MISSISSIPPI LEGISLATURE
2004 Regular Session
To: Sel Cmte on Fiscal Stability
By: Representative Watson, Stringer, Howell, Read, McCoy, Compretta, Akins, Arinder, Bailey, Baker (8th), Banks, Barnett, Blackmon, Bondurant, Bounds, Broomfield, Brown, Buck, Burnett, Calhoun, Capps, Clark, Clarke, Coleman (29th), Coleman (65th), Cummings, Davis, Dedeaux, Dickson, Eaton, Ellis, Espy, Evans, Fillingane, Flaggs, Fleming, Franks, Fredericks, Frierson, Gadd, Green, Gibbs, Hamilton (109th), Hamilton (6th), Harrison, Hines, Holland, Holloway, Hudson, Ishee, Jennings, Malone, Markham, Martinson, Masterson, Mayhall, Mayo, Middleton, Miles, Moak, Montgomery, Morris, Moss, Myers, Nicholson, Parker, Patterson, Peranich, Perkins, Pierce, Reed, Reynolds, Robinson (63rd), Robinson (84th), Rogers (14th), Rogers (61st), Rotenberry, Scott, Shows, Smith (27th), Smith (39th), Smith (59th), Straughter, Sullivan, Taylor, Thomas, Vince, Ward, Warren, Weathersby, West, Whittington, Woods, Young
AN ACT TO REDUCE STATE BUDGET COSTS AND INCREASE STATE REVENUES; [PART 1 - AGENCY SPENDING FREEZE] TO PROVIDE THAT DURING FISCAL YEAR 2005, STATE AGENCIES ARE NOT AUTHORIZED TO EXPEND FUNDS TO TAKE CERTAIN ACTIONS UNLESS SPECIFICALLY AUTHORIZED IN THE AGENCY'S APPROPRIATION BILL OR OTHERWISE AUTHORIZED BY THIS SECTION; TO ESTABLISH AN APPEAL PROCEDURE TO THE STATE FISCAL OFFICER FOR AGENCIES SEEKING TO TAKE CERTAIN ACTIONS THAT OTHERWISE WOULD BE PROHIBITED BY THIS SECTION; TO SET FORTH THE DEMONSTRATION OF THE EMERGENCY THAT MUST BE MADE BY THE AGENCY IN ITS APPEAL; TO ALLOW THE STATE FISCAL OFFICER, IN HIS DISCRETION, TO AUTHORIZE THE ACTION SOUGHT IN THE APPEAL; TO PROVIDE THAT DURING FISCAL YEAR 2005, STATE AGENCIES ARE NOT AUTHORIZED TO TRANSFER ANY FUNDS FROM ONE MAJOR OBJECT OF EXPENDITURE TO ANOTHER MAJOR OBJECT OF EXPENDITURE IN THE AGENCY'S APPROPRIATION BILL UNLESS THE TRANSFER IS SPECIFICALLY AUTHORIZED IN THE APPROPRIATION BILL; TO AMEND SECTION 27-104-17, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISION; TO AMEND SECTION 27-101-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT DURING FISCAL YEAR 2005, THE ANNUAL REPORT REQUIRED TO BE PREPARED BY EACH STATE AGENCY AND INSTITUTION SHALL BE PUBLISHED ELECTRONICALLY ON THE OFFICIAL INTERNET WEB SITE OF THE RESPECTIVE ENTITY OR ON THE OFFICIAL STATE WEB SITE; TO AMEND SECTION 27-101-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT DURING FISCAL YEAR 2005, STATE AGENCIES AND INSTITUTIONS MAY PROVIDE FOR THE PUBLICATION OF ADDITIONAL COPIES OF THE ANNUAL OR OTHER REPORTS ONLY IF THAT IS SPECIFICALLY AUTHORIZED IN THE APPROPRIATION BILL FOR THE AGENCY OR INSTITUTION OR OTHERWISE AUTHORIZED BY SECTION 1 OF THIS ACT; TO AMEND SECTION 25-51-1, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT DURING FISCAL YEAR 2005, THE ELECTRONIC FORM OF EACH AGENCY PUBLICATION SHALL CONSTITUTE THE PUBLIC RECORD OF THAT AGENCY, FOR PURPOSES OF THE MISSISSIPPI LIBRARY COMMISSION BEING THE STATE DEPOSITORY FOR PUBLIC RECORDS OF ANY GOVERNMENT AGENCY; TO AMEND SECTIONS 25-51-3 THROUGH 25-51-7, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISION; [PART 2 - APPROPRIATIONS/ BUDGET PROCESS] TO AMEND SECTIONS 27-103-125, 27-103-139 AND 27-103-211, MISSISSIPPI CODE OF 1972, TO REVISE THE PERCENTAGE LIMITATION ON LEGISLATIVE APPROPRIATIONS FROM THE STATE GENERAL FUND FOR FISCAL YEARS 2005 AND 2006; TO AMEND SECTION 27-103-135, MISSISSIPPI CODE OF 1972, TO REQUIRE STATE AGENCIES THAT MAINTAIN FUNDS IN ACCOUNTS THAT ARE NOT IN THE STATE TREASURY TO FURNISH THE LEGISLATIVE BUDGET OFFICE WITH DETAILED INFORMATION ABOUT THE AMOUNT OF THOSE FUNDS THAT THE AGENCY HAS ON HAND AND THE LOCATION OF THOSE FUNDS; [PART 3 - SPECIAL FUNDS/TRANSFERS] TO DIRECT THE STATE TREASURER TO TRANSFER CERTAIN SPECIAL FUNDS INTO THE BUDGET CONTINGENCY FUND DURING FISCAL YEAR 2005; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO DELAY UNTIL 2006 THE SALES TAX DIVERSION THAT IS TO BE DEPOSITED INTO THE SPECIAL FUNDS TRANSFER FUND; TO AMEND SECTION 4, CHAPTER 556, LAWS OF 2003, TO PROVIDE THAT THE SPECIAL FUNDS TRANSFERRED BY THIS ACT SHALL BE REPAID FROM MONIES IN THE SPECIAL FUNDS TRANSFER FUND; TO AMEND SECTION 27-25-506, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT BEGINNING WITH FISCAL YEAR 2005, ALL AMOUNTS COLLECTED FROM CERTAIN TAX COLLECTIONS APPORTIONED TO THE STATE FROM OIL AND GAS SEVERANCE TAXES THAT DO NOT EXCEED TEN MILLION DOLLARS SHALL BE DEPOSITED INTO THE STATE GENERAL FUND, AND ALL AMOUNTS COLLECTED THAT EXCEED TEN MILLION DOLLARS SHALL BE DEPOSITED INTO THE BUDGET CONTINGENCY FUND; TO AMEND SECTION 43-13-407, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN FISCAL YEARS 2005 AND 2006, THE TOTAL AMOUNT OF THE DIVIDENDS, INTEREST AND OTHER INCOME EARNED ON THE FUNDS IN THE HEALTH CARE TRUST FUND DURING THE PRECEDING FISCAL YEAR SHALL BE TRANSFERRED TO THE HEALTH CARE EXPENDABLE FUND; TO PROVIDE THAT THE FULL AMOUNT OF THE CALENDAR YEARS 2004 AND 2005 TOBACCO SETTLEMENT INSTALLMENT PAYMENTS RECEIVED BY THE STATE SHALL BE DEPOSITED INTO THE HEALTH CARE EXPENDABLE FUND; TO EXTEND THE REPEALER ON CERTAIN PROVISIONS OF THAT SECTION TO JULY 1, 2006; TO AMEND SECTION 69-2-13, MISSISSIPPI