HB1020_H_Amend

SECTION 1. There shall be created two (2) inferior courts as authorized by Article 6, Section 172 of the Mississippi Constitution of 1890, to be located within the boundaries established in Section 29-5-203 for the Capitol Complex Improvement District, hereinafter referred to as "CCID".

SECTION 2. (1) Each Capitol Complex Improvement District (CCID) inferior court judge shall possess all qualifications required by law for circuit and chancery court judges. Each judge of such court shall be a qualified elector of this state, and shall have such other qualifications as provided for by law. Each judge shall be appointed by the Chief Justice of the Mississippi Supreme Court to serve four (4) year terms.

(2) The persons appointed as judges for the CCID inferior courts shall not practice law in any of the courts of the state.

(3) Each CCID inferior court judge shall be paid an annual salary equal to the amount provided by law for circuit and chancery judges. The annual compensation of the judges shall be increased any time the annual salaries for circuit and chancery judges are increased.

(4) Each CCID inferior judge shall be provided an operating allowance equal to the amounts authorized in Section 9-1-36.

(5) The Administrative Office of Courts shall provide monies for the office operating allowances, salaries for support staff and judges in the same manner as provided to circuit and chancery judges upon annual appropriation by the Legislature.

SECTION 3. (1) (a) The Attorney General shall appoint four (4) attorneys to serve as prosecuting attorneys for the Capitol Complex Improvement District (CCID) inferior courts. Such prosecuting attorneys may be employees with the Office of the Attorney General or contracted by the Attorney General for such purposes. The attorneys shall prosecute cases therein, in the same manner and with the same authority of law provided for district attorneys and county prosecuting attorneys. The CCID inferior courts prosecuting attorneys are authorized to file indictments or other criminal actions in the Circuit Court of the First Judicial District of Hinds County. The provisions of this section shall not be construed to prohibit or in any way limit the Hinds County District Attorney from filing an indictment or any other criminal action that occurred or accrued, in whole or in part, within the boundaries of the CCID in the CCID inferior courts.

(b) The Attorney General shall provide support staff and any other staff necessary to assist such prosecuting attorneys in carrying out their functions and duties as prosecuting attorneys.

(c) The Attorney General shall provide funding for the salaries for support staff and prosecuting attorneys in the same amounts and in the same manner as provided to district attorneys and assistant district attorneys by law.

(2) (a) The State Defender of the Office of State Public Defender shall appoint four (4) attorneys to serve as public defenders on an as needed basis within the CCID inferior courts.

(b) The State Defender shall provide support staff and any other staff necessary to assist the public defenders in carrying out their functions and duties.

(c) The State Defender shall provide salaries for the defenders in the same manner as provided by law for public defenders.

(d) In addition to any other authority provided by law for the State Defender, the State Defender may represent indigent persons in legal proceedings where the person has a constitutional right to appointed counsel and may provide representation to parents or guardians who have been determined by the youth court judge to be indigent and in need of representation in an abuse, neglect or termination of parental rights proceeding or appeal therefrom. The State Defender shall promulgate, implement and enforce standards that define how effective indigent defense services should be provided in all such cases, subject to the approval of the Mississippi Supreme Court. In addition to the representation that may be provided by staff or contract counsel, county public defender programs shall also be included.

(3) (a) The Administrative Office of Courts, in consultation with the Chief Justice of the Supreme Court, shall appoint a clerk and a deputy clerk for the CCID inferior courts.

(b) The Administrative Office of Courts shall provide support staff and any other staff necessary to carry out the functions and duties for the clerk and deputy clerk for the CCID inferior courts.

(c) The Administrative Office of Courts shall provide monies for the salaries of support staff, the clerk and the deputy clerk with monies appropriated by the Legislature for such purpose.

SECTION 4. (1) The clerk of the Capitol Complex Improvement District (CCID) inferior courts shall maintain a jury box and shall place therein the names or identifying numbers of all prospective jurors drawn from the jury wheel. The names of all qualified electors in Hinds County shall be placed in the jury wheel.

