Miss. Code Ann. § 27-65-241 — MS Code / Title 27 / Chapter 38 / 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Status: repealed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. § 27-39-321 — MS Code / Title 27 / Chapter 33 / Section 39-321
Miss. Code Ann. § 27-39-321
Status: in_force

(1) With respect to ad valorem taxes levied for each fiscal year, no political subdivision may levy ad valorem taxes in any fiscal year which would render in total receipts from all levies an amount more than the receipts from that source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such receipts. The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt, which were not assessed in the next preceding year and cost incurred and paid in the next preceding year in connection with reappraisal may be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for school district purposes under any statute and taxes levied for the maintenance and/or construction of roads and bridges under Section 27-39-305 shall be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for payment of principal of and interest on general obligation bonds issued heretofore or hereafter shall be excluded from the ten percent (10%) increase limitation set forth herein. Any additional millage levied to fund any new program mandated by the Legislature shall be excluded from the limitation for the first year of the levy and included within such limitation in any year thereafter. The limitation imposed under this paragraph shall not apply to those mandatory levies enumerated in Sections 27-39-320 and 27-39-329 .

(2) The limitation of this section may be increased only as provided in subsection (3) or (4) of this section or when the governing body of a political subdivision has determined the need for additional revenues, adopts a resolution declaring its intention so to do and has held an election on the question of raising the limitation prescribed in this section. The notice calling for an election shall state the purposes for which the additional revenues shall be used, the amount of the tax levy to be imposed for such purposes and period of time for which such tax levy shall be made; however, such tax levy shall not be made for more than five (5) successive years. The limitation may be increased under this subsection only if the proposed increase is approved by a majority of those voting. Subject to specific provisions of this paragraph to the contrary, the publication of notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the political subdivision. Revenues derived from any taxes levied pursuant to such election shall be excluded from the tax base for the purpose of determining aggregate receipts for which the ten percent (10%) increase limitation applies.

(3) As an alternative to the procedure provided in subsection (2) of this section, the ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount by the board of supervisors of any county without an election thereon if the aggregate receipts from all county levies to which this section and Sections 27-39-305 and 27-39-320 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.

(4) As an alternative to the procedure provided in subsections (2) and (3) of this section, the board of supervisors of any county or the governing authorities of any municipality may, without an election thereon, increase the ad valorem tax levy to which this section applies by the greater of:

(a) An ad valorem tax levy that does not result in an aggregate levy to which this section applies in excess of twenty (20) mills; or

(b) An ad valorem tax levy that is not in excess of any aggregate levy to which this section applies in any one (1) of the immediately preceding ten (10) fiscal years.

(5) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3) , the term “total receipts” as used in this section shall be the portion of the “base revenue” as defined in Section 27-39-320 which is used for General Fund purposes.

(6) If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the county or municipal general fund for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).

(7) If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purposes of determining the limitation on receipts for the succeeding fiscal years.
Miss. Code Ann. § 27-19-31 — MS Code / Title 27 / Chapter 9 / Section 19-31
Miss. Code Ann. § 27-19-31
Status: in_force

(1) The Department of Revenue is authorized and directed to establish and maintain a vehicle registration renewal system whereby the license tag attached upon a motor vehicle or trailer may be issued for five (5) years with the approval of the License Tag Commission, except for motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, motor vehicles in a fleet registered under Section 27-19-66 , motor vehicles in a rental fleet registered under Section 27-19-66.2 , apportioned vehicles, rental and commercial trailers and buses, which shall be issued for a period of time determined by the Department of Revenue. During each intervening year of the period for which license tags are issued, the Department of Revenue shall issue up to two (2) license decals, in lieu of the license tags, the month and year in which the license tag expires shall be specified on one (1) of the decals so issued. Motor vehicles in a corporate fleet registered under Section 27-19-66 , trailers in a fleet registered under Section 27-19-66.1 , motor vehicles in a rental fleet registered under Section 27-19-66.2 , and apportioned vehicles shall not be issued decals specifying the month and year of expiration.

Any series of tags may be cancelled by the commissioner with the approval of the License Tag Commission and a new series of tags issued.

(2)(a) The license decals issued in lieu of the license tags shall indicate the month and the last two (2) figures of the year for which such license shall expire. The license decals shall be attached to the license tag of the motor vehicle or trailer, and when so attached shall be deemed to be the license tag for the ensuing registration year. The month and year decal shall be attached in an upright position in the lower right corner of the license tag. Decals specifying the month and year of expiration shall not be required to be attached to license tags on motor vehicles in a corporate fleet registered under Section 27-19-66 , trailers in a fleet registered under Section 27-19-66.1 , motor vehicles in a rental fleet registered under Section 27-19-66.2 , or apportioned vehicles.

Except as otherwise provided in this paragraph, the registration year shall be a period of one (1) year commencing on the first day of the month following the month in which the vehicle was acquired. Beginning October 1, 1982, original registrations of motor vehicles, except motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, apportioned vehicles and buses, may be made and shall be prorated for a period of from six (6) to eleven (11) months according to regulations established by the Department of Revenue to reduce a disproportionate number of registrations for a particular month. Beginning July 1, 1995, original registrations and renewal registrations of motor vehicles in corporate fleets registered under Section 27-19-66 , shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for corporate fleets established by the Department of Revenue. Beginning July 1, 2011, original registrations and renewal registrations of trailers in trailer fleets registered under Section 27-19-66.1 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such trailers to coincide with the anniversary month for trailer fleets established by the Department of Revenue. Beginning January 1, 2025, original registrations and renewal registrations of motor vehicles in rental fleets registered under Section 27-19-66.2 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for rental fleets established by the Department of Revenue. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.

