkkkkkk) To assist Greene County, Mississippi, in paying the costs associated with asbestos abatement and demolition of an abandoned factory building

․․․․․$ 600,000.00

(lllllllll) To assist Greene County, Mississippi, in paying the costs associated with the conversion of the old farmer's market into a regional emergency operations center

․․․$ 1,200,000.00

(mmmmmmmmm) To assist the Greene County School District in paying costs associated with tornado and wind damage at the McLain Attendance Center

․․․․․․$ 50,000.00

(nnnnnnnnn) To assist the City of D'Iberville, Mississippi, in paying the costs associated with upgrades, mitigation and improvements to the city marina

․․․․․$ 750,000.00

(ooooooooo) To assist Jackson County, Mississippi, in paying the costs associated with the renovations and expansions of the Ball Park Road Fire Station

․․․․․$ 750,000.00

(ppppppppp) To assist the City of Ocean Springs, Mississippi, in paying costs associated with improvements to Riley Road

․․․․․$ 500,000.00

(qqqqqqqqq) To assist the Pearl & Leaf Rivers Rails to Trails Recreational District in paying the costs associated with overlaying the trail from James Lynn Cartlidge Gateway to Carolyn McRaney Gateway and paving the parking lots at stations

․․․$ 1,500,000.00

(rrrrrrrrr) To assist the City of Flowood, Mississippi, in paying the costs associated with infrastructure improvements to North Flowood Drive

․․․$ 2,000,000.00

(sssssssss) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 25 between Grants Ferry Road and Mississippi Highway 471

․․․$ 4,000,000.00

(ttttttttt) To assist the City of Macon, Mississippi, in paying the costs associated with inspection, repairs and improvements to the Electric Department Office

․․․․․․$ 40,000.00

(uuuuuuuuu) To assist Noxubee County, Mississippi, in paying the costs associated with a roof replacement on the county courthouse

․․․․․$ 400,000.00

(vvvvvvvvv) To assist the City of Poplarville, Mississippi, in paying costs associated with the acquisition of a new fire truck

․․․․․$ 500,000.00

(wwwwwwwww) To assist Warren County, Mississippi, in paying the costs associated with upgrades and improvements for the historic Old Courthouse and grounds in Vicksburg

․․․․․$ 650,000.00

(xxxxxxxxx) To assist the City of Gulfport, Mississippi, in paying costs associated with the Interconnecting Gulfport project related to the federal BUILD grant route, to include Pool Street Extension, Creosote Road Extension, and Daniel Boulevard Extension

․․․$ 3,500,000.00

(yyyyyyyyy) To assist Yazoo County, Mississippi, in paying the costs associated with the construction and repairs of the Lake George Bridge

․․․$ 3,000,000.00

(zzzzzzzzz) To assist Issaquena County, Mississippi, in paying the costs associated with the construction and repairs of the Mannie Road Bridge

․․․$ 1,500,000.00

(aaaaaaaaaa) To assist Sharkey County, Mississippi, in paying the costs associated with the construction and repairs of the Low Water Bridge Road Bridge

․․․$ 1,500,000.00

(bbbbbbbbbb) To assist the Warren County Port Commission in defraying expenses for environmental and permit

․․․․․$ 500,000.00

(cccccccccc) To assist Quitman County, Mississippi, in paying the costs associated with infrastructure improvements on county roads and bridges

․․․․․$ 500,000.00

(dddddddddd) To assist Perry County, Mississippi, in paying the costs associated with the widening of Cochran Road

․․․․․$ 600,000.00

(eeeeeeeeee) To assist the City of Richland, Mississippi, in paying the costs associated with the Highway 49 pedestrian crossover

․․․․․$ 500,000.00

(ffffffffff) To assist the City of Pearl, Mississippi, in paying the costs associated with the Pearl-Richland Intermodal Bridge

․․․$ 2,000,000.00

(gggggggggg) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 21 in Sebastopol, Mississippi

․․․․․$ 400,000.00

(hhhhhhhhhh) To assist the Town of Decatur, Mississippi, in paying the costs associated with upgrading rescue extrication equipment

․․․․․․$ 60,000.00

(iiiiiiiiii) To assist the City of Hernando, Mississippi, in paying the costs associated with infrastructure improvements to the Oak Grove and Highway 51 intersection

․․․․․$ 500,000.00

(jjjjjjjjjj) To assist the City of Tupelo, Mississippi, in the refurbishment of Ballard Park for the purposes of renovation and to establish a special needs (all inclusive) children's playground

․․․․․$ 500,000.00

(kkkkkkkkkk) To assist the City of Tupelo, Mississippi, in paying costs associated with turnaround access at the Elvis Presley Birthplace

․․․․․$ 250,000.00

(llllllllll) To assist the City of Saltillo, Mississippi, in paying the costs associated with infrastructure improvements

․․․․․$ 250,000.00

(mmmmmmmmmm) To assist the City of Gluckstadt, Mississippi, in paying the costs associated with the acquisition of land and construction of a new police station

․․․$ 1,000,000.00

(nnnnnnnnnn) To assist the City of Ridgeland, Mississippi, in paying the costs associated with the construction of the Commerce Park Connector Road

․․․$ 1,000,000.00

(oooooooooo) To assist the City of Ridgeland, Mississippi, in paying the costs associated with road paving and improvements to city streets

․․․$ 1,500,000.00

(pppppppppp) To assist the City of Olive Branch, Mississippi, in paying the costs associated with infrastructure improvement on Pleasant Hill Road from SR 302 to Stateline Road

․․․․․$ 750,000.00

(qqqqqqqqqq) To assist the Horn Lake Creek Basin Interceptor Sewer District in paying the costs associated with an infrastructure project

․․․$10,000,000.00

(rrrrrrrrrr) To assist the City of Corinth, Mississippi, in paying the costs associated with the EFLAP Bridge Replacement

․․․․․$ 500,000.00

(ssssssssss) To assist Alcorn County, Mississippi, in paying the costs associated with infrastructure improvements at the Getwell Road and Harper Road Intersection

․․․․․$ 350,000.00

(tttttttttt) To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with improvements to the Blue Mountain Children's Park

․․․․․$ 150,000.00

(uuuuuuuuuu) To assist the Town of Farmington, Mississippi, in paying the costs associated with computer equipment upgrades for city hall

․․․․․․$ 25,000.00

(vvvvvvvvvv) To assist the City of Corinth, Mississippi, in paying the costs associated with the Corinth Veterans Honor Memorial

․․․․․․$ 25,000.00

(wwwwwwwwww) To assist the University of Southern Mississippi in paying the costs associated with re-roofing the coliseum

․․․․․$ 500,000.00

(xxxxxxxxxx) To assist Stone County, Mississippi, in paying the costs associated with road paving and improvements to county roads and bridges

․․․․․$ 500,000.00

(yyyyyyyyyy) 1 2 To assist the City of Greenville, Mississippi, in paying the costs of construction and development of the downtown green space associated with the new federal courthouse as part of the Thad Cochran Project

․․․․․$ 500,000.00

(zzzzzzzzzz) To assist the City of Greenville, Mississippi, in paying the costs of redevelopment of Hangar 173 at airport to assist the Mississippi Delta Community College (MDCC) Aerospace Maintenance Instruction Program

․․․$ 1,500,000.00

(aaaaaaaaaaa) To assist the City of Cleveland, Mississippi, in paying the costs associated with the Airport Terminal Road Extension Project

․․․$ 1,000,000.00

(bbbbbbbbbbb) To assist Tishomingo County, Mississippi, in paying the costs associated with a tornado siren and storm shelter at Carter's Branch Volunteer Fire Department

․․․․․․$ 50,000.00

(ccccccccccc) To assist the Town of Marietta, Mississippi, in paying the costs associated with an infrastructure project

․․․․․$ 165,000.00

(ddddddddddd) To assist the Town of Mantachie, Mississippi, in paying the costs associated with modernizing the town's police force

․․․․․$ 100,000.00

(eeeeeeeeeee) To assist Tishomingo County, Mississippi, in paying the costs associated with a roof replacement for the Circuit Courthouse

․․․․․$ 400,000.00

(fffffffffff) To assist the City of Iuka, Mississippi, in paying the costs associated with repairs and improvements to city streets

․․․․․$ 150,000.00

(ggggggggggg) To assist the Yellow Creek Inland Port Authority in paying the costs associated with infrastructure and port improvement

․․․$ 1,500,000.00

(hhhhhhhhhhh) To assist Pontotoc County, Mississippi, in paying the costs associated with a Veteran's Service Center in Pontotoc

․․․․․$ 125,000.00

(iiiiiiiiiii) To assist Pontotoc County, Mississippi, in paying costs associated with improvements to the Fairgrounds/Exhibit Building Parking Project

․․․․․$ 100,000.00

(jjjjjjjjjjj) To assist the City of Calhoun City, Mississippi, in paying the costs associated with paving and improvements to city streets

․․․․․$ 200,000.00

(kkkkkkkkkkk) To assist the Mississippi Arts and Entertainment Experience (The MAX) in paying the costs associated with upgrading exhibits

․․․․․$ 250,000.00

(lllllllllll) To assist Yazoo County, Mississippi, in paying costs associated with renovations at the Oakes African-American Cultural Center

․․․․․$ 100,000.00

(mmmmmmmmmmm) To assist the City of Pass Christian, Mississippi, in paying the costs associated with the Pass Christian Downtown Redevelopment Initiative

․․․․․$ 750,000.00

(nnnnnnnnnnn) To assist Clay County, Mississippi, in paying the costs associated with the renovations of the county courthouse

․․․․․$ 350,000.00

(ooooooooooo) To assist the City of West Point, Mississippi, in paying the costs associated with road paving and improvements to city streets