(2) A CCID inferior court judge may direct the CCID inferior courts clerk to draw and assign to the CCID inferior court or official the number of jurors he deems necessary for one or more jury panels or as required by law for a grand jury, except as otherwise provided by subsection (3) of this section. Upon receipt of the direction, and in a manner prescribed by the CCID inferior court, the CCID inferior court clerk shall publicly draw at random from the jury box the number of jurors specified.

(3) The CCID inferior court may order that the drawing and assigning of jurors pursuant to subsection (2) of this section may be performed by random selection of a computer or electronic device pursuant to such rules and regulations as may be prescribed by the court. The jurors drawn for jury service shall be assigned at random by such clerk to each jury panel in a manner prescribed by such court.

(4) If any person receives a jury summons from the Circuit Court of the First Judicial District of Hinds County and a jury summons from the CCID inferior court to serve as a juror for the respective courts during the same time period, the summons by the circuit court shall supersede and take precedence over the summons from the CCID inferior court. The person who receives such summons shall notify the Clerk of the CCID inferior court that he or she has received a summons from the Circuit Court of the First Judicial District of Hinds County.

SECTION 5. (1) The Capitol Complex Improvement District (CCID) inferior courts shall have jurisdiction over criminal and civil matters authorized by this act which occurred or accrued, in whole or in part, within the boundaries established for the Capitol Complex Improvement District in Section 29-5-203. CCID inferior courts shall have jurisdiction concurrent with the justice court in all matters, civil and criminal of which the justice court has jurisdiction for actions. It shall also have concurrent jurisdiction with the county court of Hinds County in all criminal matters that are not excluded by the provisions of this section. It shall also have concurrent jurisdiction with the Circuit Court and Chancery Court of the First Judicial District of Hinds County regarding all civil and criminal matters that are not excluded by the provisions of this section. The jurisdiction of the CCID inferior courts shall not include: (a) matters regarding treason, (b) actions filed against a municipality or a county of this state, (c) appeals from a decision of any agency, board, commission or department of this state, (d) bond validations, (e) divorce, (f) alimony, (g) all matters relating to adoptions, (h) matters of testamentary and administration, (i) minor's business and (j) cases of idiocy, lunacy and persons of unsound mind. For jurisdiction in civil actions, the amount of value of the thing in controversy shall be more than Two Hundred Thousand Dollars ($200,000.00), but shall not exceed, exclusive of costs and interest, the sum of Twenty Million Dollars ($20,000,000.00), and the jurisdiction of the CCID inferior courts shall not be affected by any setoff, counterclaim or cross bill in such actions where the amount sought to be recovered in such setoff, counterclaim or cross bill is less than Two Hundred Thousand Dollars ($200,000.00) or less, or exceeds Twenty Million Dollars ($20,000,000.00). However, the party filing such setoff, counterclaim or cross bill which exceeds Twenty Million Dollars ($20,000,000.00) shall give notice to the opposite party or parties as provided by law, and on motion of all parties filed within twenty (20) days after the filing of such setoff, counterclaim or cross bill, the CCID inferior court shall transfer the case to the Circuit Court of the First Judicial District of Hinds County.

(2) (a) Appeals from CCID inferior courts shall be made to the Circuit Court of the First Judicial District of Hinds County (Hinds County Circuit Court). Appeals shall be considered solely upon the record as made in CCID inferior courts. If no prejudicial error is found, the matter shall be affirmed and judgment or decree entered in the same manner and against the like parties and with like penalties as is provided in affirmances in the Supreme Court. If prejudicial error is found, the court shall reverse and shall enter judgment or decree in the manner and against like parties and with like penalties as is provided in reversals in the Supreme Court.

(b) Appeals from CCID inferior courts shall be filed with the Hinds County Clerk within thirty (30) days from the date of the entry of the final judgment or decree on the minutes of the court.

(c) Any party to an action in the CCID inferior courts may appeal directly to the Supreme Court on the thirty-first day after the earlier of: (i) the Hinds County Circuit Court fails to render a final appellate judgment within thirty (30) days after the Hinds County Clerk receives the notice of appeal and the full appellate record as described in paragraph (b) of this subsection; (ii) the Hinds County Circuit Court issues its final appellate judgement in written form; or (iii) the Hinds County Circuit Court issues a written refusal to hear such action on appeal.