CODE OF 1972, TO SUSPEND THE MAKING OF CERTAIN LOANS FROM THE EMERGING CROPS FUND UNTIL A CERTAIN AMOUNT OF FUNDS ARE TRANSFERRED FROM THE EMERGING CROPS FUND TO THE BUDGET CONTINGENCY FUND; TO PROVIDE FOR THE TRANSFER OF A CERTAIN AMOUNT OF FUNDS FROM THE EMERGING CROPS FUND TO THE BUDGET CONTINGENCY FUND; [PART 4 - MISCELLANEOUS REVENUES] TO AMEND SECTIONS 7-7-211 AND 7-7-213, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEE CHARGED BY THE DEPARTMENT OF AUDIT FOR CONDUCTING A POSTAUDIT, PREAUDIT OR INVESTIGATION OF THE FINANCIAL AFFAIRS OF CERTAIN GOVERNMENTAL ENTITIES; TO AMEND SECTION 27-3-79, MISSISSIPPI CODE OF 1972, TO REQUIRE THE STATE TAX COMMISSION TO DEVELOP A TAX AMNESTY PROGRAM; TO PROVIDE THAT THE PROGRAM WILL BEGIN ON SEPTEMBER 30, 2004, AND END ON DECEMBER 31, 2004, AND WILL APPLY TO ALL TAXES REQUIRED TO BE COLLECTED BY THE STATE TAX COMMISSION AND WHICH WERE DUE AND PAYABLE FOR THE YEAR 1999 AND AFTER; TO PROVIDE THAT TAX AMNESTY WILL NOT BE AVAILABLE TO TAXPAYERS SUBJECT TO TAX-RELATED CRIMINAL INVESTIGATIONS OR PROSECUTIONS, OR WHERE TAXES HAVE BEEN PREVIOUSLY ASSESSED BY THE STATE TAX COMMISSION OR TO ESTIMATED INCOME TAX PAYMENTS; TO AMEND SECTION 27-65-33, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE COMPENSATION OR DISCOUNT ALLOWED TO TAXPAYERS FOR COLLECTING SALES AND USE TAXES AND FILING NECESSARY RETURNS WITH THE STATE TAX COMMISSION SHALL NOT BE ALLOWED FOR MORE THAN ONE BUSINESS LOCATION; TO AMEND SECTIONS 52 THROUGH 63, CHAPTER 522, LAWS OF 2003, TO INCREASE THE AMOUNT OF VARIABLE RATE DEBT INSTRUMENTS THAT THE STATE MAY ISSUE; [PART 5 - INSURANCE] TO BRING FORWARD SECTION 27-15-83, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR CERTAIN PRIVILEGE TAXES TO BE LEVIED ON INSURANCE COMPANIES; TO BRING FORWARD SECTION 27-15-85, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR PRIVILEGE TAXES TO BE LEVIED ON CERTAIN INCORPORATED INSURANCE AGENCIES AND INCORPORATED GENERAL AGENTS AND INCORPORATED SUPERVISING GENERAL AGENTS; TO BRING FORWARD SECTION 27-15-87, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR PRIVILEGE TAXES TO BE LEVIED ON CERTAIN FIRE, CASUALTY, LIABILITY, FIDELITY, SURETY, GUARANTY AND INLAND MARINE INSURANCE AGENTS AND INSURANCE SOLICITORS; TO BRING FORWARD SECTION 27-15-93, MISSISSIPPI CODE OF 1972, WHICH PROVIDES CERTAIN PRIVILEGE TAXES TO BE LEVIED ON INCORPORATED LIFE, HEALTH OR ACCIDENT INSURANCE AGENCIES, SUPERVISING GENERAL AGENTS AND LIFE INSURANCE AGENTS; TO BRING FORWARD SECTION 27-15-95, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR A PRIVILEGE TAX TO BE LEVIED ON CERTAIN PERSONS, OTHER THAN AN INCORPORATED INSURANCE AGENCY, WRITING HEALTH AND ACCIDENT OR INDUSTRIAL LIFE INSURANCE; TO BRING FORWARD SECTION 83-49-47, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR CERTAIN LICENSE FEES ON PERSONS ACTING AS AGENTS OR REPRESENTATIVES OF INSURERS WHO ESTABLISH PREPAID LEGAL SERVICES; TO BRING FORWARD SECTION 83-11-237, MISSISSIPPI CODE OF 1972, WHICH REQUIRES CERTAIN REGISTRATION FEES FOR AGENTS OF AUTOMOBILE CLUBS OPERATING IN THE STATE OF MISSISSIPPI; [PART 6 - TOBACCO] TO AMEND SECTIONS 27-69-3, 27-69-5, 27-69-7, 27-69-11, 27-69-13 AND 27-69-41, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERMS "TOBACCO SETTLEMENT" AND "PARTICIPATING MANUFACTURER" FOR PURPOSES OF THE STATE TOBACCO TAX LAW; TO REQUIRE THAT CIGARETTE MANUFACTURERS PAY AN EQUITY ASSESSMENT OF TWO CENTS PER CIGARETTE ON ALL CIGARETTES SUBJECT TO THE CIGARETTE EXCISE TAX; TO PROVIDE THAT THE EQUITY ASSESSMENT SHALL BE INCREASED ANNUALLY BY THREE PERCENT OR THE INCREASE IN THE CONSUMER PRICE INDEX, WHICHEVER IS GREATER; TO PROVIDE THAT CIGARETTE WHOLESALERS MUST PROVIDE CIGARETTE MANUFACTURERS MONTHLY REPORTS SETTING FORTH THE NUMBER OF CIGARETTES ON WHICH TOBACCO TAX STAMPS WERE AFFIXED DURING THE PRECEDING MONTH AND IDENTIFYING THOSE CIGARETTES BY MANUFACTURER, BRAND AND STYLE; TO PROVIDE A CREDIT AGAINST THE EQUITY ASSESSMENT FOR ANNUAL TOBACCO SETTLEMENT INSTALLMENTS MADE BY PARTICIPATING MANUFACTURERS; TO PROVIDE PENALTIES FOR THE FAILURE OF A CIGARETTE MANUFACTURER TO PAY THE EQUITY ASSESSMENT; TO PROVIDE PENALTIES FOR THE FAILURE OF A WHOLESALER TO PROVIDE INFORMATION TO A MANUFACTURER NECESSARY FOR THE MANUFACTURER TO COMPUTE THE EQUITY ASSESSMENT; TO FURTHER AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, AND TO AMEND SECTION 27-69-31, MISSISSIPPI CODE OF 1972, TO ELIMINATE THE DISCOUNT OR COMPENSATION PROVIDED TO DEALERS AS COMPENSATION FOR THEIR SERVICES IN AFFIXING TOBACCO TAX STAMPS REQUIRED UNDER THE STATE TOBACCO TAX LAW; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; [PART 7 - STATE LAW ENFORCEMENT] TO TRANSFER THE LAW ENFORCEMENT FUNCTIONS OF THE MISSISSIPPI DEPARTMENT OF TRANSPORTATION AND THE PUBLIC SERVICE COMMISSION TO THE DEPARTMENT OF PUBLIC SAFETY; TO AMEND SECTIONS 65-1-131 AND 77-1-21, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISION; TO AMEND SECTION 41-29-107, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DIRECTOR OF THE BUREAU OF NARCOTICS SHALL BE APPOINTED BY THE COMMISSIONER OF PUBLIC SAFETY; TO REPEAL SECTION 1, CHAPTER 520, LAWS OF 1972, WHICH PROVIDES THAT FUNDS