Beginning July 1, 1996, original registrations and renewal registrations of motor vehicles in individual fleets registered under Section 27-19-66 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for individual fleets established by the county tax collector. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.

The Department of Revenue, with the approval of the License Tag Commission, shall so specify the area or areas on the license tag where the license decals shall be attached. The number of the license tag shall be written across its face, and the number of the tag shall represent the registration number; and upon all the tags for private passenger vehicles the word “MISSISSIPPI” shall be written across the top of the tag in capital letters sufficiently large to be easily read, but upon all other tags such word may be abbreviated. The number of the license tag shall not exceed seven (7) letters, numbers or a combination of such letters and numbers. Also, on all tags sold and issued, an appropriate place will be provided thereon to place license decals indicating the expiration date of the tag. For the purposes of this section and Section 27-19-32, Mississippi Code of 1972 , the term “ decal ,” “ decals ” or “ license decal ” shall mean a tab, sticker or other similar device attached to a license tag which validates same for a stated period of time. One (1) license tag and up to two (2) license decals shall be furnished for all vehicles and shall be fastened immovably twelve (12) inches or more above the ground, at the rear of the vehicle under or over the rear light, with the number in upright position so that it will be plainly visible and legible at all times, and at night at a distance of sixty (60) feet. In the case of tractors or other motor vehicles drawing or pulling trailers, semitrailers or farm implements, the tag shall be fastened upon such vehicle twelve (12) inches or more above the ground, upon the front or back of such vehicle, with the number in an upright position. Such license plate, all characters and any legally affixed decals shall not be defaced, covered or obstructed from view by any object, decal, sticker, paint, marking or license plate bracket or holder. Any person who defaces, covers or obstructs any portion of a license tag with any sticker, decoration, paint, marking, license plate bracket or holder or any other thing or device, in such a manner that the characters and any legally affixed decals on the tag cannot be read, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Twenty-five Dollars ($25.00). However, it shall not be unlawful for the county name to be partially or completely obstructed from view by any object, decal, sticker or license plate bracket or holder. Unless the license tag with current decals is fastened to the vehicle as herein provided, the said vehicle shall be regarded as operating without a license tag, and the owner or operator shall be liable for the penalties herein provided.

In addition to the above requirements, license tags for private passenger vehicles shall have a county designation thereon referencing the name of the county in which such vehicle is registered.

Law enforcement officers of this state shall remove from a motor vehicle or trailer any license tag and/or decals which are so defaced that proper identification cannot be reasonably made. The officer shall issue to the driver of such vehicle a tag permit which shall be valid for a period of five (5) days. Each person receiving such tag permit shall purchase, within five (5) days from the date of the issuance of the permit, a new tag and/or decals for the fee set forth in Section 27-19-37, Mississippi Code of 1972 , for a substitute tag.

Any person who has a license tag or decals on a vehicle which may be so defaced that proper identification cannot be reasonably made may remove such and purchase another license tag and/or decals for the same fee required for a substitute tag. If any license tag shall deteriorate due to age so that identification cannot be reasonably made, the owner may surrender such tag to the issuing authority and be issued a new tag and like decals at no cost.

(b) Beginning January 1, 2024, an owner of a private carrier of passengers or motorcycle may choose a tag with a black background and a white pinstripe border. “Mississippi” shall be printed at the top, and the name of the county shall be printed at the bottom. The application and the additional fee of Thirty-eight Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) to be remitted to the Department of Revenue License Tag Acquisition Fund created in Section 27-19-179 , shall be remitted to the department on a monthly basis as prescribed by the department. The remaining Thirty-six Dollars and Twenty-five Cents ($36.25) of the additional fee shall be deposited to the credit of the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund established in Section 45-2-1 . In all other respects, tags issued under this paragraph (b) shall follow the guidelines for tags issued under paragraph (a) of this subsection.

(3) The Department of Revenue is authorized to promulgate appropriate rules and regulations to govern the use and display of license decals and to publish a summary thereof which shall be available to state officials and the public upon request.
Miss. Code Ann. § 27-19-56.268 — MS Code / Title 27 / Chapter 9 / Section 19-56.268
Miss. Code Ann. § 27-19-56.268
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 dyslexia awareness license tag for each motor vehicle registered in his name. The tags shall be of such color and design as the Department of Revenue, with the advice of Dynamic Dyslexia Design, the 3-D 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, 2011, 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 Dynamic Dyslexia Design, the 3-D School, to be utilized by the school to provide scholarship assistance for students of the school.

(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. § 27-104-351 — MS Code / Title 27 / Chapter 49 / Section 104-351
Miss. Code Ann. § 27-104-351
Status: in_force

(1) This section shall be known and may be cited as the “Line-Item Appropriation Transparency Act.”

(2) As used in this section, unless the context clearly indicates otherwise:

(a) “ Local government entity ” means any county, municipality, school district, public hospital or other political subdivision of the state.

(b) “ Pass-through funding ” means a line-item appropriation by the Legislature to a state agency that is itemized on a separate line in a state agency's appropriation bill and that is intended to be passed through the state agency to one or more:

(i) Local government entities;

(ii) Private organizations, including not-for-profit organizations; or

(iii) Persons in the form of a loan or grant. “Pass-through funding” may be general funds, dedicated credits, or any combination of state funding sources, and may be ongoing or one-time.