SECTION 6. Each Capitol Complex Improvement District (CCID) inferior court judge shall have power to issue writs, and to try matters, of habeas corpus on application therefor, or when made returnable before the judge by a superior judge. Each CCID inferior court judge shall also have the power to order the issuance of writs of certiorari, supersedeas, attachments, and other remedial writs in all cases pending in, or within the jurisdiction of, his or her court. He or she shall have the authority to issue search warrants returnable to the CCID inferior court or to any justice court judge within Hinds County in the same manner as is provided by law for the issuance of search warrants by justice court judges. In all cases pending in, or within the jurisdiction of, his or her court, he or she shall have, in term time, and in vacation, the power to order, do or determine to the same extent and in the same manner as a judge with concurrent jurisdiction.

SECTION 7. In any civil cases authorized under the jurisdiction of the CCID inferior courts that are instituted in the Circuit Court of the First Judicial District of Hinds County (Hinds County Circuit Court), wherein all parties file a motion to transfer the case to the CCID inferior court for trial, or wherein all parties file an instrument of writing consenting to such a transfer, the Hinds County Circuit Court shall transfer the case to the CCID inferior court for trial, provided that such order of transfer is rendered prior to the empaneling of the jury in such cases. The CCID inferior court shall have full jurisdiction of and shall proceed to try any case so transferred.

In any misdemeanor cases and in felony cases, wherein indictments have been returned by the grand jury and instituted in the Hinds County Circuit Court, wherein the district attorney and the defendant or defendants file a motion to transfer the case to the CCID inferior court for trial provided that the CCID inferior court would otherwise have jurisdiction of such matters, or wherein the district attorney and the defendant or defendants all file an instrument of writing consenting to such a transfer, the Hinds County Circuit Court shall transfer the case to the CCID inferior court for trial, provided that such order of transfer is rendered prior to the empaneling of the jury in such cases. The CCID inferior court shall have full jurisdiction of and shall proceed to try any case so transferred.

In addition, any reputable citizen may make an affidavit charging crime before the judge of the CCID inferior court provided that the CCID inferior court would otherwise have jurisdiction of such matters, and such affidavit shall be filed with the clerk of the CCID inferior court, and if the crime charged is a misdemeanor, the CCID inferior court shall have jurisdiction to try and dispose of the charge and, if the crime charged is a felony, such judge shall have jurisdiction to hear and determine the cause, the same as now provided by law to be done by justice court judges, and to commit the person so charged, with or without bail as the evidence may warrant, or to discharge the defendant.

SECTION 8. The Capitol Complex Improvement District (CCID) inferior court shall be a court of record, and the clerk or his or her deputy shall attend all the sessions of such court, and have present at all sessions, all books, records, files, and papers pertaining to the term then in session. The dockets, minutes, and records of the CCID inferior court shall be kept, so far as is practicable, in the same manner as are those of the circuit court as provided by statute and the Mississippi Rules of Civil Procedure. The Capitol Police Chief shall be the executive officer of the CCID inferior court; he shall by himself, or deputy, attend all its sessions, and he shall serve all process and execute all writs issued therefrom in the manner as such process and writs would be served and executed when issued by the courts.

SECTION 9. (1) The Capitol Complex Improvement District (CCID) inferior court judges shall hold regular terms of their courts, at such times as they may appoint, not exceeding two (2) and not less than one (1) in every month, in the Joint Legislative Budget Committee hearing room in the Woolfolk Building and/or any other suitable location designated by the Department of Finance and Administration, and they may continue to hold their courts from day to day so long as business may require. All process shall be returnable, and all trials shall take place at such regular terms, except where it is otherwise provided. However, where the defendant is a nonresident of the Capitol Complex Improvement District or transient person, and it is shown by the oath of either party that a delay of the trial until the regular term will be of material injury to him or her, it shall be lawful for the judge to have the parties brought before him or her at any reasonable time and hear the evidence and give judgment, or where the defendant is a nonresident or transient person and the judge and all parties agree, it shall be lawful for the judge to have the parties brought before him or her on the day a citation is made and hear the evidence and give judgment. Such court shall be a court of record, with all the power incident to a court of record, including power to fine in the amount of fine and length of imprisonment as is authorized by law for contempt of court.