APPROPRIATED TO THE BUREAU OF NARCOTICS SHALL BE KEPT SEPARATE FROM THE FUNDS OF THE DEPARTMENT OF PUBLIC SAFETY; [PART 8 - GAMING] TO AMEND SECTION 75-76-129, MISSISSIPPI CODE OF 1972, TO REDISTRIBUTE A PORTION OF THE STATE'S SHARE OF GAMING LICENSE FEES TO SPECIAL FUNDS, THE PROCEEDS OF WHICH MAY BE USED FOR BEAVER ERADICATION AND CONTROL, THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION PROGRAM AND THE LOCAL SYSTEM ROAD PROGRAM; TO AMEND SECTION 65-37-13, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISIONS THAT REQUIRE THE LEGISLATURE TO APPROPRIATE MONIES TO THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION FUND; TO AMEND SECTION 65-18-9 AND 65-18-11, MISSISSIPPI CODE OF 1972, TO CREATE THE LOCAL SYSTEM ROAD FUND; TO AUTHORIZE THE STATE ENGINEER TO ALLOCATE MONIES IN THE FUND TO EACH COUNTY FOR CONSTRUCTING, RECONSTRUCTING OF LOCAL SYSTEM ROADS; TO AMEND SECTION 75-76-193, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN CALCULATING GROSS REVENUE FROM ANY GAME UNDER THE MISSISSIPPI GAMING CONTROL ACT, PAYMENTS OF CASH OR TRANSFERS OF OTHER THINGS OF VALUE TO PATRONS BASED ON THE RESULT OF A GAME SHALL NOT BE DEDUCTED AS LOSSES PAID TO PATRONS WHERE THE ITEM USED OR RISKED BY THE PATRON TO PARTICIPATE IN THE GAME WOULD NOT BE CONSIDERED REVENUE TO A GAMING LICENSEE IF THE PATRON LOST THE GAME; [PART 9 - EDUCATION] TO BRING FORWARD SECTIONS 37-9-24 AND 37-13-63, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE MINIMUM NUMBER OF CONTRACT EMPLOYMENT DAYS FOR LICENSED PERSONNEL AND MINIMUM NUMBER OF DAYS IN A SCHOLASTIC YEAR, FOR THE PURPOSES OF AMENDMENT; TO BRING FORWARD SECTIONS 37-19-7 AND 37-21-7, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE MINIMUM SALARY SCALES FOR TEACHERS AND ASSISTANT TEACHERS, FOR THE PURPOSES OF AMENDMENT; TO AMEND SECTION 37-61-33, MISSISSIPPI CODE OF 1972, TO DIVERT, UNTIL JULY 1, 2005, A PORTION OF EDUCATION ENHANCEMENT FUNDS THAT ARE ALLOCATED FOR CLASSROOM SUPPLIES TO THE BUDGET CONTINGENCY FUND; [PART 10 - CORRECTIONS] TO AUTHORIZE THE COMMISSIONER OF THE MISSISSIPPI DEPARTMENT OF CORRECTIONS TO TRANSFER TERMINALLY ILL OFFENDERS TO THE COMMUNITY CORRECTIONS DIVISION OF THE DEPARTMENT; TO AMEND SECTIONS 47-5-20 AND 47-5-28, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISION; TO AMEND SECTION 47-5-138.1, MISSISSIPPI CODE OF 1972, TO INCREASE FROM TEN DAYS TO THIRTY DAYS THE REDUCTION OF SENTENCE THAT MAY BE AWARDED AS A TRUSTY TIME ALLOWANCE FOR EACH THIRTY DAYS OF PARTICIPATION BY A TRUSTY IN AN APPROVED PROGRAM; TO PROVIDE THAT CERTAIN OFFENDERS WHO ARE IN TRUSTY STATUS SHALL NOT BE ELIGIBLE TO RECEIVE A TRUSTY TIME ALLOWANCE FOR A REDUCTION OF SENTENCE; [PART 11 - ENVIRONMENTAL QUALITY] TO PROVIDE THAT WHERE A FEE IS NOT SET BY LAW, THE DEPARTMENT OF ENVIRONMENTAL QUALITY SHALL CHARGE FEES FOR GENERAL PERMITS, OTHER PERMITS AND MONITORING ACTIVITIES; TO AMEND SECTIONS 51-3-31, 53-7-7, 53-7-21, 53-7-25, 53-7-27 AND 53-7-69, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DEPARTMENT OF ENVIRONMENTAL QUALITY SHALL CHARGE FEES FOR CERTAIN ACTIVITIES UNDER ITS JURISDICTION; [PART 12 - WILDLIFE, FISHERIES AND PARKS] TO AMEND SECTION 49-6-3, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISIONS THAT REQUIRE THE DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS TO DEPOSIT A PERCENTAGE OF HUNTING AND FISHING LICENSE FEES COLLECTED EACH MONTH INTO THE WILDLIFE, FISHERIES AND PARKS MOTOR VEHICLE FUND; [PART 13 - MOTOR VEHICLES] TO AMEND SECTION 27-19-44.4, MISSISSIPPI CODE OF 1972, TO IMPOSE AN ADDITIONAL FEE ON THE ISSUANCE OF PERSONALIZED MOTOR VEHICLE LICENSE TAGS AND CERTAIN DISTINCTIVE OR SPECIAL MOTOR VEHICLE LICENSE TAGS; TO PROVIDE THAT THE PROCEEDS COLLECTED FROM THE ADDITIONAL FEE SHALL BE DEPOSITED INTO THE STATE GENERAL FUND; TO BRING FORWARD SECTIONS 63-1-21, 63-1-37, 63-1-43, 63-1-46, 63-1-81 AND 63-1-82, MISSISSIPPI CODE OF 1972, WHICH ESTABLISH REQUIREMENTS AND FEES FOR THE ISSUANCE OF TEMPORARY DRIVING PERMITS, INTERMEDIATE DRIVER'S LICENSES, DUPLICATE COPIES OF DRIVERS' LICENSES OR TEMPORARY DRIVING PERMITS, REGULAR DRIVERS' LICENSES, MOTORCYCLE ENDORSEMENTS, RESTRICTED MOTORCYCLE OPERATORS' LICENSES, CLASS D COMMERCIAL DRIVERS' LICENSES, REINSTATEMENT OF SUSPENDED DRIVERS' LICENSES, AND CLASS A, CLASS B AND CLASS C COMMERCIAL DRIVERS' LICENSES; TO AMEND SECTION 63-21-63, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEES FOR ISSUING AND PROCESSING MOTOR VEHICLE CERTIFICATES OF TITLE AND RELATED DOCUMENTS; [PART 14 - UNIFORM COMMERCIAL CODE] TO AMEND SECTION 75-9-525, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR ADDITIONAL FILING FEES FOR SECURED TRANSACTIONS UNDER THE UNIFORM COMMERCIAL CODE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
PART 1 - AGENCY SPENDING FREEZE
SECTION 1. (1) For the purposes of this section, the term "state agency" means an agency, board, commission or department in the executive branch of government of the State of Mississippi. However, the term "state agency" does not include the Office of the Governor, the Governor's Mansion, the state institutions of higher learning, the community or junior colleges, or the University of Mississippi Medical Center.