(c) “ Recipient entity ” means a local government entity or private entity, including a nonprofit entity, that receives money by way of pass-through funding from a state agency.

(d) “ State agency ” shall have the same meaning as provided in Section 27-103-103 , and shall include any other subagency or board under the supervision of that state agency.

(e) “ State money ” means funds in the State General Fund and all state-support special funds which are in the Budget Contingency Fund, Capital Expense Fund, Working-Cash Stabilization Reserve Fund, Education Enhancement Fund, Healthcare Expendable Fund, Tobacco Control Program Fund, BP Settlement Fund, Gulf Coast Restoration Fund and any other special funds that are determined by the Joint Legislative Budget Committee to be a state-support special fund. “State money” does not include contributions or donations received by a state agency.

(f) “ Department ” means the Department of Finance and Administration.

(3) A state agency may not provide a recipient entity state money from pass-through funding unless:

(a) The state agency enters into a written agreement with the recipient entity, which details the criteria and reporting requirements as provided in this section; and

(b) The written agreement described in paragraph (a) of this subsection requires the recipient entity to provide to the state agency the following:

(i) A written description and an itemized report detailing the expenditure of state money or the intended expenditure of any state money that has not been spent. Such report shall be submitted at least quarterly on dates determined by the department; and

(ii) A final written itemized report when all the state money is spent.

Disbursements shall only be made after the written agreement described in paragraph (a) of this subsection has been signed and shall be contingent upon the recipient entity complying with the quarterly reporting requirements required by paragraph (b) of this subsection.

(4) On or before June 30 of each year or a date determined by the department, a state agency shall provide to the department a copy of the written agreements, written descriptions, and reports of itemized expenditures required under subsection (3) of this section.

(5) The department is responsible for obtaining the written agreements, written descriptions, and itemized reports required by subsection (3) of this section from state agencies. The department is further responsible for consolidating and presenting a report on the previous fiscal year's pass-through expenditures and providing it to the Joint Legislative Budget Committee by October 1 of each year.

(6) The department shall create all of the following documents which shall be in such form and contain such information as the department prescribes:

(a) Written agreement as described in subsection (3)(a) of this section;

(b) Written description and itemized report as described in subsection (3)(b) of this section; and

(c) Final itemized report as described in subsection (3)(b) of this section.

A state agency shall utilize these documents when complying with the criteria set forth in this section.

(7) Notwithstanding subsection (3) of this section, a state agency is not required to comply with this section to the extent that the pass-through funding is issued:

(a) Under a competitive award process;

(b) In accordance with a formula enacted in statute;

(c) In accordance with a state program under parameters in statute or rule that guides the distribution of the pass-through funding;

(d) Under the authority of Sections 37-151-200 through 37-151-215 ; or

(e) In accordance with an appropriations act of the Legislature that specifically provides an exemption from the provisions of this section.

(8) Unless a recipient entity is required to comply with Section 31-7-1 et seq. because it is an agency or public body, the fact that it is a recipient entity does not create such an obligation.
Miss. Code Ann. § 27-41-89 — MS Code / Title 27 / Chapter 29 / Section 41-89
Miss. Code Ann. § 27-41-89
Status: in_force

Sections 27-41-81 through 27-41-87 are to be construed to be cumulative and in addition to other remedies given the state for the protection of lands forfeited to the state for taxes.
Miss. Code Ann. § 27-19-56.257 — MS Code / Title 27 / Chapter 4 / Section 19-56.257
Miss. Code Ann. § 27-19-56.257
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 Mississippians for Better Mental Health. 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 Mental Health, 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, 2011, 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 Department of Mental Health Fund--3371.

(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. § 27-105-19 — MS Code / Title 27 / Chapter 31 / Section 105-19
Miss. Code Ann. § 27-105-19
Status: in_force

When any payment shall be made into the state depository in pursuance of this article, the depository shall give the person making such payment triplicate receipts specifying the account on which the payment is made, one of which shall be immediately mailed to the state treasurer and one of which shall be mailed to the auditor of public accounts.
Miss. Code Ann. § 27-115-85 — MS Code / Title 27 / Chapter 45 / Section 115-85
Miss. Code Ann. § 27-115-85
Status: in_force

Until June 30, 2028, net proceeds generated by the Alyce G. Clarke Mississippi Lottery Law, created pursuant to Sections 1 this chapter and deposited into the Lottery Proceeds Fund under Section 27-115-51(2) , except as otherwise provided in this section, shall be paid into the State Highway Fund by warrant issued by the State Fiscal Officer upon requisition of the State Transportation Commission as needed to provide funds to repair, renovate and maintain highways and bridges of the state; however, funds paid into the State Highway Fund under this section shall be first used for matching federal funds authorized to the state pursuant to any federal highway infrastructure program implemented after September 1, 2018. However, all such monies deposited into the Lottery Proceeds Fund over Eighty Million Dollars ($80,000,000.00) in a fiscal year shall be transferred into the Education Enhancement Fund for the purposes of funding the Early Childhood Learning Collaborative, the Classroom Supply Fund and/or other educational purposes. From and after July 1, 2028, the net proceeds shall be deposited into the Lottery Proceeds Fund and shall be transferred to the State General Fund, except for the amounts over Eighty Million Dollars ($80,000,000.00) which shall continue to be deposited in the Education Enhancement Fund as provided above.
Miss. Code Ann. § 27-104-371 — MS Code / Title 27 / Chapter 51 / 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. § 27-19-56.57 — MS Code / Title 27 / Chapter 1 / Section 19-56.57
Miss. Code Ann. § 27-19-56.57
Status: in_force

(1) Beginning with any registration year commencing on or after July 1, 2023, any owner of a motor vehicle who is a resident of this state and who is a member of the clergy, 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 member of the clergy. The distinctive license tags so issued shall be of such color and design as the Department of Revenue 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) 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 Baptist Children's Village of Mississippi.