․․․․․$ 400,000.00

(ppppppppppp) To assist the City of Macon, Mississippi, for reimbursement to the city for engineers, clean up of debris, and to stabilize exterior of Electric Department when surrounding buildings collapsed (local state of emergency)

․․․․․․$ 35,000.00

(qqqqqqqqqqq) To assist the Pascagoula Redevelopment Authority in paying the costs associated with the downtown revitalization project

․․․․․$ 750,000.00

(rrrrrrrrrrr) To assist the City of Eupora, Mississippi, in paying the costs associated with the construction of an amphitheater

․․․․․․$ 50,000.00

(sssssssssss) To assist the City of Eupora, Mississippi, in paying the costs associated with a walking trail

․․․․․․$ 10,000.00

(ttttttttttt) To assist Lowndes County, Mississippi, in paying the costs associated with the construction, development, upgrades and improvements to the rail yard expansion at the West Bank Port, and other rail improvements in Lowndes County that provide otherwise support freight rail service to and from the West Bank Port

․․․$ 3,200,000.00

(uuuuuuuuuuu) To assist the City of Jackson, Mississippi, in paying the costs associated with the widening, straightening and clearing debris from Eubanks Creek from State Street to Old Canton Road

․․․․․$ 500,000.00

(vvvvvvvvvvv) 1 2 To assist the Department of Finance and Administration in paying the costs associated with the development of the LeFleur's Bluff Otter Creek Golf Park and Connector Trail Project

․․․$13,250,000.00

(wwwwwwwwwww) To assist the City of Vicksburg, Mississippi, in paying costs associated with the river front development

․․․$ 3,500,000.00

(xxxxxxxxxxx) To assist the City of Pelahatchie, Mississippi, in paying the costs associated with repairs and improvements to roads and bridges

․․․․․$ 300,000.00

(yyyyyyyyyyy) To assist the Marty Stuart Congress of Country Music Museum in paying the costs associated with the completion of the Ellis Theatre

․․․․․$ 500,000.00

(zzzzzzzzzzz) To assist the City of Water Valley, Mississippi, in paying the costs associated with upgrades and improvements to the city-owned electrical system

․․․․․$ 500,000.00

(aaaaaaaaaaaa) To assist the North Mississippi Health Services in paying the costs associated with the unfinished dedicated operating room for cesarean deliveries at the hospital in Amory, Mississippi, which room may be used as a negative pressure room

․․․$ 1,000,000.00

(bbbbbbbbbbbb) To assist the B.B. King Museum and Delta Interpretive Center in paying costs associated with renovations, repairs and improvements to the B.B. King Museum and Club Ebony

․․․$ 2,500,000.00

(cccccccccccc) To assist the Department of Finance and Administration - Bureau of Building, Ground and Real Property Management for the Mississippi Sports Hall of Fame and Museum in paying costs associated with renovations, repairs and improvements to the Mississippi Sports Hall of Fame

․․․$ 2,500,000.00

(dddddddddddd) To assist the Town of Macon, Mississippi, in paying costs associated with storm cleanup and emergency operation including storm debris removal

․․․․․․$ 75,000.00

(eeeeeeeeeeee) To assist Noxubee County, Mississippi, in paying costs associated with repair of the Veterans Building

․․․․․․$ 25,000.00

(ffffffffffff) To assist Noxubee County, Mississippi, in paying costs associated with road maintenance and repairs

․․․․․$ 150,000.00

(gggggggggggg) [Deleted]

(hhhhhhhhhhhh) To assist the Town of Vaiden, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 100,000.00

(iiiiiiiiiiii) To assist the Town of McCool, Mississippi, in paying costs associated with various infrastructure projects

․․․․․$ 100,000.00

(jjjjjjjjjjjj) To assist the Tate County Heritage Museum in paying costs associated with acquisition and updating of exhibits and displays and repair, restoration, upgrades and improvements to equipment and facilities

․․․․․․$ 50,000.00

(kkkkkkkkkkkk) To assist the Mississippi's Toughest Kids Foundation in paying the costs associated with:

(i) Design, preplanning, construction, furnishing and equipping of buildings and related facilities at Camp Kamassa in Copiah County, Mississippi; and

(ii) Design, preplanning, construction and development of infrastructure at Camp Kamassa in Copiah County, Mississippi

․․․$ 1,000,000.00
Miss. Code Ann. § 27-19-56.384 — MS Code / Title 27 / Chapter 1 / Section 19-56.384
Miss. Code Ann. § 27-19-56.384
Status: in_force

(1) Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the preservation of the Kemp's ridley sea turtle. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Institute for Marine Mammal Studies, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Institute for Marine Mammal Studies.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-65-241 — MS Code / Title 27 / Chapter 25 / Section 65-241
Miss. Code Ann. § 27-65-241
Status: repealed

(1) As used in this section, the following terms shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:

(a) “ Hotel ” or “ motel ” means and includes a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms shall not include a place of lodging with ten (10) or less rental units.

(b) “ Municipality ” means any municipality in the State of Mississippi with a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census.

(c) “ Restaurant ” means and includes all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds One Hundred Thousand Dollars ($100,000.00). The term “restaurant” shall not include any nonprofit organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code . For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated.

(2)(a) Subject to the provisions of this section, the governing authorities of a municipality may impose upon all persons as a privilege for engaging or continuing in business or doing business within such municipality, a special sales tax at the rate of not more than one percent (1%) of the gross proceeds of sales or gross income of the business, as the case may be, derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq.

(b) The tax levied under this section shall apply to every person making sales of tangible personal property or services within the municipality but shall not apply to:

(i) Sales exempted by Sections 27-65-19, 27-65-101, 27-65-103, 27-65-105, 27-65-107, 27-65-109 and 27-65-111 of the Mississippi Sales Tax Law;

(ii) Gross proceeds of sales or gross income of restaurants derived from the sale of food and beverages;

(iii) Gross proceeds of sales or gross income of hotels and motels derived from the sale of hotel rooms and motel rooms for lodging purposes;

(iv) Retail sales of food for human consumption not purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, but which would be exempt under Section 27-65-111(o) from the taxes imposed by this chapter if the food items were purchased with food stamps;

(v) Gross income of businesses engaging or continuing in the business of TV cable systems, subscription TV services, and other similar activities, including, but not limited to, cable Internet services;

(vi) Wholesale sales of food and drink for human consumption sold to full service vending machine operators; and

(vii) Wholesale sales of light wine, light spirit product, beer and alcoholic beverages.

(3)(a) Before any tax authorized under this section may be imposed, the governing authorities of the municipality shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax to be imposed, the purposes for which the revenue collected pursuant to the tax levy may be used and expended, the date upon which the tax shall become effective, the date upon which the tax shall be repealed, and calling for an election to be held on the question. The date of the election shall be set in the resolution. Notice of the election shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the municipality, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the municipality may vote. The ballots used at the election shall have printed thereon a brief description of the sales tax, the amount of the sales tax levy, a description of the purposes for which the tax revenue may be used and expended and the words “FOR THE LOCAL SALES TAX” and “AGAINST THE LOCAL SALES TAX” and the voter shall vote by placing a cross (X) or check mark (√) opposite his choice on the proposition. When the results of the election have been canvassed by the election commissioners of the municipality and certified by them to the governing authorities, it shall be the duty of such governing authorities to determine and adjudicate whether at least three-fifths ( 3 / 5 ) of the qualified electors who voted in the election voted in favor of the tax. If at least three-fifths ( 3 / 5 ) of the qualified electors who voted in the election voted in favor of the tax, the governing authorities shall adopt a resolution declaring the levy and collection of the tax provided in this section and shall set the first day of the second month following the date of such adoption as the effective date of the tax levy. A certified copy of this resolution, together with the result of the election, shall be furnished to the Department of Revenue not less than thirty (30) days before the effective date of the levy.

(b) A municipality shall not hold more than two (2) elections under this subsection.

(4) The revenue collected pursuant to the tax levy imposed under this section may be expended to pay the cost of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7).

(5)(a) The special sales tax authorized by this section shall be collected by the Department of Revenue, shall be accounted for separately from the amount of sales tax collected for the state in the municipality and shall be paid to the municipality. The Department of Revenue may retain one percent (1%) of the proceeds of such tax for the purpose of defraying the costs incurred by the department in the collection of the tax. Payments to the municipality shall be made by the Department of Revenue on or before the fifteenth day of the month following the month in which the tax was collected. However, if a municipality fails to comply with the audit, reporting and/or report filing requirements of paragraph (b) of this subsection and does not remedy such noncompliance within thirty (30) days after receiving written notice of noncompliance, the Department of Revenue shall withhold payments otherwise payable to the municipality under this paragraph (a) until the department receives written notice that the municipality has complied with such requirements.

(b) The proceeds of the special sales tax shall be placed into a special municipal fund apart from the municipal general fund and any other funds of the municipality, and shall be expended by the municipality solely for the purposes authorized in subsection (4) of this section. The records reflecting the receipts and expenditures of the revenue from the special sales tax shall be provided in detail to the members of the commission monthly, to include the name of the vendor and the project, and the dates and amounts received and paid, and shall also be audited annually by an independent certified public accountant. The accountant shall make a report of his findings to the governing authorities of the municipality and file a copy of his report with the Secretary of the Senate and the Clerk of the House of Representatives and the commission members. The audit shall be made and completed as soon as practical after the close of the fiscal year of the municipality, and expenses of the audit shall be paid from the funds derived by the municipality pursuant to this section.

(c) Any expenditure from the special municipal fund defined in paragraph (b) above that was not for a project approved by the commission, or was in excess of the amount approved by the commission, shall be reimbursed by the city to the special fund.