(2) For the period beginning on July 1, 2004, and through June 30, 2005, a state agency is not authorized to expend funds to take any of the following actions, unless specifically authorized to do so in the appropriation bill for the state agency or authorized to do so under subsection (3) of this section:
(a) Hire any new employees, or promote, reclassify, reallocate or realign a pay grade with regard to any of its employees or job positions;
(b) Purchase any equipment or furniture as defined in Section 31-7-1, or any computer or telecommunications equipment;
(c) Contract with any person or entity for contractual services, or make payments under any such contract;
(d) Travel outside of the State of Mississippi;
(e) Publish or distribute any annual reports or other publications;
(f) Conduct public relations activities regarding the functions, programs or services of the state agency;
(g) Advertise the functions, programs or services of the state agency, except that the Mississippi Development Authority is authorized to expend funds for advertising to carry out the purposes of key programs administered by the authority; or
(h) Purchase cellular telephones for use of employees of the state agency, contract or enter an agreement with any person or entity to provide cellular telephone service for employees of the state agency, or make payments under any such contract or agreement.
(3) (a) (i) If a state agency determines that it is necessary to take any action that otherwise would be prohibited under paragraph (a), (b), (c), (d) or (f) of subsection (2) of this section, the agency may appeal to the State Fiscal Officer. The State Fiscal Officer shall immediately notify the Joint Legislative Budget Committee of the state agency's appeal and the date upon which the State Fiscal Officer will hold a hearing on the appeal. The State Fiscal Officer shall grant a hearing to the state agency on its appeal within fifteen (15) days after notice of the appeal is given to the State Fiscal Officer, except as otherwise provided in subparagraph (ii) of this paragraph (a). The hearing shall not be a public meeting; however, any member of the Joint Legislative Budget Committee may attend the hearing. At the hearing, the state agency must demonstrate to the satisfaction of the State Fiscal Officer that a serious emergency exists of such magnitude that the essential mission of the agency cannot be carried out without taking an action that otherwise would be prohibited under paragraph (a), (b), (c), (d) or (f) of subsection (2) of this section. In making his decision, the State Fiscal Officer may consider the source of funds to be used by the state agency in taking that action. If the state agency makes the demonstration required by this subsection, the State Fiscal Officer, in his discretion, may authorize the agency to take the action sought by the agency that otherwise would be prohibited under paragraph (a), (b), (c), (d) or (f) of subsection (2) of this section.
(ii) If the Department of Mental Health is seeking to hire new professional or paraprofessional employees who work directly with patients or clients involved with department facilities and programs as replacements for professional or paraprofessional employees who leave employment with the department, then the State Fiscal Officer shall grant the hearing to the department on its appeal within three (3) days after notice of the appeal is given to the State Fiscal Officer. The State Fiscal Officer shall render his decision on the appeal within two (2) working days after the hearing.
(b) A state agency may take any action that otherwise would be prohibited under subsection (2)(a) of this section if all of the funds to be expended to fund that action are federal funds.
(4) For the period beginning on July 1, 2004, and through June 30, 2005, a state agency is not authorized to transfer any funds from one (1) major object of expenditure to another major object of expenditure in the appropriation bill of the state agency, unless the transfer is specifically authorized in the appropriation bill. If the appropriation bill of a state agency authorizes the transfer of funds from one (1) major object of expenditure to another, the state agency head shall submit written justification for the transfer to the Legislative Budget Office, the Department of Finance and Administration and the State Auditor, on or before the fifteenth of the month before the effective date of the transfer. The transfer shall be effective the first working day of the month following timely submissions required in this subsection. In cases of extreme hardship, certified in writing by the state agency head and submitted with timely submissions required in this subsection, the State Fiscal Officer, in his discretion, may authorize an earlier effective date for the transfer.
SECTION 2. Section 27-104-17, Mississippi Code of 1972, is amended as follows:
27-104-17. (1) An allotment period shall be one-half (1/2) of twelve (12) months, and expenditure one-half (1/2) of the appropriated amount, unless otherwise specified in the appropriation bill or justified by the agency to the Department of Finance and Administration, and the first allotment period shall commence on July 1. Estimates shall be filed with the Department of Finance and Administration not later than the first day of the month preceding the beginning period.
* * * The Department of Finance and Administration may, in its discretion, restrict an agency to monthly allotment period when it becomes evident that an agency's rate of expenditure to date indicates this restriction will be necessary to prevent depletion of its appropriation before the close of the fiscal year or when the condition of the State General Fund requires monthly monitoring and control of the rate of General Fund expenditures.
(2) Unless otherwise specified in the agency appropriation bill, if any emergency or unforeseen circumstances * * * arises, the agency head may authorize increases in major objects of expenditure within each specific budget within each appropriation bill in total amounts not to exceed ten percent (10%) of the appropriated amount of each object, provided that other major objects of expenditure are decreased by a corresponding dollar amount. No transfers shall be authorized that increase or decrease the major object of expenditure "Salaries, Wages and Fringe Benefits," or that increase the major object of expenditure "Capital Outlay - Equipment." The agency head shall submit written justification for the transfer to the Legislative Budget Office, the Department of Finance and Administration, and the State Auditor, on or before the fifteenth of the month before the effective date of the transfer. The transfer shall be effective the first working day of the month following timely submissions required in this subsection. In cases of extreme hardship, certified in writing by the agency head and submitted with timely submissions required in this subsection, the Executive Director of the Department of Finance and Administration, in his discretion, may authorize an earlier effective date for the transfer. The provisions of this subsection shall not be in effect for the period beginning on July 1, 2004, and through June 30, 2005.
