reglab/housing_qa huggingface dataset:
MS Code § 57-113-5 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 1 - Business Enterprise Tax Exemptions: Clean Energy Generation and Aerospace Industry Enterprises|§ 57-113-5. Certification of eligibility for tax exemption; term of exemption; nontransferability of exemption; performance requirements of approved business enterprise

  Upon approval of the application, the MDA shall issue certification designating the business enterprise as eligible for the tax exemptions authorized by this article. This certification shall document the date by which all commitments must be met.   Upon the issuance of the certification, the business enterprise shall be exempt from state taxes for a period of ten (10) years subject to the performance requirements set out in the agreement required by subsection (3)(c) of this section. If the business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to utilize the exemption from state taxes, the MDA may extend the period of time by which the minimum requirements must be met and duration of the exemption from state taxes for not more than two (2) years. Any business enterprise that has property or equipment purchased utilizing the state tax exemption that is damaged or destroyed as a result of the disaster may purchase replacement equipment and component building materials exempt from sales and use tax.   The following conditions, along with any other conditions the MDA shall promulgate from time to time by rule or regulation, shall apply to such exemptions:   Any exemption provided under this article is nontransferable and cannot be applied, used or assigned to any other person or business or tax account without prior approval by the MDA;   No approved business enterprise may claim or use the exemption granted under this article unless that enterprise is in full compliance with all state and local tax laws, and related ordinances and resolutions; and   The business enterprise must enter into an agreement with the MDA which sets out, at a minimum, the performance requirements of the approved business enterprise during the term of the exemption and provisions for the recapture of all or a portion of the taxes exempted if the performance requirements of the business enterprise are not met.     Upon certifying a business enterprise as eligible for the exemptions under this article, the MDA shall forward the certification along with any other necessary information to the Department of Revenue so that the exemptions can be implemented. The Department of Revenue shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation of the state tax exemptions granted under this article.
MS Code § 57-113-7 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 1 - Business Enterprise Tax Exemptions: Clean Energy Generation and Aerospace Industry Enterprises|§ 57-113-7. Promulgation of rules and regulations

 The MDA shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation and administration of this article.
MS Code § 57-113-21 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 3 - Business Enterprise Tax Exemptions: Data Center Enterprises|§ 57-113-21. Definitions

 As used in this article:   "Business enterprise" means any business enterprise owning or operating a data center with a minimum capital investment in this state of Twenty Million Dollars ($20,000,000.00) which will create a minimum of twenty (20) new, full-time jobs with a minimum average annual salary of not less than one hundred twenty-five percent (125%) of the average annual state wage.   "Data center" means a business enterprise that utilizes hardware, software, technology, infrastructure and/or workforce, to store, manage or manipulate digital data.   "MDA" means the Mississippi Development Authority.   "State tax" means:   Any sales and use tax imposed on the business enterprise pursuant to law related to the purchase or lease of component building materials and equipment for initial construction of facilities or expansion of facilities that are certified by the Mississippi Development Authority;   Any sales and use tax imposed by law on the business enterprise pursuant to law related to the purchase of replacement hardware, software or other necessary technology to operate a data center;   All income tax imposed pursuant to law on income earned by the business enterprise certified by the Mississippi Development Authority; and   Franchise tax imposed pursuant to law on the value of capital used, invested or employed by the business enterprise certified by the Mississippi Development Authority.
MS Code § 57-113-23 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 3 - Business Enterprise Tax Exemptions: Data Center Enterprises|§ 57-113-23. Application for tax exemptions

 Business enterprises wishing to apply for the tax exemptions authorized by this article shall make application to the MDA prior to construction or acquisition of the buildings for the location or expansion of the business enterprise in this state. The application, at a minimum, shall contain:   An overview of the project that includes the selected site, the number of jobs proposed, the length of time necessary for the company to meet its investment and employment requirements;   A two-year business plan, which shall include pro forma financial statements for the project and any service contracts to be performed at the Mississippi facility;   Data supporting the expertise of the project's principals;   An acknowledgment that the business entity will be required to provide annual documentation to demonstrate that the minimum job requirement is being maintained; and   Such information as may be requested by the MDA.
MS Code § 57-113-25 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 3 - Business Enterprise Tax Exemptions: Data Center Enterprises|§ 57-113-25. Certification of eligibility for tax exemption; term of exemption; nontransferability of exemption; performance requirements of approved business enterprise