(d) All provisions of the Mississippi Sales Tax Law applicable to filing of returns, discounts to the taxpayer, remittances to the Department of Revenue, enforced collection, rights of taxpayers, recovery of improper taxes, refunds of overpaid taxes or other provisions of law providing for imposition and collection of the state sales tax shall apply to the special sales tax authorized by this section, except where there is a conflict, in which case the provisions of this section shall control. Any damages, penalties or interest collected for the nonpayment of taxes imposed under this section, or for noncompliance with the provisions of this section, shall be paid to the municipality on the same basis and in the same manner as the tax proceeds. Any overpayment of tax for any reason that has been disbursed to a municipality or any payment of the tax to a municipality in error may be adjusted by the Department of Revenue on any subsequent payment to the municipality pursuant to the provisions of the Mississippi Sales Tax Law. The Department of Revenue may, from time to time, make such rules and regulations not inconsistent with this section as may be deemed necessary to carry out the provisions of this section, and such rules and regulations shall have the full force and effect of law.

(6) If a municipality expands its corporate boundaries, the governing authorities of the municipality may not impose the special sales tax in the annexed area unless the tax is approved at an election conducted, as far as is practicable, in the manner provided in subsection (3) of this section, except that only qualified electors in the annexed area may vote in the election.

(7)(a) Any municipality that levies the special sales tax authorized under this section shall establish a commission as provided for in this section. Expenditures of revenue from the special sales tax authorized by this section shall be in accordance with a master plan adopted by the commission pursuant to this subsection.

(b) The commission shall be composed of ten (10) voting members who shall be known as commissioners appointed as follows:

(i) Four (4) members representing the business community in the municipality appointed by the local chamber of commerce for initial terms of one (1), two (2), four (4) and five (5) years respectively. The members appointed pursuant to this paragraph shall be persons who represent businesses located within the city limits of the municipality.

(ii) Three (3) members shall be appointed at large by the mayor of the municipality, with the advice and consent of the legislative body of the municipality, for initial terms of two (2), three (3) and four (4) years respectively. All appointments made by the mayor pursuant to this paragraph shall be residents of the municipality.

(iii) One (1) member shall be appointed at large by the Governor for an initial term of four (4) years. All appointments made by the Governor pursuant to this paragraph shall be residents of the municipality.

(iv) One (1) member shall be appointed at large by the Lieutenant Governor for an initial term of four (4) years. All appointments made by the Lieutenant Governor pursuant to this paragraph shall be residents of the municipality.

(v) One (1) member shall be appointed at large by the Speaker of the House of Representatives for a term of four (4) years. All appointments made by the Speaker of the House of Representatives pursuant to this paragraph shall be residents of the municipality.

(c) The terms of all appointments made subsequent to the initial appointment shall be made for five (5) years. Any vacancy which may occur shall be filled in the same manner as the original appointment and shall be made for the unexpired term.

(d) The mayor of the municipality shall designate a chairman of the commission from among the membership of the commission. The vice chairman and secretary shall be elected by the commission from among the membership of the commission for a term of two (2) years. The vice chairman and secretary may be reelected, and the chairman may be reappointed.

(e) The commissioners shall serve without compensation.

(f) Any commissioner shall be disqualified and shall be removed from office for either of the following reasons:

(i) Conviction of a felony in any state court or in federal court; or

(ii) Failure to attend three (3) consecutive meetings without just cause.

If a commissioner is removed for any of the above reasons, the vacancy shall be filled in the manner prescribed in this section and shall be made for the unexpired term.

(g) A quorum shall consist of six (6) voting members of the commission. The commission shall adopt such rules and regulations as may govern the time and place for holding meetings, regular and special.

(h) The commission shall, with input from the municipality, establish a master plan for road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and for water, sewer and drainage projects. Expenditures of the revenue from the tax authorized to be imposed pursuant to this section shall be made at the discretion of the governing authorities of the municipality if the expenditures comply with the master plan. The commission shall monitor the compliance of the municipality with the master plan.

(8) The governing authorities of any municipality that levies the special sales tax authorized under this section are authorized to incur debt, including bonds, notes or other evidences of indebtedness, for the purpose of paying the costs of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7) of this section. Any bonds or notes issued to pay such costs may be secured by the proceeds of the special sales tax levied pursuant to this section or may be general obligations of the municipality and shall satisfy the requirements for the issuance of debt provided by Sections 21-33-313 through 21-33-323 .

(9) This section shall stand repealed from and after July 1, 2035.
Miss. Code Ann. § 27-115-75 — MS Code / Title 27 / Chapter 45 / Section 115-75
Miss. Code Ann. § 27-115-75
Status: in_force

(1) Any person, with intent to defraud, who falsely makes, alters, forges, utters, passes or counterfeits a state lottery ticket shall be punished by imprisonment for not less than one (1) year and not more than twenty (20) years, by a fine of not more than Fifty Thousand Dollars ($50,000.00), or by both such fine and imprisonment.

(2) Any person who influences or attempts to influence the winning of a prize through the use of coercion, fraud, deception or tampering with lottery equipment or materials shall be punished by imprisonment for not less than one (1) year and not more than twenty (20) years, by a fine of not more than Fifty Thousand Dollars ($50,000.00), or by both such fine and imprisonment.
Miss. Code Ann. § 27-104-103 — MS Code / Title 27 / Chapter 29 / Section 104-103
Miss. Code Ann. § 27-104-103
Status: repealed

(1) The Department of Finance and Administration shall have the following duties and powers:

(a) To provide administrative guidance to the various departments and agencies of state government;

(b) To facilitate the expedient delivery of services and programs for the benefit of the citizens of the state;

(c) To analyze and develop efficient management practices and assist departments and agencies in implementing effective and efficient work management systems;

(d) To conduct management review of state agencies and departments and recommend a management plan to state departments and agencies when corrective action is required;

(e) To, at least annually, report to the Governor and the Legislature on programs and actions taken to improve the conduct of state operations and to prepare and recommend management programs for effective and efficient management of the operations of state government;

(f) To allocate the federal-state programs funds to the departments responsible for the delivery of the programs and services for which the appropriation was made;

(g) To coordinate the planning functions of all agencies in the executive branch of government and review any and all plans which are developed by those agencies and departments;

(h) To collect and maintain the necessary data on which to base budget and policy development issues;

(i) To develop and analyze policy recommendations to the Governor;

(j) To develop and manage the executive budget process;

(k) To prepare the executive branch budget recommendations;

(l) To review and monitor the expenditures of the executive agencies and departments of government;

(m) To manage the state's fiscal affairs;

(n) To administer programs relating to general services, public procurement, insurance and the Bond Advisory Division;

(o) To administer the state's aircraft operation.

(2) The department shall have the following additional powers and duties under Chapter 18 of Title 17:

(a) It shall acquire the site submitted by the Mississippi Hazardous Waste Facility Siting Authority and, if determined necessary, design, finance, construct and operate a state commercial hazardous waste management facility;

(b) It may acquire by deed, purchase, lease, contract, gift, devise or otherwise any real or personal property, structures, rights-of-way, franchises, easements and other interest in land which is necessary and convenient for the construction or operation of the state commercial hazardous waste management facility, upon such terms and conditions as it deems advisable, hold, mortgage, pledge or otherwise encumber the same, and lease, sell, convey or otherwise dispose of the same in such a manner as may be necessary or advisable to carry out the purposes of Chapter 18 of Title 17;

(c) It shall develop and implement, in consultation with the Department of Environmental Quality, schedules of user fees, franchise fees and other charges, including nonregulatory penalties and surcharges applicable to the state commercial hazardous waste management facility;

(d) It may employ consultants and contractors to provide services including site acquisition, design, construction, operation, closure, post-closure and perpetual care of the state commercial hazardous waste management facility;

(e) It may apply for and accept loans, grants and gifts from any federal or state agency or any political subdivision or any private or public organization;

(f) It shall make plans, surveys, studies and investigations as may be necessary or desirable with respect to the acquisition, development and use of real property and the design, construction, operation, closure and long-term care of the state commercial hazardous waste management facility;

(g) It shall have the authority to preempt any local ordinance or restriction which prohibits or has the effect of prohibiting the establishment or operation of the state commercial hazardous waste management facility;

(h) It may negotiate any agreement for site acquisition, design, construction, operation, closure, post-closure and perpetual care of the state commercial hazardous waste management facility and may negotiate any agreement with any local governmental unit pursuant to Chapter 18 of Title 17;

(i) It may promulgate rules and regulations necessary to effectuate the purposes of Chapter 18 of Title 17 not inconsistent therewith;

(j) If funds are not appropriated or if the appropriated funds are insufficient to carry out the provisions of Chapter 18 of Title 17, the department shall expend any funds available to it from any source to defray its costs to implement Chapter 18 of Title 17 through February 1, 1991;

(k) To carry out such duties and responsibilities assigned to it by the Public Procurement Review Board as provided in Section 27-104-7(2)(f) ;

(l) To establish, with the approval of the Public Procurement Review Board, rules and regulations that prohibit agencies from requiring that a vendor be located in the same municipality or surrounding area as the agency. Such rules and regulations shall further prohibit agencies from giving preference to any vendor based on location. Such rules and regulations shall provide that a winning bidder without a local office shall be given a reasonable opportunity to open an office in Mississippi when such local office is necessary to deliver the relevant services.

The provisions of this paragraph (l) shall stand repealed on June 30, 2027.

(3) From and after July 1, 2016, the expenses of the Department of Finance and Administration shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under law such as rents, MAGIC fees, and other fees for services shall be deposited into the State General Fund as authorized by law.