SECTION 3. Section 27-101-3, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2005, this section shall read as follows:]
27-101-3. * * * Each annual report required by Section 27-101-1 shall be published electronically on the official Internet web site of the respective agency, board, commission, department or institution, or on the official state web site maintained by the Department of Information Technology Services, if the agency, board, commission, department or institution does not have its own web site. One (1) copy of the executive summary of each annual report shall be sent to the Governor, the Lieutenant Governor, the Speaker of the House of Representatives * * *, and each state elected and appointed official. Each person to whom an executive summary is sent may receive the information necessary to obtain the annual report in electronic form, upon request to the agency, board, commission, department or institution that prepared the report.
[From and after July 1, 2005, this section shall read as follows:]
27-101-3. One (1) copy of each annual report required by Section 27-101-1 shall be sent to the State Librarian. One (1) copy of the executive summary of each annual report shall be sent to the Governor, the Lieutenant Governor, each member of the House of Representatives and the Senate, and each state elected and appointed official. Each person to whom an executive summary is sent may receive a copy of any annual report upon request to the agency, board, commission, department or institution that prepared the report.
SECTION 4. Section 27-101-5, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2005, this section shall read as follows:]
27-101-5. An agency, board, commission, department or institution may provide for the publication of additional copies of the annual or other reports only if that is specifically authorized in the appropriation bill for the agency, board, commission, department or institution or authorized under subsection (3) of Section 1 of this act.
[From and after July 1, 2005, this section shall read as follows:]
27-101-5. TheDepartment of Finance and Administration may authorize the publication of additional copies of the annual or other reports in meritorious cases.
SECTION 5. Section 25-51-1, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2005, this section shall read as follows:]
25-51-1. The Mississippi Library Commission shall be the state depository for the public records issued by any government agency for public distribution. Each state agency publication shall be made available in an electronic form and the electronic form shall constitute the public record. The record shall be placed on the official Internet web site of the commission. The libraries of state agencies, public community or junior colleges, colleges, public universities and public libraries located in the state may also become depositories of state agency publications that are available on the commission's official Internet web site, when designated as such by the director of the * * * commission upon their written request to this effect.
[From and after July 1, 2005, this section shall read as follows:]
25-51-1. The Mississippi Library Commission shall be the state depository for the public records issued by any government agency for public distribution. The libraries of state agencies, public community or junior colleges, colleges, public universities and public libraries located in the state may also become depositories of these records, when designated as such by the director of the * * * commission upon their written request to this effect.
SECTION 6. Section 25-51-3, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2005, this section shall read as follows:]
25-51-3. Each agency of state government shall furnish to the Director of the Mississippi Library Commission the necessary information to provide its publications and public records in an electronic form for placement on the official Internet web site of the commission. The director of the * * * commission shall transmit this information to each depository * * *. These records shall be made accessible by the depository receiving them to any person desiring to examine the same.
[From and after July 1, 2005, this section shall read as follows:]
25-51-3. All agencies of state government shall furnish to the Director of the Mississippi Library Commission sufficient copies of each public document printed, and the Director of the Mississippi Library Commission shall deliver to each depository as many as two (2) copies of each document requested. These records shall be made accessible by the depository receiving them to any person desiring to examine the same.
SECTION 7. Section 25-51-5, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2005, this section shall read as follows:]
25-51-5. Each agency of state government shall furnish annually to the Director of the Mississippi Library Commission * * * a list of all its publications made available for public distribution * * *.
[From and after July 1, 2005, this section shall read as follows:]
25-51-5. Each agency of state government shall furnish annually to the Director of the Mississippi Library Commission * * * a list of all its publications issued for public distribution, and the Director of the Mississippi Library Commission shall make and furnish to each depository a duplicate copy of the same.
PART 2 - APPROPRIATIONS/BUDGET PROCESS
SECTION 8. Section 27-103-125, Mississippi Code of 1972, is amended as follows:
27-103-125. The proposed budget of each state agency shall show the amounts required for operating expenses separately from the amounts required for permanent improvements. The overall budget shall show, separately by each source, the estimated amount of general fund revenue and of special fund revenues of general fund agencies. The total proposed expenditures in Part 1 of the overall budget shall not exceed the amount of estimated revenues that will be available in the general and special funds for appropriation or use during the succeeding fiscal year, including any balances that will be on hand in the general and special funds at the close of the then current fiscal year. * * * The total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed ninety-eight percent (98%) of the amount of general fund revenue estimate for the succeeding fiscal year, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year. However, for fiscal years 2004, 2005 and 2006 only, the total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for the succeeding fiscal year, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year. The general fund revenue estimate shall be the estimate jointly adopted by the Governor and the Joint Legislative Budget Committee. Unencumbered balances in general funds that will be available and on hand at the close of the current fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203. The Legislative Budget Office may recommend additional taxes or sources of revenue if in its judgment those additional funds are necessary to adequately support the functions of the state government.
SECTION 9. Section 27-103-139, Mississippi Code of 1972, is amended as follows:
27-103-139. On or before November 15 preceding each regular session of the Legislature, except the first regular session of a new term of office, the Governor shall submit to the members of the Legislature, the Legislative Budget Office or the members-elect, as the case may be, and to the executive head of each state agency a balanced budget for the succeeding fiscal year. * * * The budget submitted shall be prepared in a format that will include performance measurement data associated with the various programs operated by each agency. The total proposed expenditures in the balanced budget shall not exceed the amount of estimated revenues that will be available for appropriation or use during the succeeding fiscal year, including any balances that will be on hand at the close of the then current fiscal year, as determined by the revenue estimate jointly adopted by the Governor and the Legislative Budget Committee. * * * The total proposed expenditures from the State General Fund in the balanced budget shall not exceed ninety-eight percent (98%) of the amount of general fund revenue estimate for the succeeding fiscal year, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year. However, for fiscal years 2004, 2005 and 2006 only, the total proposed expenditures from the State General Fund in the balanced budget shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for the succeeding fiscal year, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year. The general fund revenue estimate shall be the estimate jointly adopted by the Governor and the Joint Legislative Budget Committee. Unencumbered balances in general funds that will be available and on hand at the close of the fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund and the Education Enhancement Fund under Section 27-103-203.
The revenues used in preparing the balanced budget shall be only those revenues that will be available under the general laws of the state as they exist when the balanced budget is prepared, and shall not include any proposed revenues that would become available only after the enactment of new legislation. If the Governor has any recommendations for additional proposed expenditures or proposed revenues that are not included in his balanced budget, he shall submit those recommendations in a supplement that is separate from his balanced budget, and whenever the Governor recommends any such additional proposed expenditures, he also shall recommend proposed revenues that are sufficient to fund the additional proposed expenditures, providing specific details regarding the sources and the total amount of those proposed revenues.
The Governor may employ a budget officer for the purpose of receiving information from the State Fiscal Officer and preparing his recommendations on the budget. If the Governor determines that information received from the State Fiscal Officer is not sufficient to enable him to prepare his budget recommendations, he may request an appropriation from the Legislature to provide additional staff within the Governor's Office for that purpose. At the first regular session after his election for Governor, the Governor shall submit any budget recommendations plus the required revenue source recommendations no later than January 31 of that year.