(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) In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2026.
Miss. Code Ann. § 27-65-75 — MS Code / Title 27 / Chapter 35 / Section 65-75
Miss. Code Ann. § 27-65-75
Status: repealed

On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:

(1)(a) On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31 , the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.

A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.

Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.

In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.

(b) On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.

(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2020, and each succeeding month thereafter through July 15, 2023, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 . On or before August 15, 2023, and each succeeding month thereafter, nine percent (9%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) , 27-65-21 and 27-65-24 , on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215 .

(d)(i) On or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18- 1 / 2 %) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15 , 27-65-19(3) and 27-65-21 , on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act ( Section 21-45-1 et seq. ) shall be allocated for distribution to the county in which the project area is located if:

1. The county:

a. Borders on the Mississippi Sound and the State of Alabama, or

b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;

2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;

3. Any debt service for the indebtedness incurred is outstanding; and

4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.

(ii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.

(iii) The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.

(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term “ fiscal year ” means the fiscal year beginning July 1 of a year.

(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35 , the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127 , be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.

(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii) 1 , Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the “State Aid Road Fund,” created by Section 65-9-17 . On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii) 1 , Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the “State Aid Road Fund,” created by Section 65-9-17 . Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77 , in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:

(a) One-third ( 1 / 3 ) shall be allocated to all counties in equal shares;

(b) One-third ( 1 / 3 ) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and

(c) One-third ( 1 / 3 ) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.

For the purposes of this subsection, the term “ gasoline, diesel fuel or kerosene taxes ” means such taxes as defined in paragraph (f) of Section 27-5-101 .

The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.

Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75 .

(5) On or before August 15, 2024, and each succeeding month thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) shall be paid into the special fund known as the Education Enhancement Fund created and existing under the provisions of Section 37-61-33 .

(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.

(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 . On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33 .

(8) On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2) , shall be deposited into the Education Enhancement Fund created under Section 37-61-33 .

(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.

(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.

(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 . On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).

(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i) 2 , and 27-65-19(1)(d)(i) 3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7 .

(16)(a) On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3 .

(b) On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5 , shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3 .

(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d) .

(18) [Repealed]

(19)(a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 , and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9 .

(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11 , the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 , and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9 , as follows:

(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;

(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;

(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;

(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and

(v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.

(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3 .

(21)(a) On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3 .

(b) On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451 .

(22) On or before June 1, 2024, and each succeeding month thereafter until December 31, 2057, an amount determined annually by the Mississippi Development Authority of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-125-3 . This amount shall be based on estimated payments due within the upcoming year to construction contractors pursuant to construction contracts subject to the tax imposed by Section 27-65-21 for construction to be performed on the project site of a project defined under Section 57-75-5(f) (xxxiii) for the coming year.

(23) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 .

(24)(a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.

(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64 , and a detailed record of how the funds are spent.

(25) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.

(26)(a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.

(b)(i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.

(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53 , if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
Miss. Code Ann. § 27-65-7 — MS Code / Title 27 / Chapter 38 / Section 65-7
Miss. Code Ann. § 27-65-7
Status: in_force

“ Retailer ” shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property. Retailer also includes persons who facilitate the sale of services or tangible personal property that belongs to a third party.

“ Retail sales ” shall mean and include all sales of tangible personal property physically or electronically delivered or located within this state, except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.

“ Retail sale ” shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.

“ Retail sale ” shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.

“ Retail sale ” shall also include a sale made or facilitated by a person regularly engaged in the sale or facilitation of sales of services or tangible personal property. “Retail sale” does not include a sale by a third-party food delivery service that delivers food from an unrelated restaurant to a customer, regardless of whether the customer orders and pays for the food through the delivery service or whether the delivery service adds fees or upcharges to the price of the food.

Computer software maintained on a server located outside the state and accessible for use only via the internet is not a taxable retail sale.
Miss. Code Ann. § 27-71-511 — MS Code / Title 27 / Chapter 33 / Section 71-511
Miss. Code Ann. § 27-71-511
Status: in_force

Any person who shall violate any provision of this article, or any rule or regulation promulgated by the commissioner under its authority, shall be guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the commissioner under authority of this article, shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of this article, or of Article 3 of this chapter.
Miss. Code Ann. § 27-38-1 — MS Code / Title 27 / Chapter 21 / Section 38-1
Miss. Code Ann. § 27-38-1
Status: in_force

This chapter may be cited as the “Mississippi Telecommunications Tax Reform Act.”
Miss. Code Ann. § 27-69-79 — MS Code / Title 27 / Chapter 53 / Section 69-79
Miss. Code Ann. § 27-69-79
Status: in_force

Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972 , shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.
Miss. Code Ann. § 27-9-3 — MS Code / Title 27 / Chapter 8 / Section 9-3
Miss. Code Ann. § 27-9-3
Status: in_force

When used in reference to the estate tax in this chapter:

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

(b) “ Commissioner, ” “ Chairman of the State Tax Commission ” or “ chairman of the commission ” means the Commissioner of Revenue of the Department of Revenue, or any agent appointed by law under him.