(2) The Department of Finance and Administration shall provide the necessary support to renovate and repair the Joint Legislative Budget Committee hearing room in the Woolfolk Building to properly and safely accommodate the proceedings of the CCID inferior courts. The Department of Finance and Administration may also designate other suitable locations to properly and safely accommodate the proceedings of the CCID inferior courts.

SECTION 10. Section 29-5-203, Mississippi Code of 1972, is amended as follows:

29-5-203. There is created the Capitol Complex Improvement District to be composed of the following described area in the City of Jackson, Mississippi, and the City of Ridgeland, Mississippi, that surrounds the State Capitol Building:

CAPITOL COMPLEX PROPOSED BOUNDARIES

• Beginning at a point on the west bank of the Pearl River determined by extending the south curb line of High Street east until it meets the bank of the Pearl River;

• Then north along the west bank of the Pearl River * * *~~(extending along the southern boundary of LeFleur's Bluff State Park)~~ until it reaches a point on such bank determined by extending the * * *~~east curb line of Ridgewood Road south~~ north curb line of County Line Road until it meets the bank of the Pearl River;

• Then west along the north curb line of County Line Road until it reaches the west curb line of North State Street - U.S. Highway 51;

* * *

• Then south along the west curb line of North State Street - U.S. Highway 51 to the north curb line of Hartfield Street;

• Then west along the north curb line of Hartfield Street to the west curb line of Oxford Avenue;

• Then south on the west curb line of Oxford Avenue to the north curb line of Mitchell Avenue which becomes Stonewall Street;

• Then west along the north curb line of Mitchell Street and then Stonewall Street until it reaches the west curb line of Livingston Road;

• Then south along the west curb line of Livingston Road until it reaches the south curb line of Woodrow Wilson Drive;

• Then east along the south curb line of Woodrow Wilson Drive to the west curb line of Bailey Avenue (which becomes Gallatin Street);

• Then south along the west curb line of Bailey Avenue and then Gallatin Street until it reaches the north curb line of * * * ~~West Capitol~~ West Monument Street;

• Then west and south along the north curb line of * * * ~~West Capitol~~ West Monument Street until it intersects with the north curb line of Robinson Road;

• Then west on the north curb line of Robinson Road until it intersects with the west curb line of Prentiss Street;

• Then south along the west curb line of Prentiss Street until it intersects with the north curb line of John R. Lynch Street on the west side of Jackson State University;

• Then west on the north curb line of John R. Lynch Street until it reaches the west curb line of Valley Street;

• Then south along the west curb line of Valley Street until it reaches the south curb line of Morehouse Street;

• Then east along the south curb line of Morehouse Street until it reaches the west curb line of Dalton Street;

• Then south along the west curb line of Dalton Street until it reaches the south curb line of Florence Avenue;

• Then east along the south curb line of Florence Avenue until it reaches the east curb line of University Blvd. (Terry Road);

• Then * * * ~~north and~~ south along the east curb line of University Blvd. (Terry Road) until it reaches the south curb line of * * * ~~Hooker Street~~ U.S. Highway 80;

• Then east along the south curb line of * * * U.S. Highway 80 until it reaches the western edge of Interstate 55;

* * *

• Then north along the western edge of I-55 until it reaches the south curb line of High Street;

• Then east along the south curb line of High Street and extending such line to the Pearl River and the point of the beginning.

SECTION 11. Section 27-65-75, Mississippi Code of 1972, is amended as follows:

27-65-75. 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, twelve percent (12%) 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) One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall be paid into the special fund known as the "Educational Facilities Revolving Loan Fund" created and existing under the provisions of Section 37-47-24. Those payments into that fund are to be made on the last day of each succeeding month hereafter. This subsection (5) shall stand repealed on July 1, 2023.

(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) 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.

(23) (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.

(24) 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.

(25) (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.

SECTION 12. If any section, paragraph, sentence, clause, phrase or any part of this act is declared to be unconstitutional or void, or if for any reason is declared to be invalid or of no effect, the remaining sections, paragraphs, sentences, clauses, phrases or parts of this act shall be in no manner affected thereby but shall remain in full force and effect.

SECTION 13. This act shall take effect and be in force from and after July 1, 2023.