SECTION 10. Section 27-103-211, Mississippi Code of 1972, is amended as follows:
27-103-211. * * * The total sum appropriated by the Legislature from the State General Fund for any fiscal year shall not exceed ninety-eight percent (98%) of the general fund revenue estimate for that fiscal year developed by the Tax Commission and the University Research Center and adopted by the Joint Legislative Budget Committee, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year. The unencumbered balances in general funds that will be available and on hand at the close of the fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203. However, for fiscal years 2004, 2005 and 2006 only, the total sum appropriated by the Legislature from the State General Fund shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for that fiscal year, plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year.
SECTION 11. Section 27-103-135, Mississippi Code of 1972, is amended as follows:
27-103-135. (1) At such regular or special times and on such forms as the Legislative Budget Office may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Legislative Budget Office with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the Legislative Budget Office may require. In addition, each state agency that maintains funds in accounts that are not in the State Treasury shall furnish the Legislative Budget Office with detailed information about the amount of those funds that the agency has on hand and the location of those funds.
(2) At such regular or special times and on such forms as the State Fiscal Officer may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Department of Finance and Administration with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the board may require. The information required to be furnished under this section shall include all revenues from every fee, penalty, tax, assessment or other charge levied, whether authorized by law or not, and shall further include an itemized statement by the agency of the costs of services for which fees are charged, comparing the costs with revenues generated by the fees.
(3) The State Fiscal Officer shall review the information so furnished and report to the Legislature any fees that do not appear to be reasonably calculated to recover the costs of services for which the fees are charged, and any fees that are collected without legal authority.
PART 3 - SPECIAL FUNDS/TRANSFERS
SECTION 12. The State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated special funds, the amount listed below from each fund throughout the period beginning upon July 1, 2004, and through June 30, 2005:
Agency/Fund Fund No. Amount
Working Cash-Stabilization
Reserve Fund $10,000,000.00
DFA - Employment Compensation
Revolving Fund 3644 100,000.00
DFA - Self-insured Workers'
Compensation Fund 3642 3,000,000.00
DPS - Emergency Telecommunications
Standards and Training Board 3744 650,000.00
Information Technology Services 3601 2,500,000.00
UM - State Court Education Program 3257 150,000.00
WF&P - Motor Vehicle Section 3462 500,000.00
WF&P - Office of Parks and
Recreation 3461 1,100,000.00
Total $18,000,000.00
SECTION 13. (1) During each fiscal year from July 1, 2004, until June 30, 2006, the State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, from the aggregate of special funds in the State Treasury, an amount equal to One Hundred Thirty-two Million Four Hundred Thousand Dollars ($132,400,000.00) or such lesser amount as provided in subsection (2) of this section. The funds shall be transferred in accordance with a schedule established by the State Treasurer, but the total amount transferred in any one (1) month shall not exceed Thirty-three Million One Hundred Thousand Dollars ($33,100,000.00) and the amount transferred from any one (1) fund during fiscal year 2005 or fiscal year 2006, as the case may be, shall not exceed twenty-five percent (25%) of the balance of the fund, as determined by the State Treasurer.
(2) The amount of One Hundred Thirty-two Million Four Hundred Thousand Dollars ($132,400,000.00) that the State Treasurer is directed to transfer to the Budget Contingency Fund under subsection (1) of this section shall be reduced by the amount of the unencumbered General Fund cash balance at the close of fiscal year 2004 or fiscal year 2005, as the case may be, that is deposited into the Working-Cash Stabilization Reserve Fund under Section 27-103-203. The amount of the unencumbered General Fund cash balance at the close of fiscal year 2004 or fiscal year 2005, as the case may be, that is deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203 shall be transferred from the Working Cash-Stabilization Reserve Fund to the Budget Contingency Fund on the same date that the amount is deposited into the Working Cash-Stabilization Reserve Fund or as soon thereafter as practicable.
(3) The State Treasurer shall determine which special funds shall be transferred to the Budget Contingency Fund in any month under this section and shall notify the appropriate agency, except that the Working Cash-Stabilization Reserve Fund, trust funds, bond proceed funds, federal funds, special-source funds used to match federal funds, special funds listed in Section 12 of this act, special-source funds to the credit of the Department of Mental Health derived from client care, and special-source funds to the credit of the Telecommunications Ad Valorem Tax Reduction Fund established under Section 27-38-7, shall be exempt from any required transfer under this section. Upon notification from the State Treasurer, the agency shall make the transfer from its special funds as required by the State Treasurer.
SECTION 14. 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) 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. 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) 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.
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 subsection may be pledged as security for any loan received by the municipal corporation for the purpose of capital improvements as authorized under Section 57-1-303, or loans as authorized under Section 57-44-7, or water systems improvements as authorized under Section 41-3-16.
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.
(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 State Tax Commission shall require all distributors of gasoline and diesel fuel to report to the commission 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 State Tax Commission 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 State Tax Commission 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 State Tax Commission 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 (23.25%) 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. Monies allocated to a county from the State Aid Road Fund for fiscal year 1995 or any fiscal year thereafter that exceed the amount of funds allocated to that county from the State Aid Road Fund for fiscal year 1994, first must be expended by the county for replacement or rehabilitation of bridges on the state aid road system that have a sufficiency rating of less than twenty-five (25), according to National Bridge Inspection standards before the monies may be approved for expenditure by the State Aid Road Engineer on other projects that qualify for the use of state aid road funds.
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 "State Public School Building Fund" created and existing under the provisions of Sections 37-47-1 through 37-47-67. Those payments into that fund are to be made on the last day of each succeeding month hereafter.
(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6 of Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6 of 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 commission 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.
(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)(f) and (g)(i)2, shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
(16) 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.
(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) On or before August 15, 2006, and each succeeding month thereafter through July 15, 2007, from the sales tax revenue collected during the preceding month under the provisions of this chapter, Two Million Five Hundred Thousand Dollars ($2,500,000.00) shall be deposited into the Special Funds Transfer Fund created in Section 4 of Chapter 556, Laws of 2003.
(19) 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.
(20) 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. 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.
SECTION 15. Section 4, Chapter 556, Laws of 2003, is amended as follows:
Section 4. (1) There is created in the State Treasury a special fund to be known as the Special Funds Transfer Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-65-75(18) for the repayment of certain funds transferred to the Budget Contingency Fund. Upon receipt of monies deposited into the fund under Section 27-65-75(18), the State Treasurer shall transfer those monies to the special funds from which transfers were made under Sections 2 and 3 of Chapter 556, Laws of 2003, and under Sections 12 and 13 of this act.
(2) Unexpended amounts remaining in the fund on September 30, 2007, shall lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
SECTION 16. Section 27-25-506, Mississippi Code of 1972, is amended as follows:
27-25-506. (1) There is * * * created a special fund in the State Treasury into which the state's share of proceeds collected under Sections 27-25-505 and 27-25-705 shall be deposited.
