MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Local and Private Legislation; Ways and Means

By: Representative Stringer

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF JASPER COUNTY, MISSISSIPPI, IN ITS DISCRETION, FOR A CERTAIN PERIOD OF TIME, TO LEVY AN ADDITIONAL OIL AND GAS SEVERANCE TAX IN THE AMOUNT OF TWO PERCENT OF CERTAIN OIL AND GAS PRODUCTION WITHIN THE COUNTY; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) For the purpose of providing funds for the construction and maintenance of the roads and bridges within the borders of Jasper County, the Board of Supervisors of Jasper County, Mississippi, is authorized, in its discretion, for a period of five (5) years from and after the effective date of this act, to levy an additional two percent (2%) severance tax upon every person engaging or continuing in the business of producing or severing oil from any soil or water that is located within the boundaries of Jasper County, Mississippi, for sale, transport, storage, profit or commercial use. The tax levied under this subsection shall be in addition to the tax levied under Section 27-25-503.

(2) For the purpose of providing funds for the construction and maintenance of the roads and bridges within the borders of Jasper County, the Board of Supervisors of Jasper County, Mississippi, is authorized, in its discretion, for a period of five (5) years from and after the effective date of this act, to levy an additional two percent (2%) severance tax upon every person engaging or continuing in the business of producing or severing gas from below any soil or water that is located within the boundaries of Jasper County, Mississippi, for sale, transport, storage, profit or commercial use. The tax levied under this subsection shall be in addition to the tax levied under Section 27-25-703.

(3) Such additional tax shall be collected by and paid to the State Tax Commission on a form prescribed by the State Tax Commission in the manner that state severance taxes are computed, collected and paid; and full enforcement provisions and all other provisions of Articles 5 and 7, Chapter 25, Title 27, Mississippi Code of 1972, shall apply as necessary to the implementation and administration of this act.

(4) The proceeds of such tax, less three percent (3%) thereof which shall be retained by the State Tax Commission to defray the cost of collection, shall be paid to the Board of Supervisors of Jasper County, Mississippi, on or before the fifteenth day of the month following the month in which collected.

(5) The proceeds of such tax shall not be considered by the Board of Supervisors of Jasper County as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.

(6) The proceeds of such additional tax shall be spent only for the construction and maintenance of roads and bridges located within the borders of Jasper County, Mississippi, as directed by the board of supervisors.

SECTION 2. Before the tax authorized under this act may be imposed, the board of supervisors shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax and establishing the date on which the tax initially shall be levied and collected. Notice of the proposed tax shall be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in the county. The first publication of the notice shall be made not less than twenty-one (21) days before the date fixed in the resolution on which the tax initially is to be levied and collected, and the last publication of the notice shall be made not more than seven (7) days before that date. If, within the time of giving notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the county, file a written petition against the levy of the tax, then the tax shall not be levied unless authorized by a majority of the qualified electors of the county, voting at an election to be called and held for that purpose. At least thirty (30) days before the effective date of the tax, the board of supervisors shall furnish to the State Tax Commission a certified copy of the resolution evidencing the tax.

SECTION 3. Accounting for receipts of expenditures of the funds described in this act must be made separately from the accounting of receipts and expenditures of the general fund and any other funds of Jasper County. The records reflecting the receipts and expenditures of the funds prescribed in this act shall be audited annually by an independent certified public accountant, and the accountant shall make a written report of his audit to the Board of Supervisors of Jasper County, Mississippi. The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of such audit shall be paid from the fudns derived under this act.

SECTION 4. The Board of Supervisors of Jasper County, Mississippi, shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.

SECTION 5. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.