(4) From and after July 1, 2016, the Department of Finance and Administration shall not charge another state agency a fee, assessment, rent or other charge for services or resources received by that state agency from the department.
Miss. Code Ann. § 27-19-56.337 — MS Code / Title 27 / Chapter 15 / Section 19-56.337
Miss. Code Ann. § 27-19-56.337
Status: in_force

(1) Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the West Lincoln Attendance Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the West Lincoln Attendance Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the West Lincoln Attendance Center.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-25-701 — MS Code / Title 27 / Chapter 25 / Section 25-701
Miss. Code Ann. § 27-25-701
Status: in_force

Whenever used in this article, the following words and terms shall have the definition and meaning ascribed to them in this section, unless the intention to give a more limited meaning is disclosed by the context:

(a) “ Tax commission ” or “ department ” means the Department of Revenue of the State of Mississippi.

(b) “ Commissioner ” means the Commissioner of Revenue of the Department of Revenue.

(c) “ Annual ” means the calendar year or the taxpayer's fiscal year when permission is obtained from the commissioner to use a fiscal year as a tax period in lieu of a calendar year.

(d) “ Value ” means the sale price, or market value, at the mouth of the well. If the gas is exchanged for something other than cash, or if there is no sale at the time of severance, or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the commissioner shall determine the value of the gas subject to tax, considering the sale price for cash of gas of like quality in the same or nearest gas-producing field.

(e) “ Taxpayer ” means any person liable for the tax imposed by this article.

(f) “ Gas ” means natural and casinghead gas and any gas or vapor taken from below the surface of the soil or water in this state, regardless of whether produced from a gas well or from a well also productive of oil or any other product; provided, however, the term “gas” shall not include carbon dioxide.

(g) “ Casinghead gas ” means any gas or vapor indigenous to an oil stratum and produced from such stratum with oil.

(h) “ Severed ” means the extraction or withdrawing by any means whatsoever, from below the surface of the soil or water, of any gas.

(i) “ Person ” means any natural person, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group, or combination acting as a unit, and the plural as well as the singular number.

(j) “ Producer ” means any person owning, controlling, managing or leasing any oil or gas property, or oil or gas well, and any person who produces in any manner any gas by taking it from the earth or water in this state, and shall include any person owning any royalty or other interest in any gas or its value, whether produced by him, or by some other person on his behalf, either by lease contract or otherwise.

(k) “ Engaging in business ” means any act or acts engaged in (personal or corporate) by producers, or parties at interest, the result of which gas is severed from the soil or water, for storage, transport or manufacture, or by which there is an exchange of money, or goods, or thing of value, for gas which has been or is in process of being severed from the soil or water.

(l) “ Production ” means the total gross amount of gas produced, including all royalty or other interest; that is, the amount for the purpose of the tax imposed by this article shall be measured or determined by meter readings showing one hundred percent (100%) of the full volume expressed in cubic feet at a standard base and flowing temperature of sixty (60) degrees Fahrenheit and at the absolute pressure at which the gas is sold and purchased; correction to be made for pressure according to Boyle's law, and for specific gravity according to the gravity at which the gas is sold and purchased or if not so specified, according to test made by the balance method.

(m) “ Gathering system ” means the pipelines, compressors, pumps, regulators, separators, dehydrators, meters, metering installations and all other property used in gathering gas from the well from which it is produced if such properties are owned by other than the operator, and all such properties, if owned by the operator, beyond the first metering installation that is nearest the well.

(n) “ Discovery well ” means any well producing gas from a single pool in which a well has not been previously produced in paying quantities after testing.

(o) “ Development wells ” means all gas-producing wells other than discovery wells and replacement wells.

(p) “ Replacement well ” means a well drilled on a drilling and/or production unit to replace another well which is drilled in the same unit and completed in the same pool.

(q) “ Three-dimensional seismic ” means data which is regularly organized in three (3) orthogonal directions and thus suitable for interpretation with a three-dimensional software package on an interactive work station.

(r) “ Two-year inactive well ” means any oil or gas well certified by the State Oil and Gas Board as having not produced oil or gas in more than a total of thirty (30) days during a twelve-consecutive-month period in the two (2) years before the date of certification.

(s) “ Horizontally drilled well ” means a well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.

(t) “ Horizontally drilled recompletion well ” means an existing well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.
Miss. Code Ann. § 27-39-319 — MS Code / Title 27 / Chapter 31 / Section 39-319
Miss. Code Ann. § 27-39-319
Status: in_force

When the board of supervisors shall have made the levy of county taxes by resolution, the clerk of the board shall thereupon immediately certify the same to the State Auditor and tax collector of the county.

When a resolution levying ad valorem taxes has been adopted by the board of supervisors, the clerk of the board of supervisors shall certify immediately a copy of such resolution to the State Tax Commission. The clerk shall have the resolution of the board of supervisors printed within two (2) weeks after it is entered on the minutes of the board of supervisors, and he shall furnish any taxpayer upon request with a copy thereof. If a newspaper is published within such county, then such resolution shall be published in its entirety, at least one (1) time, within ten (10) days after its adoption. If no newspaper is published within such county, then a copy of such resolution, in its entirety, shall be posted by such clerk in at least three (3) public places in such county, within ten (10) days after its adoption.

The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section.
Miss. Code Ann. § 27-7-805 — MS Code / Title 27 / Chapter 1 / Section 7-805
Miss. Code Ann. § 27-7-805
Status: in_force

As used in this article:

(a) “ Claimant local government ” means local governments acting through their nonprofit member organizations with respect to the collection of any debt owed and finalized by law, ordinance, order or resolution.

(b) “ Debtor ” means any person owing a debt to any claimant local government.

(c) “ Debt ” means any liquidated sum due and owing to any claimant local government which has accrued through contract, subrogation, tort, justice or municipal court conviction or any other debt regardless of whether there is an outstanding judgment for the sum.

(d) “ Department ” means the Mississippi Department of Revenue.

(e) “ Local government ” means a county or municipality. For purposes of this paragraph (e), county or municipality shall also include a community hospital owned by one or more counties, cities, towns, supervisors districts or combinations thereof.

(f) “ Member organization ” means the Mississippi Association of Supervisors for counties and community hospitals owned in whole or in part by one or more counties or supervisor districts, the Mississippi Municipal League for municipalities and community hospitals owned in whole or in part by one or more municipalities, or entities established through or contracted by these member organizations for the purpose of facilitating debt collection under this article.

(g) “ Net proceeds collected ” means gross proceeds collected through setoff against a debtor's refund less the collection assistance fees authorized in this article.

(h) “ Person ” means any individual, firm, partnership, association, trustee, receiver, assignee, corporation, entity, limited liability company, utility or joint venture.

(i) “ Refund ” means the Mississippi income tax refund which the department determines to be due a debtor.

(j) “ Setoff ” means the department's legal right to reduce the debtor's claim to a Mississippi income tax refund from the department by a debt the claimant local government properly establishes under this article which is owed by the debtor.
Miss. Code Ann. § 27-7-24.5 — MS Code / Title 27 / Chapter 3 / Section 7-24.5
Miss. Code Ann. § 27-7-24.5
Status: in_force

(1) The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year, the average value of the taxpayer's real and tangible personal property owned that is located or used within this state during the taxable year, and the average value of the taxpayer's loans and credit card receivables that are located within this state during the taxable year, and the denominator of which is the average value of all such property located or used within and without this state during the taxable year.

(2) The property factor shall include only property the income or expenses of which are included (or would have been included if not fully depreciated or expensed, or depreciated or expensed to a nominal amount) in the computation of the apportionable income base for the taxable year.

(3)(a) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation or amortization.

(b) Loans are valued at their outstanding principal balance without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial accounting guidelines which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of this section.

(c) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charge-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding.

(4) The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two (2). If averaging on this basis does not properly reflect average value, the commissioner may require averaging on a more frequent basis. The taxpayer may elect to average on a more frequent basis. When averaging on a more frequent basis is required by the commissioner or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property within and without this state and on all subsequent returns unless the taxpayer receives prior permission from the commissioner or the commissioner requires a different method of determining average value.

(5)(a) The average value of real property and tangible personal property that the taxpayer has rented from another and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight (8).

(b) Where the use of the general method described in this subsection (5) results in inaccurate valuations of rented property, any other method which properly reflects the value may be adopted by the commissioner or by the taxpayer when approved in writing by the commissioner. Once approved, such other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the commissioner or the commissioner requires a different method of valuation.

(6)(a) Except as described in paragraph (b) of this subsection (6), real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated or used within this state.

(b) Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this state's property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this state cannot be determined then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

(7)(a)(i) A loan is considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state.

(ii) A loan is properly assigned to the regular place of business with which it has preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business without the state shall be presumed to have been properly assigned if:

A. The taxpayer has assigned, in the regular course of its business, such loan on its records to a regular place of business consistent with federal or state regulatory requirements;

B. Such assignment on its records is based upon substantive contacts of the loan to such regular place of business; and

C. The taxpayer uses said records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required.

(iii) The presumption of proper assignment of a loan provided in subparagraph (ii) of paragraph (a) of this subsection (7) may be rebutted upon a showing by the commissioner, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding such loan did not occur at the regular place of business to which it was assigned on the taxpayer's records. When such presumption has been rebutted, the loan shall then be located within this state if the taxpayer had a regular place of business within this state at the time the loan was made and the taxpayer fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding such loan did not occur within this state.

(b) In case of a loan which is assigned by the taxpayer to a place without this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this state if, at the time the loan was made the taxpayer's commercial domicile, as defined by subsection (c) of Section 27-7-24.1 , was within this state.

(c) To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to such activities as the solicitation, investigation, negotiation, approval and administration of the loan. The terms “solicitation”, “investigation”, “negotiation”, “approval” and “administration” are defined as follows:

(i) “Solicitation” is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. Such activity is located at the regular place of business which the taxpayer's employee is regularly connected with or working out of, regardless of where the services of such employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer's initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case.

(ii) “Investigation” is the procedure whereby employees of the taxpayer determine the credit-worthiness of the customer as well as the degree of risk involved in making a particular agreement. Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed.