The state's share of all oil and gas severance taxes derived from oil and gas resources under state-owned lands or from severed state-owned minerals shall be deposited into the State Treasury to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890. The following amounts of the remainder of tax collections apportioned to the state shall be deposited to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890:
(a) For fiscal year 1994, all amounts collected in excess of Thirty-five Million Dollars ($35,000,000.00);
(b) For fiscal year 1995, all amounts collected in excess of Thirty-two Million Five Hundred Thousand Dollars ($32,500,000.00);
(c) For fiscal year 1996, all amounts collected in excess of Thirty Million Dollars ($30,000,000.00);
(d) For fiscal year 1997, all amounts collected in excess of Twenty-seven Million Five Hundred Thousand Dollars ($27,500,000.00);
(e) For fiscal year 1998, all amounts collected in excess of Twenty-five Million Dollars ($25,000,000.00);
(f) For fiscal year 1999, all amounts collected in excess of Twenty Million Dollars ($20,000,000.00);
(g) For fiscal year 2000, all amounts collected in excess of Fifteen Million Dollars ($15,000,000.00); and
(h) For fiscal year 2001 through December 31, 2000, all amounts collected and transferred in excess of Ten Million Dollars ($10,000,000.00).
* * *
(2) The monies collected under paragraphs (a) through (h) of subsection (1) of this section that are not deposited into the trust fund shall be deposited into the State General Fund.
The remainder of the tax collections apportioned to the state under subsection (1) of this section for the period beginning after December 31, 2000, through the end of fiscal year 2004 shall be deposited into the Budget Contingency Fund created in Section 27-103-301. For fiscal year 2005 and each fiscal year thereafter, all amounts collected from the remainder of tax collections apportioned to the state that do not exceed Ten Million Dollars ($10,000,000.00) shall be deposited into the State General Fund, and all amounts collected from the remainder of tax collections apportioned to the state that exceed Ten Million Dollars ($10,000,000.00) shall be deposited into the Budget Contingency Fund.
All monies deposited into the Budget Contingency Fund under this subsection shall be appropriated by the Legislature for the support of * * * the Mississippi Adequate Education Program * * *.
SECTION 17. Section 43-13-407, Mississippi Code of 1972, is amended as follows:
43-13-407. (1) In accordance with the purposes of this article, there is established in the State Treasury the Health Care Expendable Fund, into which shall be transferred from the Health Care Trust Fund the following sums:
(a) In fiscal year 2000, Fifty Million Dollars ($50,000,000.00);
(b) In fiscal year 2001, Fifty-five Million Dollars ($55,000,000.00);
(c) In fiscal year 2002, Sixty Million Five Hundred Thousand Dollars ($60,500,000.00);
(d) In fiscal year 2003, Sixty-six Million Five Hundred Fifty Thousand Dollars ($66,550,000.00);
(e) In fiscal year 2004, a sum equal to the average annual amount of the income from the investment of the funds in the Health Care Trust Fund since July 1, 1999;
(f) In fiscal years 2005 and 2006, a sum equal to the total amount of the dividends, interest and other income, including increases in value of the principal, earned on the funds in the Health Care Trust Fund during the preceding fiscal year.
(2) In any fiscal year in which interest and dividends from the investment of the funds in the Health Care Trust Fund are not sufficient to fund the full amount of the annual transfer into the Health Care Expendable Fund as required in subsection (1) of this section, the State Treasurer shall transfer from tobacco settlement installment payments an amount that is sufficient to fully fund the amount of the annual transfer.
(3) (a) On March 6, 2002, the State Treasurer shall transfer the sum of Eighty-seven Million Dollars ($87,000,000.00) from the Health Care Trust Fund into the Health Care Expendable Fund. In addition, at the time the State of Mississippi receives the * * * tobacco settlement installment payments for each of the calendar years 2002, 2003, 2004 and 2005, the State Treasurer shall deposit the full amount of each of those installment payments into the Health Care Expendable Fund * * *.
(b) If during any fiscal year after March 6, 2002, the general fund revenues received by the state exceed the general fund revenues received during the previous fiscal year by more than five percent (5%), the Legislature shall repay to the Health Care Trust Fund one-third (1/3) of the amount of the general fund revenues that exceed the five percent (5%) growth in general fund revenues. The repayment required by this paragraph shall continue in each fiscal year in which there is more than five percent (5%) growth in general fund revenues, until the full amount of the funds that were transferred and deposited into the Health Care Expendable Fund under the provisions of paragraph (a) of this subsection have been repaid to the Health Care Trust Fund.
(4) All income from the investment of the funds in the Health Care Expendable Fund shall be credited to the account of the Health Care Expendable Fund. Any funds in the Health Care Expendable Fund at the end of a fiscal year shall not lapse into the State General Fund.
(5) The funds in the Health Care Expendable Fund shall be available for expenditure under specific appropriation by the Legislature beginning in fiscal year 2000, and shall be expended exclusively for health care purposes.
(6) Subsections (1), (2), (4) and (5) of this section shall stand repealed on July 1, 2006.
SECTION 18. Section 69-2-13, Mississippi Code of 1972, is amended as follows:
69-2-13. (1) There is * * * established in the State Treasury a fund to be known as the "Emerging Crops Fund," which shall be used to pay the interest on loans made to farmers for nonland capital costs of establishing production of emerging crops on land in Mississippi, and to make loans and grants that are authorized under this section to be made from the fund. The fund shall be administered by the Mississippi Development Authority. A board comprised of the directors of the authority, the Mississippi Cooperative Extension Service, the Mississippi Small Farm Development Center and the Mississippi Agricultural and Forestry Experiment Station, or their designees, shall develop definitions, guidelines and procedures for the implementation of this chapter. Funds for the Emerging Crops Fund shall be provided from the issuance of bonds or notes under Sections 69-2-19 through 69-2-37 and from repayment of interest loans made from the fund.
(2) (a) The Mississippi Development Authority shall develop a program that gives fair consideration to making loans for the processing and manufacturing of goods and services by agribusiness, greenhouse production horticulture, and small business concerns. It is the policy of the State of Mississippi that the Mississippi Development Authority shall give due recognition to and shall aid, counsel, assist and protect, insofar as is possible, the interests of agribusiness, greenhouse production horticulture, and small business concerns. To ensure that the purposes of this subsection are carried out, the Mississippi Development Authority shall loan not more than One Million Dollars ($1,000,000.00) to finance any single agribusiness, greenhouse production horticulture, or small business concern. Loans made under this subsection shall be made in accordance with the criteria established in Section 57-71-11. Notwithstanding any other provision of this paragraph (a) to the contrary, no loan may be approved under this paragraph (a) after the effective date of this section, and no loan may be made under this paragraph (a), unless approved before the effective date of this section, during the period beginning July 1, 2004, and ending June 30, 2005, until the requirements of subsection (14) of this section have been satisfied.
