MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Military Affairs; Ways and Means

By: Representatives Rogers, Weathersby, Smith (59th)

AN ACT TO CREATE THE MISSISSIPPI MILITARY DEPARTMENT FUNERAL FUND; TO AMEND SECTION 75-76-129, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PORTION OF THE MONTHLY REVENUES COLLECTED FROM GAMING FEES SHALL BE DEPOSITED INTO THE FUND; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) A special fund, to be designated the "Mississippi Military Department Funeral 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. The fund shall consist of monies deposited into the fund under Section 75-76-129 and any other monies made available for the fund. 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. Monies in the fund shall be expended, upon appropriation by the Legislature, to pay the costs incurred by the Mississippi Military Department in providing military funerals. Costs for which funds may be expended include salaries for personnel, vehicle and equipment purchases, and other costs determined to be necessary by the Mississippi Military Department.

SECTION 2. Section 75-76-129, Mississippi Code of 1972, is amended as follows:

75-76-129. On or before the last day of each month all taxes, fees, interest, penalties, damages, fines or other monies collected by the State Tax Commission during that month under the provisions of this chapter, with the exception of (a) the local government fees imposed under Section 75-76-195, and (b) an amount equal to Three Million Dollars ($3,000,000.00) of the revenue collected pursuant to the fee imposed under Section 75-76-177(1)(c), or an amount equal to twenty-five percent (25%) of the revenue collected pursuant to the fee imposed under Section 75-65-177(1)(c), whichever is the greater amount, and (c) an amount equal to One Hundred Thousand Dollars ($100,000.00) of the revenue collected pursuant to the fee imposed under Section 75-76-177(1)(c), shall be paid by the State Tax Commission to the State Treasurer to be deposited in the State General Fund. The local government fees shall be distributed by the State Tax Commission pursuant to Section 75-76-197. An amount equal to Three Million Dollars ($3,000,000.00) of the revenue collected during that month pursuant to the fee imposed under Section 75-76-177(1)(c) shall be deposited by the State Tax Commission into the bond sinking fund created in Section 65-39-3. The revenue collected during that month pursuant to the fee imposed under Section 75-76-177(1)(c) that is in excess of Three Million Dollars ($3,000,000.00), but is less than twenty-five percent (25%) of the amount of revenue collected during that month, shall be deposited into the State Highway Fund to be used exclusively for the reconstruction and maintenance of highways of the State of Mississippi. The avails of an amount equal to One Hundred Thousand Dollars ($100,000.00) of the revenue collected pursuant to the fee imposed under Section 75-76-177(1)(c) shall be deposited by the State Tax Commission into the special fund created in Section 1 of this act.

75-76-129. On or before the last day of each month, all taxes, fees, interest, penalties, damages, fines or other monies collected by the State Tax Commission during that month under the provisions of this chapter, with the exception of: (a) the local government fees imposed under Section 75-76-195, and (b) an amount equal to One Hundred Thousand Dollars ($100,000.00) of the revenue collected pursuant to the fee imposed under Section 75-76-177(1)(c), shall be paid by the State Tax Commission to the State Treasurer to be deposited in the State General Fund. The local government fees shall be distributed by the State Tax Commission pursuant to Section 75-76-197. The avails of an amount equal to One Hundred Thousand Dollars ($100,000.00) of the revenue collected pursuant to the fee imposed under Section 75-76-177(1)(c) shall be deposited by the State Tax Commission into the special fund created in Section 1 of this act.

SECTION 3. This act shall take effect and be in force from and after January 1, 2001.