  Upon approval of the application, the MDA shall issue a certification designating the business enterprise as eligible for the tax exemptions authorized by this article. This certification shall document the date by which all commitments must be met.   Upon the issuance of the certification, the business enterprise shall be exempt from state taxes for a period of ten (10) years subject to the performance requirements set out in the agreement required by subsection (3)(c) of this section.   The following conditions, along with any other conditions the MDA shall promulgate from time to time by rule or regulation, shall apply to such exemptions:   Any exemption provided under this article is nontransferable and cannot be applied, used or assigned to any other person or business or tax account without prior approval by the MDA;   No approved business enterprise may claim or use the exemption granted under this article unless that enterprise is in full compliance with all state and local tax laws, and related ordinances and resolutions; and   The business enterprise must enter into an agreement with the MDA which sets out, at a minimum, the performance requirements of the approved business enterprise during the term of the exemption and provisions for the recapture of all or a portion of the taxes exempted if the performance requirements of the business enterprise are not met.     Upon certifying a business enterprise as eligible for the exemptions under this article, the MDA shall forward the certification along with any other necessary information to the Department of Revenue so that the exemptions can be implemented. The Department of Revenue shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation of the state tax exemptions granted under this article.
MS Code § 57-113-27 (2020)
2020 Mississippi Code|Title 57 - Planning, Research and Development|Chapter 113 - Business Enterprise Tax Exemptions|Article 3 - Business Enterprise Tax Exemptions: Data Center Enterprises|§ 57-113-27. Promulgation of rules and regulations

 The MDA shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation and administration of this article.
MS Code § 59-3-3 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-3. Issuance of bonds authorized

 The corporate authorities referred to in Section 59-3-1 are authorized to issue bonds or other obligations of the municipality for any or all of the purposes enumerated and authorized under Section 59-3-1. The conditions of the sale of said bonds shall be fixed by the said corporate authorities.
MS Code § 59-3-5 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-5. Details of bonds; tax levy; supplemental powers and authorizations for bond issues

 All bonds authorized by Section 59-3-3 shall be lithographed or engraved, and printed in two (2) or more colors, to prevent counterfeiting, and shall be in sums not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000.00) each, and shall be registered as issued, be numbered in a regular series from one (1) upward, be signed by the mayor and countersigned by the clerk, who shall impress the municipal seal upon each bond as it is issued. Every such bond shall specify on its face the purpose for which it was issued; and the total amount authorized to be issued, and each shall be made payable to bearer. The corporate authorities shall levy annually a special tax to be used exclusively in paying the interest on such bonds and the bonds maturing within one (1) year, and in providing a sinking fund for the redemption of the bonds issued.   Notwithstanding the foregoing provisions of this section, bonds referred to hereinabove may be issued pursuant to the supplemental powers and authorizations conferred by the provisions of the Registered Bond Act, being Sections 31-21-1 through 31-21-7.
MS Code § 59-3-7 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-7. Conduct of election on issuance of bonds

 Before issuing bonds authorized by Section 59-3-3 the corporate authorities shall by resolution spread upon their minutes, declare their intention of issuing said bonds, fixing in such resolution the maximum amount thereof, and the purpose for which they are to be issued, and where an election is required shall fix in such resolution a date upon which an election shall be held in said municipality, of which not less than three weeks' notice shall be given by the clerk by a notice published in a newspaper published in said municipality once a week for three weeks preceding said election at three public places in said municipality. Such election shall be held, as far as practicable, as other elections are held in municipalities.
MS Code § 59-3-9 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-9. Qualifications of electors; form and marking of ballots; issuance of bonds without elections

 At such election as is provided for by Section 59-3-7, all qualified electors may vote and the ballots used shall have printed thereon a brief statement of the amount and purpose of the proposed bond issue and the words, "For the bond issue," and the words, "Against the bond issue," and the voter shall vote by placing a cross (X) opposite his choice of the proposition. In cities of less than twelve thousand inhabitants, when the amount to be issued is not more than thirty thousand dollars the corporate authorities shall publish the resolution as herein provided declaring their intention to issue said bonds for three weeks, giving the day and date upon which said bonds are to be issued; and if twenty per cent of the qualified electors of the municipality file a written protest against the issuance of said bonds on or before said date, then an election shall be had as herein provided, and if no protest shall be filed said bonds shall be issued without an election.
MS Code § 59-3-11 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-11. Issuance of bonds; maturities, interest, and execution of bonds; payment of principal and interest