(c) “ Executor ” means the executor or administrator of the decedent, or, if there is no executor or administrator, any person who takes possession of any property of the decedent.

(d) “ Person ” means persons, corporations, associations, joint stock companies and business trusts.

(e) “ Transfer ” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.

(f) “ Decedent ” shall include the testator, intestate, grantor, bargainor, vendor or donor.

(g) “ Resident ” means natural persons and includes for the purpose of determining liability for the tax imposed, any person domiciled in the State of Mississippi and any other person who maintains a permanent place of abode within the state and spends in the aggregate, more than six (6) months of the taxable year within the state.

(h) “Nonresident” shall apply to any natural person whose domicile is without the State of Mississippi or who maintains a place of abode without the state, and spends in the aggregate, more than six (6) months of the taxable year without the state.
Miss. Code Ann. § 27-109-7 — MS Code / Title 27 / Chapter 29 / Section 109-7
Miss. Code Ann. § 27-109-7
Status: in_force

(1) The State Tax Commission shall evaluate and consider any application for a license to operate a cruise vessel or vessel in a two-step process. First, the commission shall determine whether the applicant satisfies the requirements of Section 27-109-5 . Secondly, the commission shall determine whether any cruise vessel or vessel which may be operated by the licensee complies with applicable state law. This bifurcated process requires the issuance of a privilege license to the applicant and a separate certificate of suitability for each cruise vessel or vessel operated by the licensee.

(2) For each step above the Tax Commission may:

(a) Deny the application;

(b) Remand the matter for such further investigation and reconsideration as the commission may order; or

(c) By majority vote of the members present, grant the application for a privilege license or certificate of suitability. For the purposes of this section, a tie vote of the commission upon an application does not constitute a recommendation of denial of the application.

(3) The privilege license granted under this chapter is specific to the applicant and shall remain in force and effect without regard to any cruise vessel or vessel operated by the licensee. However, no licensee shall operate a cruise vessel or vessel without a certificate of suitability for such cruise vessel or vessel.

(4) An applicant must provide a surety bond to the State Tax Commission in the amount of Two Hundred Fifty Thousand Dollars ($ 250,000.00) for the faithful performance of all requirements imposed by law, regulation or conditions of the license. The State Tax Commission may accept from the applicant, in lieu of a surety bond, cash, time certificates of deposit, direct United States Treasury obligations which are fully guaranteed by the United States Government, or United States Government agency obligations which are fully guaranteed by the government of the United States.

(5) If the commission is not satisfied that an applicant is qualified to be licensed under this chapter, the commission may cause to be made such investigation into and conduct such hearings concerning the qualifications of the applicant in accordance with its regulations as it may deem necessary.

(6) If the commission desires further investigation be made or to conduct any hearings, it shall so notify the applicant and set a date for hearing, if a hearing is requested by the applicant.

(7) The commission has full and absolute power and authority to deny any application for any cause it deems reasonable. If an application is denied, the commission shall prepare and file its written decision upon which its order denying the application is based.
Miss. Code Ann. § 27-105-9 — MS Code / Title 27 / Chapter 29 / Section 105-9
Miss. Code Ann. § 27-105-9
Status: in_force

The State Treasurer shall give notice of the provisions of this article once a month to each eligible bank and financial institution in the state having an amount of state funds less than the amount authorized to be allocated to the bank or financial institution under Section 27-105-33 and this section, and shall receive such applications as they or any of them may make for the privilege of keeping any part of public funds on forms to be furnished by the Treasurer, and shall place the state funds with the institutions applying for them if the depository application has been duly approved by the Treasurer.

The Treasurer, when considering the various depository applications, shall review the financial statement of the applying depository and become satisfied regarding its liquidity and capital ratio so as to assure the safety of all public funds, and likewise to give the equitable apportionment of the state funds throughout the state.

State funds required for current operation, as determined under Section 27-105-33 , shall be deposited in one or more demand accounts. State funds not required for current operation, as determined under Section 27-105-33 , shall be deposited in one or more interest-bearing accounts or time certificates of deposit, or otherwise invested under Section 27-105-33 . When any depository holding state demand accounts receives an order from the Treasurer or his designee to transfer collected funds out of those accounts to any interest-bearing accounts or time certificates of deposit in the depository or any other depository under the provisions of this chapter, the transfer shall be made immediately or as soon thereafter as practicable. If the Treasurer finds that any depository is not transferring funds as provided above, the depository shall be disqualified from holding or receiving any state demand accounts for a period of time not to exceed one (1) year.

All funds allocated to approved depositories under the provisions of subsection (b) of Section 27-105-33 shall be allocated to qualified depositories of the state on a pro rata basis determined as follows:

(a) Each qualified depository shall be assigned a numerator, which shall be the sum of (i) thirty-five percent (35%) of that portion of its Mississippi-based deposits that does not exceed Two Hundred Fifty Million Dollars ($250,000,000.00), plus (ii) twenty-five percent (25%) of that portion of its Mississippi-based deposits that exceed Two Hundred Fifty Million Dollars ($250,000,000.00) but does not exceed Five Hundred Million Dollars ($500,000,000.00), plus (iii) fifteen percent (15%) of that portion of its Mississippi-based deposits that exceeds Five Hundred Million Dollars ($500,000,000.00).