(iii) “Negotiation” is the procedure whereby employees of the taxpayer and its customer determine the terms of the agreement, such as the amount, duration, interest rate, frequency of repayment, currency denomination and security required. Such activity is located at a regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed.

(iv) “Approval” is the procedure whereby employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed. If the board of directors makes the final determination, such activity is located at the commercial domicile of the taxpayer.

(v) “Administration” is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. Such activity is located at the regular place of business which oversees this activity.

(8) For purposes of determining the location of credit card receivables, credit card receivables shall be treated as loans and shall be subject to the provisions of subsection (7) of this section.

(9) A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to said state for the length of the original term of the loan. Thereafter, said loan may be properly assigned to another state if said loan has a preponderance of substantive contact to regular place of business there.
Miss. Code Ann. § 27-19-56.319 — MS Code / Title 27 / Chapter 17 / Section 19-56.319
Miss. Code Ann. § 27-19-56.319
Status: in_force

(1) Any owner of a motor vehicle who is a resident of this state and is a member of the Wahabi Shrine Temple in Mississippi, Joppa Shrine Temple in Mississippi or Hamasa Shrine Temple in Mississippi, his wife, widow, mother, daughter or sister, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a special license tag which displays the Shriners International emblem. The distinctive license tag so issued shall be of such color and design as the Department of Revenue, with the advice of the Wahabi Shrine Temple in Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official documentation as prescribed by the Department of Revenue evidencing eligibility for the distinctive license tag authorized by this section. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Wahabi Shrine Temple in Mississippi. The Wahabi Shrine Temple in Mississippi shall distribute the fees so received to the Joppa Shrine Temple in Mississippi, Hamasa Shrine Temple in Mississippi and Wahabi Shrine Temple in Mississippi, with the fees to be distributed to each of those temples on the basis of the fees generated by the purchase of the distinctive license tags within the counties covered by the particular temple boundary. The Department of Revenue shall furnish to the Wahabi Shrine Temple in Mississippi such information as is necessary for the temple to distribute the fees in the manner herein provided. The Wahabi Shrine Temple in Mississippi is authorized to deduct an administrative fee from the fees distributed to the temples in such amount as is approved by the individual temples receiving the fees to be distributed.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-65-73 — MS Code / Title 27 / Chapter 43 / Section 65-73
Miss. Code Ann. § 27-65-73
Status: in_force

The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this chapter otherwise specifically provided. But no municipality or levee district shall be authorized to levy any tax by virtue of the provisions of this chapter.

All remittances of taxes imposed by this chapter shall be made to the commissioner by bank draft, check, cashier's check, money order or money. The commissioner shall issue his receipts therefor to the taxpayer, when requested, and shall deposit all moneys received in the state treasury on the same day collected. Provided, however, no remittance other than cash shall be final discharge of liability for the tax herein assessed and levied unless and until it has been paid in cash to the commissioner.

The apportionment of tax collections as provided by Section 27-65-75 shall be certified by the state tax commission to the state treasurer to be distributed as provided by law upon warrant of the state auditor or by electronic funds transfer.
Miss. Code Ann. § 27-65-1 — MS Code / Title 27 / Chapter 35 / Section 65-1
Miss. Code Ann. § 27-65-1
Status: in_force

This chapter may be cited as the Mississippi Sales Tax Law.
Miss. Code Ann. § 27-59-47 — MS Code / Title 27 / Chapter 29 / Section 59-47
Miss. Code Ann. § 27-59-47
Status: in_force

In the event that any taxes, permit fees or penalties imposed by this chapter have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or may issue payment for that amount. The amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19 .

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes or permit fees erroneously or illegally collected.

Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on liquefied compressed gas not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter, and provided this claim is filed within three (3) years.
Miss. Code Ann. § 27-70-23 — MS Code / Title 27 / Chapter 21 / Section 70-23
Miss. Code Ann. § 27-70-23
Status: in_force

The commissioner is authorized to disclose to the Attorney General any information or document received or generated under this chapter and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and Attorney General shall share with each other the information and documents received under this chapter, and may share the information and/or documents with other federal or state agencies but only for purposes of enforcement of this chapter or the corresponding laws of other states.
Miss. Code Ann. § 27-104-155 — MS Code / Title 27 / Chapter 25 / Section 104-155
Miss. Code Ann. § 27-104-155
Status: in_force

(1) The Department of Finance and Administration shall develop and operate a searchable website that includes information on expenditures of state funds from all funding sources. The website shall have a unique and simplified website address, and the department shall require each agency that maintains a generally accessible Internet site or for which a generally accessible Internet site is maintained to include a link on the front page of the agency's Internet site to the searchable website required under this section.

(a) With regard to disbursement of funds, the website shall include, but not be limited to:

(i) The name and principal location of the entity or recipients of the funds, excluding release of information relating to an individual's place of residence, the identity of recipients of state or federal assistance payments, and any other information deemed confidential by state or federal law relating to privacy rights;

(ii) The amount of state funds expended;

(iii) A descriptive purpose of the funding action or expenditure;

(iv) The funding source of the expenditure;

(v) The budget program or activity of the expenditure;

(vi) The specific source of authority and descriptive purpose of the expenditure, to include a link to the funding authorization document(s) in a searchable PDF form;

(vii) The specific source of authority for the expenditure including, but not limited to, a grant, subgrant, contract, or the general discretion of the agency director, provided that if the authority is a grant, subgrant or contract, the website entry shall include a grant, subgrant or contract number or similar information that clearly identifies the specific source of authority. The information required under this paragraph includes data relative to tax exemptions and credits;

(viii) The expending agency;

(ix) The type of transaction;

(x) The expected performance outcomes achieved for the funding action or expenditure;

(xi) Links to any state audit or report relating to the entity or recipient of funds or the budget program or activity or agency; and

(xii) Any other information deemed relevant by the Department of Finance and Administration.

(b) When the expenditure of state funds involves the expenditure of bond proceeds, the searchable website must include a clear, detailed description of the purpose of the bonds, a current status report on the project or projects being financed by the bonds, and a current status report on the payment of the principal and interest on the bonds.

(c) The searchable website must include access to an electronic summary of each grant, including amendments; subgrant, including amendments; contract, including amendments; and payment voucher that includes, wherever possible, a hyperlink to the actual document in a searchable PDF format, subject to the restrictions in paragraph (d) of this section. The Department of Finance and Administration may cooperate with other agencies to accomplish the requirements of this paragraph.

(d) Nothing in Sections 27-104-151 through 27-104-159 shall permit or require the disclosure of trade secrets or other proprietary information, including confidential vendor information, or any other information that is required to be confidential by state or federal law.

(e) The information available from the searchable website must be updated no later than fourteen (14) days after the receipt of data from an agency, and the Department of Finance and Administration shall require each agency to provide to the department access to all data that is required to be accessible from the searchable website within fourteen (14) days of each expenditure, grant award, including amendments; subgrant, including amendments; or contract, including amendments; executed by the agency.

(f) The searchable website must include all information required by this section for all transactions that are initiated in fiscal year 2015 or later. In addition, all information that is included on the searchable website from the date of the inception of the website until July 1, 2014, must be maintained on the website according to the requirements of this section before July 1, 2014, and remain accessible for ten (10) years from the date it was originally made available. All data on the searchable website must remain accessible to the public for a minimum of ten (10) years.

(g) For the purposes of this subsection (1), the term “contract” includes, but is not limited to, personal and professional services contracts.

(2) The Board of Trustees of State Institutions of Higher Learning shall create the IHL Accountability and Transparency website to include its executive office and the institutions of higher learning no later than July 1, 2012. This website shall:

(a) Provide access to existing financial reports, financial audits, budgets and other financial documents that are used to allocate, appropriate, spend and account for appropriated funds;

(b) Have a unique and simplified website address;

(c) Be directly accessible via a link from the main page of the Department of Finance and Administration website, as well as the IHL website and the main page of the website of each institution of higher learning;

(d) Include other links, features or functionality that will assist the public in obtaining and reviewing public financial information;

(e) Report expenditure information currently available within these enterprise resource planning (ERP) computer systems; and

(f) Design the reporting format using the existing capabilities of these ERP computer systems.

(3) The Mississippi Community College Board shall create the Community and Junior Colleges Accountability and Transparency website to include its executive office and the community and junior colleges no later than July 1, 2012. This website shall:

(a) Provide access to existing financial reports, financial audits, budgets and other financial documents that are used to allocate, appropriate, spend and account for appropriated funds;

(b) Have a unique and simplified website address;

(c) Be directly accessible via a link from the main page of the Department of Finance and Administration website, as well as the Mississippi Community College Board website and the main page of the website of each community and junior college;

(d) Include other links, features or functionality that will assist the public in obtaining and reviewing public financial information;

(e) Report expenditure information currently available within the computer system of each community and junior college; and

(f) Design the reporting format using the existing capabilities of the computer system of each community and junior college.

(4) Not later than January 1, 2016, the owner or owners of a community hospital, as defined in Section 41-13-10 , shall create and maintain an accountability and transparency website for the community hospital or set up a separate section for the community hospital on the current website of the owner or owners. This website of the community hospital or section of the website of the owner or owners shall:

(a) Provide access to existing financial reports, financial audits, budgets and other financial documents of the community hospital that are used to allocate, appropriate, spend and account for public funds;

(b) Have a unique and simplified website address if it is a new website for the community hospital, or be an easily accessible section of the website of the owner or owners;

(c) Include links, features or functionality that will assist the public in obtaining and reviewing public financial information of the community hospital;

(d) Report expenditure information of the community hospital in functional expenditure categories that is currently available within the computer system of the community hospital; and

(e) Design the reporting format using the existing capabilities of the computer system or systems of the owner or owners of the community hospital.
Miss. Code Ann. § 27-103-153 — MS Code / Title 27 / Chapter 39 / Section 103-153
Miss. Code Ann. § 27-103-153
Status: in_force

(1) Beginning with the 1996 fiscal year, the appropriation bills enacted to provide funding for each state agency or institution shall include performance targets for each performance measure established for each program within each such agency. Said performance targets shall be established annually by the Legislature and shall be based upon the funding level authorized for each agency within its appropriation bill. The Department of Finance and Administration shall provide accounting system services to each agency to allow both program expenditures and performance measurement data to be maintained and reported in such form and in such detail as may be required by the Joint Legislative Budget Committee.