 Should the election provided for in Sections 59-3-7 and 59-3-9 result in favor of the proposed bond issue, by a majority of those voting in said election voting in favor of the issuance of said bonds, the corporate authorities may issue such bonds, either in whole or in part, within one (1) year after the date of such election or within one (1) year after final favorable determination of any litigation affecting such bonds as they may deem best, and should said bonds be issued by the municipality without an election therefor as provided in the preceding section, then said bonds may be issued as herein provided. All bonds shall mature annually, with all maturities not longer than twenty (20) years, with not less than one-fiftieth (1/50) of the total issue to mature each year during the first five (5) years of the life of said bonds, and not less than one-twenty-fifth (1/25) of the said total issue to mature annually during the succeeding ten-year period of the life of said bonds, and the remainder to be divided into approximately equal payments, one (1) payment to mature during each year for the remaining life of the bonds. Said bonds shall not bear a greater rate of interest than that allowed in Section 75-17-101, Mississippi Code of 1972, payable semiannually, the denomination, form and place of payment to be fixed in the ordinance of the corporate authorities issuing said bonds, and they shall be prepared and signed by the mayor and clerk of said municipality with the seal of the municipality affixed thereto, but the coupons may only bear a facsimile signature of such mayor and clerk. Such bonds, when issued, shall constitute a lien on all the taxable property in such municipality and the corporate authorities shall annually levy a special tax on all such property sufficient to pay the principal and interest on such bonds as the same falls due.
MS Code § 59-3-13 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|In General|§ 59-3-13. Disposition of proceeds of bonds; penalty for diversion

 The proceeds of any bonds issued under authority of Sections 59-3-1 through 59-3-13, shall be placed in the municipal treasury or depository, if there be one, as a special fund and shall be used for no other purpose than the purpose set forth in the original resolution of the corporate authorities of such municipality, and any officer diverting or assisting to divert any such funds to any other purpose than the purpose originally set forth in said resolution of the corporate authorities of such municipality shall be guilty of a misdemeanor and punishable accordingly, and shall be liable both personally and on his official bond for such diversion.
MS Code § 59-3-31 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|Foreign Trade Zones|§ 59-3-31. "Public corporation" defined

 The term "public corporation", for the purposes of Sections 59-3-31 through 59-3-37, means the State of Mississippi or any political subdivision thereof or any public agency of this state or of any political subdivision thereof or any public board, bureau, commission or authority created by the legislature of the State of Mississippi.
MS Code § 59-3-33 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|Foreign Trade Zones|§ 59-3-33. Establishment and operation by public corporation

 Any public corporation of the State of Mississippi, as that term is defined in Section 59-3-31, is hereby authorized to make application for the privilege of establishing, operating and maintaining a foreign-trade zone in accordance with an Act of Congress approved June 18, 1934, entitled "An Act to provide for the establishment, operation, and maintenance of foreign-trade zones in ports of entry of the United States, to expedite and encourage foreign commerce, and for other purposes."
MS Code § 59-3-35 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|Foreign Trade Zones|§ 59-3-35. Establishment and operation by private corporation

 Any private corporation hereafter organized under the laws of this state for the purpose of establishing, operating and maintaining a foreign-trade zone in accordance with the Act of Congress referred to in Section 59-3-33, is likewise hereby authorized to make application for the privilege of establishing, operating and maintaining a foreign-trade zone in accordance with the said Act of Congress.
MS Code § 59-3-37 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 3 - Ports of Entry|Foreign Trade Zones|§ 59-3-37. Operation and maintenance pursuant to terms of Act of Congress