(b) Each such numerator shall be divided by a denominator, which shall be the sum of (i) thirty-five percent (35%) of the first Two Hundred Fifty Million Dollars ($250,000,000.00) or portion thereof of the Mississippi-based deposits of each qualified depository, plus (ii) twenty-five percent (25%) of the next Two Hundred Fifty Million Dollars ($250,000,000.00) or portion thereof of the Mississippi-based deposits of each qualified depository, plus (iii) fifteen percent (15%) of the Mississippi-based deposits of each qualified depository in excess of Five Hundred Million Dollars ($500,000,000.00), being the sum of the numerators of all depositories. The resulting percentage shall be the pro rata share of the depository in funds allocated under Section 27-105-33(b) .

(c) All such computations shall be determined annually by December 1 on the basis of the deposits held by the depositories at deposit facilities located in the State of Mississippi as reported in the Federal Deposit Insurance Corporation's Market Share Report --Deposits of All FDIC-Insured Institutions Operating in Mississippi on June 30 of each year. For the purposes of this section, “ Mississippi-based deposits ” means the total deposits held at deposit facilities located in the State of Mississippi on June 30 as reported annually by the Federal Deposit Insurance Corporation in the above-referenced report.

State funds allocated to each approved depository shall not be more than four percent (4%) of the depository's Mississippi-based deposits. Interest-bearing time certificates of deposit and other interest-bearing deposits, either general or special, made under Section 27-105-33 , may be treated as not coming within this percentage if, in the discretion of the Treasurer, the best interest of the state can be served to increase its earnings and decrease its expenses in the handling of the state funds; however, any and all depositories must first qualify and be approved by the Treasurer to receive demand deposits subject to withdrawal or transfer by check of the Treasurer when properly presented and so demanded. For the purposes of this section, the term “ paid-in and earned capital funds ” means the sum of common stock, perpetual preferred stock, surplus, undivided profits and capital reserves as these amounts are or would be reflected in a Federal Deposit Insurance Corporation (FDIC) banking institution's “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC.

The state depository contract shall be for one (1) year, but may be renewed from year to year upon proper review and approval of the Treasurer. Each applicant shall furnish to the Treasurer a financial statement sworn to by a duly elected officer, and on such date or dates as the Treasurer may provide.
Miss. Code Ann. § 27-107-117 — MS Code / Title 27 / Chapter 31 / Section 107-117
Miss. Code Ann. § 27-107-117
Status: in_force

No application for loans or grants under authority of Sections 27-107-111 through 27-107-125 shall be filed after January 20, 1976, and no application for a loan or grant shall be approved after March 31, 1976.
Miss. Code Ann. § 27-17-455 — MS Code / Title 27 / Chapter 13 / Section 17-455
Miss. Code Ann. § 27-17-455
Status: in_force

Upon the receipt of the application herein required, and payment of the amount shown thereby to be due for the privilege to be exercised, the officer to whom said application is made shall determine if the application is in proper form, and if the correct amount be tendered, and may require the applicant to furnish such other and further information as in his opinion is necessary to ascertain the correct amount of tax due. When the correct amount of the tax has been so ascertained, the said officer shall issue to the applicant taxpayer a privilege license according to such application, and shall date the same as of the first day of the month of its issuance. The officer issuing the license shall countersign the same in writing or alternatively, by electronic or digital signature or a handwritten signature saved on a computer, when the license is issued by him, and he shall enter the same in the register prescribed by law therefor. The license issued by collectors as herein provided shall be executed in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original shall be delivered to the licensee by the officer, and the paper or electronic duplicate, as the case may be, shall be attached or electronically linked to or otherwise maintained with the application therefor, and preserved by the officer as a public record.

If, however, such officer, shall, before issuing the said license, or at any time thereafter, have reason to believe that the statements of the business contained in the application are incorrect or false in any material particular, the said officer shall duly notify the applicant wherein the supposed discrepancy lies, and he is hereby empowered to require the applicant to render such other information as will enable him to determine the proper tax due. After making such determination of the proper tax due, if the license has not been issued, such officer shall forthwith proceed to collect the amount of tax due; and if the license shall have been issued under the original application, he shall collect the difference between the sum shown to be properly due, and the sum paid with the original application, and shall issue an additional license therefor which shall expire at the same time as the original. If the additional tax is paid within thirty (30) days after the determination by the officer of the proper amount due, no penalty shall be applied. If the taxpayer shall willfully fail or refuse to furnish the information requested by such officer, he shall be liable for damages as in other cases of payment of an insufficient privilege tax, and may be proceeded against civilly or criminally as otherwise provided herein, and shall suffer the penalties provided herein therefor.

All licenses issued pursuant to this section shall be good, usable and valid for one (1) year after the date thereof, or for such other period as is fixed by law for the privilege, which period shall be so designated in the license. However, no such license shall be issued for a period longer than one (1) year.
Miss. Code Ann. § 27-65-111 — MS Code / Title 27 / Chapter 51 / Section 65-111
Miss. Code Ann. § 27-65-111
Status: repealed

The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21 .

The tax levied by this chapter shall not apply to the following:

(a) Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127 .

Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax.

(b) Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954 , as it exists as of March 31, 1975, and subscription sales of all magazines.

(c) Sales of coffins, caskets and other materials used in the preparation of human bodies for burial.

(d) Sales of tangible personal property for immediate export to a foreign country.

(e) Sales of tangible personal property to an orphanage, old men's or ladies' home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.

(f) Sales of tangible personal property, labor or services taxable under Sections 27-65-17 , 27-65-19 and 27-65-23 , to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual.