(2) As provided in Section 27-103-159 , the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirements of this section.
Miss. Code Ann. § 27-65-19 — MS Code / Title 27 / Chapter 49 / Section 65-19
Miss. Code Ann. § 27-65-19
Status: in_force

(1)(a)(i) Except as otherwise provided in this subsection, upon every person selling to consumers, electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business. Provided, gross income from sales to consumers of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for residential heating, lighting or other residential noncommercial or nonagricultural use, and sales of potable water for residential, noncommercial or nonagricultural use shall be excluded from taxable gross income of the business. Provided further, upon every such seller using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial purposes, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the cost or value of the product or service used.

(ii) Gross income from sales to a church that is exempt from federal income taxation under 26 USCS Section 501(c)(3) of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for heating, lighting or other use, and sales of potable water to such a church shall be excluded from taxable gross income of the business if the electricity, current, power, natural gas, liquefied petroleum gas or potable water is utilized on property that is primarily used for religious or educational purposes.

(b)(i) There is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (1- 1 / 2 %) of the gross income of the business from the sale of naturally occurring carbon dioxide and anthropogenic carbon dioxide lawfully injected into the earth for:

1. Use in an enhanced oil recovery project, including, but not limited to, use for cycling, repressuring or lifting of oil; or

2. Permanent sequestration in a geological formation.

(ii) The one and one-half percent (1- 1 / 2 %) rate provided for in this subsection shall apply to electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel that is sold to a producer of oil and gas for use directly in enhanced oil recovery using carbon dioxide and/or the permanent sequestration of carbon dioxide in a geological formation.

(c) The one and one-half percent (1- 1 / 2 %) rate provided for in this subsection shall not apply to sales of fuel for automobiles, trucks, truck-tractors, buses, farm tractors or airplanes.

(d)(i) Upon every person providing services in this state, there is hereby levied, assessed and shall be collected:

1. A tax equal to seven percent (7%) of the gross income received from all charges for intrastate telecommunications services.

2. A tax equal to seven percent (7%) of the gross income received from all charges for interstate telecommunications services.

3. A tax equal to seven percent (7%) of the gross income received from all charges for international telecommunications services.

4. A tax equal to seven percent (7%) of the gross income received from all charges for ancillary services.

Sales of computer software, computer software services, specified digital products, or other products delivered electronically, including, but not limited to, music, games, reading materials or ring tones, shall be taxed as provided in other sections of this chapter.

(ii) A person, upon proof that he has paid a tax in another state on an event described in subparagraph (i) of this paragraph (d), shall be allowed a credit against the tax imposed in this paragraph (d) on interstate telecommunications service charges to the extent that the amount of such tax is properly due and actually paid in such other state and to the extent that the rate of sales tax imposed by and paid in such other state does not exceed the rate of sales tax imposed by this paragraph (d).

(iii) Charges by one (1) telecommunications provider to another telecommunications provider holding a permit issued under Section 27-65-27 for services that are resold by such other telecommunications provider, including, but not limited to, access charges, shall not be subject to the tax levied pursuant to this paragraph (d).

(iv) For purposes of this paragraph (d):

1. “ Telecommunications service ” means the electronic transmission, conveyance or routing of voice, data, audio, video or any other information or signals to a point, or between points. The term “ telecommunications service ” includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as Voice over Internet Protocol services or is classified by the Federal Communications Commission as enhanced or value added. The term “telecommunications service” shall not include:

a. Data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information;

b. Installation or maintenance of wiring or equipment on a customer's premises;

c. Tangible personal property;

d. Advertising, including, but not limited to, directory advertising;

e. Billing and collection services provided to third parties;

f. Internet access service;

g. Radio and television audio and video programming services regardless of the medium, including the furnishing of transmission, conveyance and routing of such services by the programming service provider. Radio and television audio and video programming services shall include, but not be limited to, cable service as defined in 47 USCS 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3 ;

h. Ancillary services; or

i. Digital products delivered electronically, including, but not limited to, computer software, computer software services, electronically stored or maintained data, music, video, reading materials, specified digital products, or ring tones.

2. “ Ancillary services ” means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing, directory assistance, vertical service and voice mail service.

a. “ Conference bridging ” means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging does not include the telecommunications services used to reach the conference bridge.

b. “ Detailed telecommunications billing service ” means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.

c. “ Directory assistance ” means an ancillary service of providing telephone number information and/or address information.

d. “ Vertical service ” means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

e. “ Voice mail service ” means an ancillary service that enables the customer to store, send or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.

3. “ Intrastate ” means telecommunications service that originates in one (1) United States state or United States territory or possession, and terminates in the same United States state or United States territory or possession.

4. “ Interstate ” means a telecommunications service that originates in one (1) United States state or United States territory or possession, and terminates in a different United States state or United States territory or possession.

5. “ International ” means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively.

(v) For purposes of paragraph (d), the following sourcing rules shall apply:

1. Except for the defined telecommunications services in item 3 of this subparagraph, the sales of telecommunications services sold on a call-by-call basis shall be sourced to:

a. Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction, or

b. Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

2. Except for the defined telecommunications services in item 3 of this subparagraph, a sale of telecommunications services sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.

3. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows:

a. A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer's place of primary use as required by the Mobile Telecommunication Sourcing Act.

A. A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use. The home service provider shall be entitled to rely on the applicable residential or business street address supplied by such customer, if the home service provider's reliance is in good faith; and the home service provider shall be held harmless from liability for any additional taxes based on a different determination of the place of primary use for taxes that are customarily passed on to the customer as a separate itemized charge. A home service provider shall be allowed to treat the address used for purposes of the tax levied by this chapter for any customer under a service contract in effect on August 1, 2002, as that customer's place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement. Month-to-month services provided after the expiration of a contract shall be treated as an extension or renewal of such contract or agreement.

B. If the commissioner determines that the address used by a home service provider as a customer's place of primary use does not meet the definition of the term “ place of primary use ” as defined in subitem a.A. of this item 3, the commissioner shall give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination; however, the customer shall have the opportunity, prior to such notice of determination, to demonstrate that such address satisfies the definition.

C. The department has the right to collect any taxes due directly from the home service provider's customer that has failed to provide an address that meets the definition of the term “ place of primary use ” which resulted in a failure of tax otherwise due being remitted.

b. A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either:

A. The seller's telecommunications system; or

B. Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

c. A sale of a prepaid calling service or prepaid wireless calling service shall be subject to the tax imposed by this paragraph if the sale takes place in this state. If the customer physically purchases a prepaid calling service or prepaid wireless calling service at the vendor's place of business, the sale is deemed to take place at the vendor's place of business. If the customer does not physically purchase the service at the vendor's place of business, the sale of a prepaid calling card or prepaid wireless calling card is deemed to take place at the first of the following locations that applies to the sale:

A. The customer's shipping address, if the sale involves a shipment;

B. The customer's billing address;

C. Any other address of the customer that is known by the vendor; or

D. The address of the vendor, or alternatively, in the case of a prepaid wireless calling service, the location associated with the mobile telephone number.

4. A sale of a private communication service is sourced as follows:

a. Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.

b. Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.

c. Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located.

d. Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.

5. A sale of ancillary services is sourced to the customer's place of primary use.

(vi) For purposes of subparagraph (v) of this paragraph (d):

1. “ Air-to-ground radiotelephone service ” means a radio service, as that term is defined in 47 CFR 22.99 , in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.

2. “ Call-by-call basis ” means any method of charging for telecommunications services where the price is measured by individual calls.

3. “ Communications channel ” means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.

4. “ Customer ” means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service. Customer does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.

5. “ Customer channel termination point ” means the location where the customer either inputs or receives the communications.

6. “ End user ” means the person who utilizes the telecommunications service. In the case of an entity, “ end user ” means the individual who utilizes the service on behalf of the entity.

7. “ Home service provider ” has the meaning ascribed to such term in Section 124(5) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).

8. “ Mobile telecommunications service ” has the meaning ascribed to such term in Section 124(7) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).

9. “ Place of primary use ” means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, the place of primary use must be within the licensed service area of the home service provider.

10. “ Post-paid calling service ” means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. A post-paid calling service includes a telecommunications service, except a prepaid wireless calling service that would be a prepaid calling service except it is not exclusively a telecommunications service.

11. “ Prepaid calling service ” means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

12. “ Prepaid wireless calling service ” means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary service, which must be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount.

13. “ Private communication service ” means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations and any other associated services that are provided in connection with the use of such channel or channels.

14. “ Service address ” means:

a. The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.

b. If the location in subitem a of this item 14 is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

c. If the location in subitems a and b of this item 14 are not known, the location of the customer's place of primary use.

(vii)1. For purposes of this subparagraph (vii), “ bundled transaction ” means a transaction that consists of distinct and identifiable properties or services which are sold for a single nonitemized price but which are treated differently for tax purposes.

2. In the case of a bundled transaction that includes telecommunications services, ancillary services, internet access, or audio or video programming services taxed under this chapter in which the price of the bundled transaction is attributable to properties or services that are taxable and nontaxable, the portion of the price that is attributable to any nontaxable property or service shall be subject to the tax unless the provider can reasonably identify that portion from its books and records kept in the regular course of business.

