House Bill 614

AN ACT TO CREATE A TASK FORCE TO STUDY THE TAX SYSTEM OF THIS STATE AND TO MAKE RECOMMENDATIONS FROM SUCH STUDY TO THE LEGISLATURE; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) There is created a task force to study the tax system of Mississippi for the purpose of finding additional sources of revenue for local government. The task force shall make a report of its findings and recommendations to the Legislature during the 2004 Regular Legislative Session and each regular legislative session thereafter, including any recommended legislation.

(2) The task force shall be composed of the following twenty-five (25) members:

(a) Ten (10) members appointed by the Speaker of the Mississippi House of Representatives as follows:

(i) The Speaker Pro Tempore of the House;

(ii) The Chairman of the House Ways and Means Committee;

(iii) The Chairman of the House Appropriations Committee;

(iv) Two (2) certified public accountants from a list of twenty (20) certified public accountants submitted by the State Board of Public Accountancy;

(v) Two (2) representatives of the Mississippi Supervisors Association;

(vi) Two (2) representatives of the Mississippi Municipal Association; and

(vii) A representative of the general public;

(b) Ten (10) members appointed by the Lieutenant Governor of the State of Mississippi as follows:

(i) The President Pro Tempore of the Senate;

(ii) The Chairman of the Senate Finance Committee;

(iii) The Chairman of the Senate Appropriations Committee;

(iv) Two (2) certified public accountants from a list of twenty (20) certified public accountants submitted by the State Board of Public Accountancy;

(v) A representative of the Mississippi Manufacturers Association;

(vi) A representative of the Taxation Section of the Mississippi Bar;

(vii) Three (3) representatives of the general public; and

(i) The Chairman of the Mississippi State Tax Commission;

(ii) The Executive Director of the Mississippi Department of Economic and Community Development; and

(iii) Three (3) representatives of the general public.

(3) Appointments shall be made within thirty (30) days after the effective date of this act, and, within fifteen (15) days thereafter on a day to be designated jointly by the Speaker of the House and the Lieutenant Governor, the task force shall meet and organize by selecting from its membership a chairman and a vice chairman. The vice chairman shall also serve as secretary and shall be responsible for keeping all records of the task force. A majority of the members of the task force shall constitute a quorum. In the selection of its officers and the adoption of rules, resolutions and reports, an affirmative vote of a majority of the task force shall be required. All members shall be notified in writing of all meetings, such notices to be mailed at least fifteen (15) days before the date on which a meeting is to be held.

(4) The principal goals of the task force are to find an additional revenue source for local governments and to study the current tax structure of the state and make recommendations regarding the imposition of state taxes and the granting of tax exemptions in all areas of taxation including, but not limited to, sales taxes, income taxes, privilege taxes, fuel taxes, diversions of taxes and the relationship between state and local taxes.

(5) Members of the task force who are not legislators, state officials or state employees shall be compensated at the per diem rate authorized by Section 25-3-69 and shall be reimbursed in accordance with Section 25-3-41 for mileage and actual expenses incurred in the performance of their duties. Legislative members of the task force shall be paid from the contingent expense funds of their respective houses in the same manner as provided for committee meetings when the Legislature is not in session. However, no per diem or expense for attending meetings of the task force will be paid while the Legislature is in session. No task force member may incur per diem, travel or other expenses unless previously authorized by vote, at a meeting of the task force, which action shall be recorded in the official minutes of the meeting. Nonlegislative members shall be paid from any funds made available to the task force for that purpose.

(6) The task force shall use clerical and legal staff already employed by the State Tax Commission and the Mississippi Municipalities League and any other staff assistance made available to it. To effectuate the purpose of this section, any department, division, board, bureau, commission or agency of the state or of any political subdivision thereof shall, at the request of the chairman of the task force, provide to the task force such facilities, assistance and data as will enable the task force properly to carry out its task.

SECTION 2. This act shall take effect and be in force from and after July 1, 2003.