(g) Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public.

(h) The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines:

(i) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or

(ii) Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or

(iii) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or

(iv) Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or

(v) Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.

“ Medicines ,” as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that “medicines” do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug.

Notwithstanding the preceding sentence of this paragraph (h), “ medicines ” as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body.

The exemption provided in this paragraph (h) shall not apply to medical cannabis sold in accordance with the provisions of the Mississippi Medical Cannabis Act and in compliance with rules and regulations adopted thereunder.

“ Hospital ,” as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972 .

Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h).

(i) Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state.

(j) Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc.

(k) From July 1, 1985, through December 31, 1992, retail sales of “alcohol-blended fuel” as such term is defined in Section 75-55-5 . The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi.

(l) Sales of tangible personal property or services to the Institute for Technology Development.

(m) The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full-line vendors from and not connected with other taxable businesses.

(n) The gross proceeds of sales of motor fuel.

(o) Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps.

(p) Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual.

(q) Gifts or sales of tangible personal property or services to public or private nonprofit museums of art.

(r) Sales of tangible personal property or services to alumni associations of state-supported colleges or universities.

(s) Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc.

(t) Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113 .

(u) Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.

(v) Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture.

(w) Sales of tangible personal property or services to a private company, as defined in Section 57-61-5 , which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq. , the Mississippi Business Investment Act.

(x) The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer.

(y) Sales of tangible personal property or services to the Mississippi Technology Alliance.

(z) Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code .

(aa) Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code .

(ab)(i) Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the second Friday in July and ending at 12:00 midnight the following Sunday. This paragraph (ab) shall not apply to:

1. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

2. The rental of clothing or footwear; and

3. Skis, swim fins, roller blades, skates and similar items worn on the foot.

(ii) For purposes of this paragraph (ab), “ school supplies ” means items that are commonly used by a student in a course of study. The following is an all-inclusive list:

1. Backpacks;

2. Binder pockets;

3. Binders;

4. Blackboard chalk;

5. Book bags;

6. Calculators;

7. Cellophane tape;

8. Clays and glazes;

9. Compasses;

10. Composition books;

11. Crayons;

12. Dictionaries and thesauruses;

13. Dividers;

14. Erasers;

15. Folders: expandable, pocket, plastic and manila;

16. Glue, paste and paste sticks;

17. Highlighters;

18. Index card boxes;

19. Index cards;

20. Legal pads;

21. Lunch boxes;

22. Markers;

23. Notebooks;

24. Paintbrushes for artwork;

25. Paints: acrylic, tempera and oil;

26. Paper: loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;

27. Pencil boxes and other school supply boxes;

28. Pencil sharpeners;

29. Pencils;

30. Pens;

31. Protractors;

32. Reference books;

33. Reference maps and globes;

34. Rulers;

35. Scissors;

36. Sheet music;

37. Sketch and drawing pads;

38. Textbooks;

39. Watercolors;

40. Workbooks; and

41. Writing tablets.

(iii) From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (ab) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.

(ac) The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school.

As used in this paragraph (ac), “ school ” means any public or private school that teaches courses of instruction to students in any grade from kindergarten through Grade 12.

(ad) Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (ad), “ durable medical equipment ” and “ home medical supplies ” mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made, in whole or in part, by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.

(ae) Sales of tangible personal property or services to Mississippi Blood Services.

(af)(i) Subject to the provisions of this paragraph (af), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (af), “ hunting supplies ” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.

(ii) This paragraph (af) shall apply only if one or more of the following occur:

1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or

2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (af), provided that the purchaser has not requested or caused the delay in shipment.

(ag) Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank or food pantry or food lines.

(ah) Sales of tangible personal property or services to the United Way of the Pine Belt Region, Inc.

(ai) Sales of tangible personal property or services to the Mississippi Children's Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state.

(aj) Sales of tangible personal property or services to the Jackson Zoological Park.

(ak) Sales of tangible personal property or services to the Hattiesburg Zoo.

(al) Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.

(am) Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation.

(an) Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made.

(ao) Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation.

(ap) Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc.

(aq) Sales of tangible personal property or services to the Friends of Children's Hospital.

(ar) Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi.

(as) Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient.

(at) Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 ( Sections 27-113-1 through 27-113-9 ).

(au) Sales of tangible personal property or services to the Junior League of Jackson.

(av) Sales of tangible personal property or services to the Mississippi's Toughest Kids Foundation for use in the construction, furnishing and equipping of buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi. This paragraph (av) shall stand repealed on July 1, 2025.

(aw) Sales of tangible personal property or services to MS Gulf Coast Buddy Sports, Inc.

(ax) Sales of tangible personal property or services to Biloxi Lions, Inc.

(ay) Sales of tangible personal property or services to Lions Sight Foundation of Mississippi, Inc.

(az) Sales of tangible personal property and services to the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL).

(ba) Sales of coins, currency, and bullion. For the purposes of this paragraph (ba), the following words and phrases shall have the meanings ascribed in this paragraph (ba) unless the context clearly indicates otherwise:

(i) “ Bullion ” means a bar, ingot, or coin:

1. Manufactured, in whole or in part, of gold, silver, platinum, or palladium;

2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

3. Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange.