 Any public or private corporation authorized by Sections 59-3-31 through 59-3-37 to make application for the privilege of establishing, operating and maintaining such foreign-trade zone, whose application is granted pursuant to the terms of the Act of Congress referred to in Section 59-3-33, is hereby authorized to establish such foreign-trade zone and to operate and maintain the same, subject to the conditions and restrictions of said Act of Congress, and any amendments thereto, and under such rules and regulations and for the period of time that may be prescribed by the board established by said Act of Congress to carry out the provisions of said Act of Congress.
MS Code § 59-7-1 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 7 - County and Municipal Harbors|Article 1 - General Provisions|§ 59-7-1. Payment of portion of state ad valorem taxes collected by certain counties into county depository

 In all counties in the State of Mississippi in which there is located a harbor or port of entry where commodities are exported to foreign nations, and where there is maintained a channel and/or harbor or port to a depth of not less than twenty feet, the tax collector of said county shall pay into the county depository, the amount of two mills of all ad valorem taxes due by said county to the State of Mississippi which is collected by the tax collector of said county or which may be collected by any other lawful taxing agency of such county and state for such county.
MS Code § 59-7-3 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 7 - County and Municipal Harbors|Article 1 - General Provisions|§ 59-7-3. Port fund

 The board of supervisors of the county or counties designated in section 59-7-1 shall place all money so retained and collected in the county depository in the county to the credit of a fund which shall be known as a port fund, and such fund so deposited shall be used only for the maintenance, construction, promotion, advertising and general advancement of the port of entry so located in said county, and the fund shall be expended by the board of supervisors of the county for the maintenance, construction, promotion, advertisement, and general advancement of any port or ports of entry in said county or counties and the payment of any outstanding bonds and interest thereon heretofore or hereafter issued for port purposes by any municipality in which said port or ports are located as hereinafter provided.
MS Code § 59-7-5 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 7 - County and Municipal Harbors|Article 1 - General Provisions|§ 59-7-5. Authorization of municipal harbor improvements

 The authorities of any municipality in which there is situated and located, in whole or in part, a port of entry through which commodities are imported and exported to foreign nations, which maintains a channel and/or harbor to a depth of not less than twenty feet, are hereby given the authority to engage in, through the agency hereinafter provided and designated and such other agencies as hereinafter may be provided by law, work of internal improvement, or promoting, developing, constructing, maintaining, and operating harbors or seaports within the state and its jurisdiction, acting through the commission hereinafter provided for, shall have the power to acquire, purchase, install, lease, construct, own, hold, maintain, equip, use, control and operate at seaports, wharves, piers, docks, quays, grain elevators, cotton compresses, warehouses and other water and rail terminals and other structures, and facilities needful for the convenient use of the same in the aid of commerce including the dredging of approaches thereto, provided that such work on improvements and facilities shall always be and remain under the management and control of said municipality through the governing agency hereinafter provided and designated, or other such governing agency or agencies as hereinafter may be provided by law. The entire cost of the said municipality of engaging in such work or development shall not exceed the sum of one million dollars ($1,000,000.00).
MS Code § 59-7-7 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 7 - County and Municipal Harbors|Article 1 - General Provisions|§ 59-7-7. Operation of improvements; disposition of revenues; annual report

 All improvements, constructed by and under the provisions of this article, shall be operated under the control of a port commission as provided in Chapter 1 of this title. All revenue created or collected from the use of said docks, harbors and facilities of whatsoever nature shall be paid into the city treasury of said port of entry to be used exclusively for the advancement, development and advertising of said port in whatsoever method or manner said port commissioners shall see fit, and all revenue provided for in this article, either by levy or collection from said docks and harbor facilities may be paid to the retirement of any bonds heretofore issued or hereafter issued by any such municipality for wharf construction or other port purposes, regardless of the time of issuance of such bonds. Said port commissioners of said port of entry shall make an annual report to the governor of the State of Mississippi, to the state legislature, to the board of supervisors, and to the municipal governing authorities.
MS Code § 59-7-9 (2020)
2020 Mississippi Code|Title 59 - Ports, Harbors, Landings and Watercraft|Chapter 7 - County and Municipal Harbors|Article 1 - General Provisions|§ 59-7-9. Expenditure of funds arising under article; bonds generally

 All monies accruing by virtue of this article, either through revenues, tariffs, or bonds, or through other sources, shall be expended at the direction of the port commission appointed for any port of entry, as designated herein, and any bond issue hereunder by any municipality, coming under the provisions of this article, shall be exclusive of any and all other bonds issued by said municipality, and the same shall not be limited as now provided by law.