3. In the case of a bundled transaction that includes telecommunications services, ancillary services, internet access, audio or video programming services subject to tax under this chapter in which the price is attributable to properties or services that are subject to the tax but the tax revenue from the different properties or services are dedicated to different funds or purposes, the provider shall allocate the price among the properties or services:

a. By reasonably identifying the portion of the price attributable to each of the properties and services from its books and records kept in the regular course of business; or

b. Based on a reasonable allocation methodology approved by the department.

4. This subparagraph (vii) shall not create a right of action for a customer to require that the provider or the department, for purposes of determining the amount of tax applicable to a bundled transaction, allocate the price to the different portions of the transaction in order to minimize the amount of tax charged to the customer. A customer shall not be entitled to rely on the fact that a portion of the price is attributable to properties or services not subject to tax unless the provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the provider's books and records that are kept in the regular course of business that reasonably identifies the portion of the price attributable to the properties or services not subject to the tax.

(2) Persons making sales to consumers of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for residential heating, lighting or other residential noncommercial or nonagricultural use or sales of potable water for residential, noncommercial or nonagricultural use shall indicate on each statement rendered to customers that such charges are exempt from sales taxes.

(3) There is hereby levied, assessed and shall be paid on transportation charges on shipments moving between points within this state when paid directly by the consumer, a tax equal to the rate applicable to the sale of the property being transported. Such tax shall be reported and paid directly to the Department of Revenue by the consumer.
Miss. Code Ann. § 27-19-56.109 — MS Code / Title 27 / Chapter 19 / Section 19-56.109
Miss. Code Ann. § 27-19-56.109
Status: in_force

(1) Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of teachers. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Department of Education, may prescribe, shall have imprinted thereon the words “SUPPORT TEACHERS” and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Department of Education and shall be equitably distributed by the department among all of the school districts in the state for expenditure on teachers' classroom supplies.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-75-13 — MS Code / Title 27 / Chapter 39 / Section 75-13
Miss. Code Ann. § 27-75-13
Status: in_force

The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of other states or territories of the United States and the District of Columbia in the name of the State of Mississippi, or its political subdivisions, to recover any taxes, as defined in this chapter, and which includes penalties and interest, which are now or may hereafter be owing to the State of Mississippi, or its political subdivisions, and to take such other proceedings as authorized by the laws of the state where the suit is brought to collect or enforce any judgment or decree rendered therein. The officer bringing such suit is authorized to pay any court costs or court fees which may be incurred in such suit and required to be paid by the laws of the state, territory or District of Columbia wherein the action is brought, and such court costs or fees may be paid out of the fund appropriated for the operation of the office of such officer bringing said suit, and any political subdivision of the state may allow or appropriate funds necessary to pay such costs.
Miss. Code Ann. § 27-65-31 — MS Code / Title 27 / Chapter 21 / Section 65-31
Miss. Code Ann. § 27-65-31
Status: in_force

Any person liable for a privilege tax levied and assessed by this chapter except the taxes levied by Sections 27-65-15 , 27-65-17(3) and 27-65-21, Mississippi Code of 1972 , shall add the amount of such tax due by him 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 purchaser at the time the sales price or gross income is collected. For purposes of this section, there shall be a presumption that the taxpayer collected the tax from the customer or purchaser.

The commissioner is authorized, in his discretion, to prescribe by rule or regulation, brackets or schedules by which the applicable tax shall be collected from the purchaser.

The commissioner shall have the authority to make changes as necessary by rule or regulation to implement an agreement for the collection of sales tax by direct marketers with limited contact in Mississippi if, in his discretion, it is beneficial to the state for him to do so.

It shall be unlawful for any person, who is liable for a privilege tax levied by this chapter except the taxes levied by Sections 27-65-15 , 27-65-17(3) and 27-65-21, Mississippi Code of 1972 , to fail or refuse to add to the sales price and collect, insofar as practicable, the amount of tax due by him on each sale, except where the tax was included in the cost of furnishing service when said cost was a factor in the fixing of rates and charges.

The tax due under the provisions of this chapter shall be computed and paid on gross income or gross proceeds of sales of the business, regardless of the fact that small unit sales may be within the bracket of one (1) of the schedules which does not provide for the collection of the tax from the customer.

Nothing in this section with reference to the collection of the tax from the customer shall be construed to impair, abridge, alter or affect the obligation of any contract in existence at the time it becomes effective.

When the tax collected for any filing period is in excess of the amount due, the total tax collected, including that in excess of the computed liability, shall be paid to the commissioner. This provision shall be construed with other provisions of the law and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of the amount due when computed at the applicable rates.

The funds collected by the taxpayer (seller) from the purchaser pursuant to the provisions of this chapter shall be considered “trust fund monies” and the taxpayer shall hold these funds in trust for the State of Mississippi. The funds shall be separately accounted for as provided by regulation of the commissioner. If the taxpayer fails to remit these trust fund monies as required by law, then the taxpayer may be assessed with a penalty in three (3) times the amount of taxes due. This penalty is to be assessed and collected in the same manner as taxes imposed by this chapter and shall be in addition to all other penalties and/or interest otherwise imposed. Notwithstanding any other provision of this section, the penalty imposed in this paragraph shall not be imposed based on any presumption that the taxpayer collected sales tax from the purchaser. The penalty provided in this paragraph shall not be levied unless the commissioner shall prove by preponderance of the evidence that the taxpayer actually collected these trust fund monies from the purchaser and knowingly and intentionally failed to remit them.

Any person violating the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in a sum not less than Fifty Dollars ($50.00) nor more than One Hundred Dollars ($100.00).
Miss. Code Ann. § 27-107-127 — MS Code / Title 27 / Chapter 37 / Section 107-127
Miss. Code Ann. § 27-107-127
Status: in_force

The board of supervisors of any county, the governing authorities of any municipality, the board of trustees of any public school district and the governing authorities of any other political subdivisions are hereby authorized and empowered to expend public funds and to utilize public equipment and facilities for the purposes of evacuation of persons endangered and for the protection of private property damaged or threatened by the flooding of the Spring of 1975 in any area declared by the governor to be under a state of emergency because of said flooding; provided, further, that the authority and powers set forth by this section shall expire on September 30, 1975.
Miss. Code Ann. § 27-9-13 — MS Code / Title 27 / Chapter 8 / Section 9-13
Miss. Code Ann. § 27-9-13
Status: in_force

The tax imposed under the estate tax law of this state in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable (a) if the transferor at the time of his death was a resident of a state or territory of the United States, or the District of Columbia, which at the time of his death did not impose a death tax of any character in respect of personal property of residents of this state (except tangible personal property having an actual situs in such state, territory or district), or (b) if the laws of the state, territory or district of the residence of the transferor at the time of his death contained a reciprocal exemption provision under which nonresidents were exempted from said death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein), provided that the state, territory or district of the residence of such nonresident decedents allowed a similar exemption to residents of the state, territory or district of residence of such decedent.
Miss. Code Ann. § 27-41-69 — MS Code / Title 27 / Chapter 27 / Section 41-69
Miss. Code Ann. § 27-41-69
Status: in_force

In case of grave public emergency, to be determined by the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, the Commissioner of Revenue, may postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, shall designate a date for such sale. Notice of a sale shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The Commissioner of Revenue of the Department of Revenue shall provide notice to the clerk of the board of supervisors of the postponement of any sale for taxes in such county and the clerk of the board of supervisors shall enter such notice on the minutes of the board, but the failure of the Commissioner of Revenue to so notify the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.
Miss. Code Ann. § 27-103-213 — MS Code / Title 27 / Chapter 55 / Section 103-213
Miss. Code Ann. § 27-103-213
Status: in_force

(1) The unencumbered cash balance in the General Fund in the State Treasury at the close of each fiscal year shall be distributed to the Municipal Revolving Fund, the Working Cash-Stabilization Reserve Fund and the Capital Expense Fund in the manner provided in this section.

(2)(a) At the end of each fiscal year, the Executive Director of the Department of Finance and Administration and the State Treasurer shall determine the extent of the unencumbered cash balance existing in the General Fund in the State Treasury.

(b) As used in this section, the term “ unencumbered cash balance ” or “ unencumbered General Fund cash balance ” means the amount in the State General Fund after deducting all appropriations and other expenditures. However, if the Legislature has authorized additional or deficit appropriations or transfers from the State General Fund for that fiscal year, those amounts shall be subtracted from the unencumbered cash balance in the General Fund before determining the amount available for distribution. The unencumbered General Fund cash balance shall not be determined until after August 31 of each year, and it shall not be made until the State Treasurer has received a certificate in writing from the Executive Director of the Department of Finance and Administration, with notification to the Legislative Budget Office, showing the amount of the unencumbered General Fund cash balance.

(3) If any unencumbered General Fund cash balance is available for distribution under this section, the distribution of those funds shall be made by the Executive Director of the Department of Finance and Administration in the following order:

(a) To the Municipal Revolving Fund, an amount equal to Seven Hundred Fifty Thousand Dollars ($750,000.00); however, if the amount of the unencumbered General Fund cash balance is less than Seven Hundred Fifty Thousand Dollars ($750,000.00), then the total amount of the unencumbered General Fund cash balance shall be distributed to the Municipal Revolving Fund.

(b) To the Working Cash-Stabilization Reserve Fund, fifty percent (50%) of the amount of the unencumbered General Fund cash balance after the distributions are made under paragraph (a), not to exceed ten percent (10%) of the General Fund appropriations for the fiscal year that the unencumbered General Fund cash balance represents. For the purposes of this paragraph (b), the appropriations for the fiscal year shall be the total amount contained in the actual appropriation bills passed by the Legislature.