(ii) “ Coin or currency ” means a coin or currency:

1. Manufactured, in whole or in part, of gold, silver, other metal, or paper;

2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and

3. Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. “Coin or currency” does not include a coin or currency that has been incorporated into jewelry.
Miss. Code Ann. § 27-105-313 — MS Code / Title 27 / Chapter 53 / Section 105-313
Miss. Code Ann. § 27-105-313
Status: in_force

It shall be unlawful for any officer in any financial institution, or any other person, to make an agreement of any kind with the intent and purpose of keeping any financial institution from bidding for county deposits, whether such agreement be express or implied, and any person violating this provision shall, upon conviction, be fined not less than Five Hundred Dollars ($500.00), nor more than One Thousand Dollars ($1,000.00) and shall be imprisoned in the county jail for not less than thirty (30) days, nor more than six (6) months.
Miss. Code Ann. § 27-15-97 — MS Code / Title 27 / Chapter 1 / Section 15-97
Miss. Code Ann. § 27-15-97
Status: in_force

Upon each incorporated company, firm or association engaged in the business of adjusting any insured losses$ 400.00.

Upon each person engaged in the business of adjusting any insured losses$ 100.00.

This section shall not apply to officers or salaried employees of insurers nor to special or other agents of licensed insurers who adjust for the insurers they represent.
Miss. Code Ann. § 27-73-7 — MS Code / Title 27 / Chapter 49 / Section 73-7
Miss. Code Ann. § 27-73-7
Status: in_force

The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or corporation has paid any such tax in excess of the sum properly due whether paid under protest or not. Taxes erroneously paid within the meaning of this section shall include, but not be limited to, double payment, or overpayment, or payment on state, United States, vacant and exempt land, and the purchase paid for the redemption of lands erroneously sold for taxes.

All refunds under this provision shall be made out of any monies collected by the tax collector from the same source of revenue, or if such source of revenue no longer exists the refund shall come from the general fund collections. The tax collector shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Miss. Code Ann. § 27-19-56.401 — MS Code / Title 27 / Chapter 1 / Section 19-56.401
Miss. Code Ann. § 27-19-56.401
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 East Side High School Trojans in Cleveland, Mississippi. 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 East Side 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, 2015, 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 East Side High School Booster Club.

(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. § 27-107-93 — MS Code / Title 27 / Chapter 35 / Section 107-93
Miss. Code Ann. § 27-107-93
Status: in_force

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1975 to implement the provisions of Sections 27-107-91 through 27-107-105 . It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the tornadoes of January 1975.
Miss. Code Ann. § 27-35-115 — MS Code / Title 27 / Chapter 25 / Section 35-115
Miss. Code Ann. § 27-35-115
Status: in_force

When the Department of Revenue has completed its examination of the recapitulations, and within thirty (30) days after the receipt of recapitulations from each of the counties of the state, it shall direct what action the county must take in order to comply with the provisions of Section 27-35-113 . On the other hand, if the department finds that the assessment of any county or counties is reasonably equal and uniform with the assessment of other counties, and in proportion to the true value of the property and does not require an increase or decrease in the assessment of any class of property, in order to secure such equality and uniformity, the department, shall approve the assessment roll or rolls, or reproductions thereof, and direct the board of supervisors thereof, to have copies of the rolls made as required by law. Like determinations shall be made by the department with respect to the recapitulations of all the remaining counties as they are received by the department. The department shall send notice of the results of its examination of the recapitulation of the assessment rolls and the action taken in regard the recapitulation by United States mail to the president of the board of supervisors of the county whose recapitulation was examined.
Miss. Code Ann. § 27-69-73 — MS Code / Title 27 / Chapter 33 / Section 69-73
Miss. Code Ann. § 27-69-73
Status: in_force

The commissioner is hereby empowered to make such rules and regulations, and provide such procedural measures, in cooperation with the state auditor, as shall bring into effect the purposes of this chapter.
Miss. Code Ann. § 27-7-819 — MS Code / Title 27 / Chapter 4 / Section 7-819
Miss. Code Ann. § 27-7-819
Status: in_force

(1) Along with the transmittal of the net proceeds collected on behalf of the claimant local government, the department shall provide the local government with an accounting of the setoffs for which payment is being made. The accounting shall, whenever possible, include the full names of the debtors, the debtor's social security numbers or federal tax identification numbers, the gross proceeds collected per setoff, the net proceeds collected per setoff and the collection assistance fees added to the debt collected per setoff.

(2) Upon receipt by a claimant local government of net proceeds collected on the claimant local government's behalf by the department, the claimant local government shall credit the debtor's obligation with the net proceeds collected.
Miss. Code Ann. § 27-107-173 — MS Code / Title 27 / Chapter 39 / Section 107-173
Miss. Code Ann. § 27-107-173
Status: in_force

There is hereby established within the State Treasury a special fund to be designated as the “state disaster emergency fund.” All sums received or obtained by the commission under the provisions of Sections 27-107-169 through 27-107-189 , by appropriation or otherwise, shall be deposited into the fund. All sums approved to be allocated shall be paid upon warrants drawn on the state disaster emergency fund, and the state auditor of public accounts shall issue warrants upon requisitions signed by the director and secretary of the commission of budget and accounting.
Miss. Code Ann. § 27-17-477 — MS Code / Title 27 / Chapter 17 / Section 17-477
Miss. Code Ann. § 27-17-477
Status: in_force

Each officer required to collect privilege taxes shall make requisitions upon the county auditor or in the case of municipalities upon the governing body of the municipality for such license blanks for privilege taxes as will be needed by him from time to time and the county auditor or the proper officer of the municipality shall make a record by serial number of the license blanks issued to such officer, which shall be accounted for as herein provided.