(c) To the Capital Expense Fund, any remaining amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a) and (b).
Miss. Code Ann. § 27-51-47 — MS Code / Title 27 / Chapter 41 / Section 51-47
Miss. Code Ann. § 27-51-47
Status: in_force

The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the tax commission shall deem necessary. Such rules and regulations shall be observed by such officials, boards and officers in all respects and in the performance of any and all duties imposed and powers granted by this chapter.
Miss. Code Ann. § 27-65-201 — MS Code / Title 27 / Chapter 53 / Section 65-201
Miss. Code Ann. § 27-65-201
Status: in_force

(1) For the purposes of this section, unless the context otherwise requires, the term “ motor vehicle ” means a motor vehicle required to be registered or licensed by the county tax collectors pursuant to Section 27-19-43 .

(2) Upon every person, firm or corporation purchasing other than at wholesale within this state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, there shall be levied and collected a sales tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.

(3) Upon every person, firm or corporation purchasing other than at wholesale outside the state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, for use, storage or other consumption within this state there is levied a use tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.

(4) Where any motor vehicle is taken in trade as a credit or part payment on the sale of a motor vehicle taxable under this section, the tax levied by this section shall be paid on the net difference, that is, the true value of the motor vehicle sold less the credit for the motor vehicle taken in trade.

(5) The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle. The tax collector shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the Department of Revenue for the amount of tax collected.

(6) County tax collectors shall be liable for the tax they are required to collect, and taxes which are in fact collected, under this section and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the Department of Revenue. Deficiencies in collection or payment shall be assessed against the tax collector, or his successor, in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers under Chapter 65, Title 27, Mississippi Code of 1972 .

Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the Department of Revenue all funds collected under the provisions of this section, less a commission of three percent (3%) which shall be retained by the tax collector as a commission for collecting such tax, and such commission shall be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed.

Any error in the report and remittance to the Department of Revenue may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the Department of Revenue.

All information relating to the collection of this tax by tax collectors and such records as the Department of Revenue may require shall be preserved in the tax collector's office for a period of three (3) years for audit by the Department of Revenue.

(7) The tax levied by this section shall not apply to the following:

(a) Transfers of legal ownership of motor vehicles currently registered or licensed in the transferor's name between husband and wife, parent and child, or grandparents and grandchildren, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.

(b) Transfers of legal ownership of motor vehicles pursuant to a will or pursuant to any law providing for the distribution of the property of one dying intestate.

(c) Transfers of legal ownership of motor vehicles ten (10) or more years after the date of the manufacture of such vehicle.

(d) Transfers of legal ownership of motor vehicles between siblings, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.

(e) Transfers of legal ownership of motor vehicles, without actual consideration for the transfer, between a trustee and a beneficiary of a trust, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.

(f) Transfers of legal ownership of motor vehicles between a corporation and one (1) of its shareholders in a transaction which qualifies for nonrecognition of gain or loss pursuant to Section 351 of the Internal Revenue Code as it exists at the time of the transfer, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.

(g) Transfers of legal ownership of motor vehicles between a partnership or limited liability company and one (1) of its partners or owners, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.
Miss. Code Ann. § 27-105-339 — MS Code / Title 27 / Chapter 41 / Section 105-339
Miss. Code Ann. § 27-105-339
Status: in_force

In counties where county depositories have been designated and qualified as provided by law or which shall hereafter be designated and qualified as provided by law but not for an amount sufficient to cover all county funds belonging to such counties, the provisions of Sections 27-105-333 and 27-105-335 shall be applied to secure depositories for such excess funds in the same manner and under the same conditions as apply to counties where no depositories exist.
Miss. Code Ann. § 27-19-56.376 — MS Code / Title 27 / Chapter 19 / Section 19-56.376
Miss. Code Ann. § 27-19-56.376
Status: in_force

(1) Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Forest High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Forest High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Forest High School for use by the school in establishing and operating a scholarship program.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
Miss. Code Ann. § 27-105-343 — MS Code / Title 27 / Chapter 38 / Section 105-343
Miss. Code Ann. § 27-105-343
Status: in_force

From and after March 19, 1932, all the duties except the duty of receiving and disbursing money that were imposed by law on county treasurers shall be required to be done by chancery clerks, and they shall be the custodians of all the books, records, papers, and vouchers heretofore belonging to county treasurers, and shall be custodians of all the promissory notes, bonds, and other like property belonging to or deposited with the county, and said clerks shall in all respects be liable on their official bonds for the proper care of the same.

The duty of receipting for and disbursing all monies heretofore deposited with county treasurers shall be done and performed by the designated county and drainage district depositories appointed in the manner provided by law; and any person or corporation required to pay money into a county treasury shall hereafter pay the same to a properly designated depository and such depository shall issue receipts therefor in duplicate, one of which shall be filed with the chancery clerk and the other retained by the person or corporation making such payment, and such payment when made to a designated depository shall discharge the person or corporation making such payment from any further liability therefor.

In the event there shall be no designated depository for any money required to be paid into a county treasury, such payment shall be made to the tax collector who shall receipt for same in duplicate as required in the preceding paragraph and shall pay the same over to a legally appointed depository within ten (10) days after one is qualified to receive the same. The tax collector shall be the custodian of all money belonging to a county or any subdivision thereof until there be appointed a depository for any such funds and the said tax collectors shall be liable on their official bond for the proper accounting and payment of any funds so paid to them.

Boards of supervisors shall allow chancery clerks for their compensation for performance of the duties required of them by this section the sum of Two Thousand Five Hundred Dollars ($2,500.00) per annum.

Nothing in this section shall preclude drainage districts from selecting their treasurer or depository as now provided by law.
Miss. Code Ann. § 27-70-19 — MS Code / Title 27 / Chapter 45 / Section 70-19
Miss. Code Ann. § 27-70-19
Status: in_force

(1) If any distributor subject to the provisions of this chapter shall be found to have failed to properly report or pay the tax required under this chapter, or to have violated any of the provisions of this chapter or any rules or regulations promulgated by the commissioner under the authority of this chapter, there shall be collected from such distributor, in addition to the tax that may be due, a penalty of One Thousand Dollars ($1,000.00) per violation, and the commissioner or his duly authorized representative may make immediate demand upon the distributor for the payment of all such taxes and penalties.

(2) If there is a second violation by a distributor of this chapter or any rule or regulation promulgated by the commissioner under the authority of this chapter, the commissioner, in addition to any other penalty, may revoke any permit which may have been issued to the distributor.

(3) All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of that law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for the taxes under this chapter, and the commissioner shall exercise all the power and authority and perform all duties with respect to taxpayers under this chapter as are provided under the Mississippi Sales Tax Law, except where there is a conflict, in which case this chapter shall control.
Miss. Code Ann. § 27-19-56.186 — MS Code / Title 27 / Chapter 3 / Section 19-56.186
Miss. Code Ann. § 27-19-56.186
Status: in_force

(1) In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Iraq veteran. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

(2) Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.

(4) The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:

(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.

(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70 .

(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2 .

(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37 . The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

(7) Distinctive license tags shall not be issued under this section after July 8, 2020. A person issued a distinctive license tag under this section before July 8, 2020, may renew the license tag under Section 27-19-56.524(6) in the manner provided for the issuance and renewal of a tag in Section 27-19-56.524(6) .
Miss. Code Ann. § 27-7-22.17 — MS Code / Title 27 / Chapter 7 / Section 7-22.17
Miss. Code Ann. § 27-7-22.17
Status: in_force

(1) Permanent business enterprises engaged in operating a project and companies that are members of an affiliated group that includes such permanent business enterprises are allowed a job tax credit for taxes imposed by Section 27-7-5 equal to Five Thousand Dollars ($5,000.00) annually for each net new full-time employee job for a period of twenty (20) years from the date the credit commences; however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to maintain the required number of employees, the commissioner may extend this time period for not more than two (2) years. The credit shall commence on the date selected by the permanent business enterprise; however, the commencement date shall not be more than five (5) years from the date the business enterprise commences commercial production. For the year in which the commencement date occurs, the number of new full-time jobs shall be determined by using the monthly average number of full-time employees subject to the Mississippi income tax withholding. Thereafter, the number of new full-time jobs shall be determined by comparing the monthly average number of full-time employees subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Once a permanent business enterprise creates or increases employment three thousand (3,000) or more, such enterprise and the members of the affiliated group that include such enterprise, shall be eligible for the credit. The credit is not allowed for any year of the twenty-year period in which the overall monthly average number of full-time employees subject to the Mississippi income tax withholding falls below three thousand (3,000); however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to maintain the required number of employees, the commissioner may waive the employment requirement for a period of time not to exceed two (2) years. The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above three thousand (3,000).

(2) Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned; however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years. The credit that may be utilized each year shall be limited to an amount not greater than the total state income tax liability of the permanent business enterprise and the state income tax liability of any member of the affiliated group that includes such enterprise that is generated by, or arises out of, the project.

(3) The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any permanent business enterprise or any member of the affiliated group that includes such enterprise utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21 .

(4) As used in this section:

(a) “ Project ” means a project as defined in Section 57-75-5(f)(iv) .

(b) “ Affiliated group ” means one or more corporations connected through stock ownership with a common parent corporation where at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of each of the member corporations, except the common parent corporation, is directly owned by one or more of the other member corporations; and the common parent corporation directly owns stock possessing at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of at least one (1) of the other member corporations. As used in this subsection, the term “ stock ” does not include nonvoting stock that is limited and preferred as to dividends.
Miss. Code Ann. § 27-71-339 — MS Code / Title 27 / Chapter 38 / Section 71-339
Miss. Code Ann. § 27-71-339
Status: in_force

At the end of each month, the state auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks and shall verify the amounts paid into the state treasury in so far as they relate to the collections of any taxes imposed by this article.