(b) The Mississippi Development Authority may, out of the total amount of bonds authorized to be issued under this chapter, make available funds to any planning and development district in accordance with the criteria established in Section 57-71-11. Planning and development districts that receive monies under this provision shall use the monies to make loans to private companies for purposes consistent with this subsection.
(c) The Mississippi Development Authority is * * * authorized to engage legal services, financial advisors, appraisers and consultants if needed to review and close loans made under this subsection and to establish and assess reasonable fees, including, but not limited to, liquidation expenses.
(3) (a) The Mississippi Development Authority shall, in addition to the other programs described in this section, provide for a program of loans to be made to agribusiness or greenhouse production horticulture enterprises for the purpose of encouraging thereby the extension of conventional financing and the issuance of letters of credit to such agribusiness or greenhouse production horticulture enterprises by private institutions. Monies to make those loans by the Mississippi Development Authority shall be drawn from the Emerging Crops Fund. The amount of a loan to any single agribusiness or greenhouse production horticulture enterprise under this paragraph (a) shall not exceed twenty percent (20%) of the total cost of the project for which financing is sought or Two Hundred Thousand Dollars ($200,000.00), whichever is less. No interest shall be charged on those loans, and only the amount actually loaned shall be required to be repaid. Repayments shall be deposited into the Emerging Crops Fund. Notwithstanding any other provision of this paragraph (a) to the contrary, no loan may be approved under this paragraph (a) after the effective date of this section, and no loan may be made under this paragraph (a), unless approved before the effective date of this section, during the period beginning July 1, 2004, and ending June 30, 2005, until the requirements of subsection (14) of this section have been satisfied.
(b) The Mississippi Development Authority shall, in addition to the other programs described in this section, provide for a program of loans or loan guaranties, or both, to be made to or on behalf of any agribusiness enterprise engaged in beef processing for the purpose of encouraging thereby the extension of conventional financing and the issuance of letters of credit to those agribusiness enterprises by private institutions. Monies to make those loans or loan guaranties, or both, by the Mississippi Development Authority shall be drawn from the Emerging Crops Fund and shall not exceed Thirty-five Million Dollars ($35,000,000.00) in the aggregate. The amount of a loan to any single agribusiness enterprise or loan guaranty on behalf of those agribusiness enterprise, or both, under this paragraph (b) shall not exceed the total cost of the project for which financing is sought or Thirty-five Million Dollars ($35,000,000.00), whichever is less. The interest charged on a loan made under this paragraph (b) shall be at a rate determined by the Mississippi Development Authority. All repayments of any loan made under this paragraph (b) shall be deposited into the Emerging Crops Fund. Assistance received by an agribusiness enterprise under this paragraph (b) shall not disqualify the agribusiness enterprise from obtaining any other assistance under this chapter.
(4) (a) Through June 30, 2005, the Mississippi Development Authority may loan or grant to qualified planning and development districts, and to small business investment corporations, bank-based community development corporations, the Recruitment and Training Program, Inc., the City of Jackson Business Development Loan Fund, the Lorman Southwest Mississippi Development Corporation, the West Jackson Community Development Corporation, the East Mississippi Development Corporation, and other entities meeting the criteria established by the Mississippi Development Authority (all referred to hereinafter as "qualified entities"), funds for the purpose of establishing loan revolving funds to assist in providing financing for minority economic development. The monies loaned or granted by the Mississippi Development Authority shall be drawn from the Emerging Crops Fund and shall not exceed Twenty-five Million Dollars ($25,000,000.00) in the aggregate. Planning and development districts or qualified entities that receive monies under this provision shall use those monies to make loans to minority business enterprises consistent with criteria established by the Mississippi Development Authority. That criteria shall include, at a minimum, the following:
(i) The business enterprise must be a private, for-profit enterprise.
(ii) If the business enterprise is a proprietorship, the borrower must be a resident citizen of the State of Mississippi; if the business enterprise is a corporation or partnership, at least fifty percent (50%) of the owners must be resident citizens of the State of Mississippi.
(iii) The borrower must have at least five percent (5%) equity interest in the business enterprise.
(iv) The borrower must demonstrate ability to repay the loan.
(v) The borrower must not be in default of any previous loan from the state or federal government.
(vi) Loan proceeds may be used for financing all project costs associated with development or expansion of a new small business, including fixed assets, working capital, start-up costs, rental payments, interest expense during construction and professional fees related to the project.
(vii) Loan proceeds shall not be used to pay off existing debt for loan consolidation purposes; to finance the acquisition, construction, improvement or operation of real property that is to be held primarily for sale or investment; to provide for, or free funds, for speculation in any kind of property; or as a loan to owners, partners or stockholders of the applicant that do not change ownership interest by the applicant. However, this does not apply to ordinary compensation for services rendered in the course of business.
(viii) The maximum amount that may be loaned to any one (1) borrower shall be Two Hundred Fifty Thousand Dollars ($250,000.00).
(ix) The Mississippi Development Authority shall review each loan before it is made, and no loan shall be made to any borrower until the loan has been reviewed and approved by the Mississippi Development Authority.
(b) For the purpose of this subsection, the term "minority business enterprise" means a socially and economically disadvantaged small business concern, organized for profit, performing a commercially useful function that is owned and controlled by one or more minorities or minority business enterprises certified by the Mississippi Development Authority, at least fifty percent (50%) of whom are resident citizens of the State of Mississippi. For purposes of this subsection, the term "socially and economically disadvantaged small business concern" shall have the meaning ascribed to that term under the Small Business Act (15 USCS, Section 637(a)), or women, and the term "owned and controlled" means a business in which one or more minorities or minority business enterprises certified by the Mississippi Development Authority own sixty percent (60%) or, in the case of a corporation, sixty percent (60%) of the voting stock, and control sixty percent (60%) of the management and daily business operations of the business.
From and after July 1, 2005, monies not loaned or granted by the Mississippi Development Authority to planning and development districts or qualified entities under this subsection, and monies not loaned by planning and development districts or qualified entities, shall be deposited to the credit of the sinking fund created and maintained in the State Treasury for the retirement of bonds issued under Section 69-2-19.
(c) Notwithstanding any other provision of this subsection to the contrary, if federal funds are not available for commitments made by a planning and development district to provide assistance under any federal loan program administered by the planning and development district in coordination with the Appalachian Regional Commission or Economic Development Administration, or both, a planning and development district may use funds in its loan revolving fund, which have not been committed otherwise to provide assistance, for the purpose of providing temporary funding for such commitments. If a planning and development district uses uncommitted funds in its loan revolving fund to provide that temporary funding, the district shall use funds repaid to the district under the temporarily funded federal loan program to replenish the funds used to provide the temporary funding. Funds used by a planning and development district to provide temporary funding under this paragraph (c) must be repaid to the district's loan revolving fund no later than twelve (12) months after the date the district provides the temporary funding. A planning and development district may not use uncommitted funds in its loan revolving fund to provide temporary funding under this paragraph (c) on more than two (2) occasions during a calendar year. A planning and development district may provide temporary funding for multiple commitments on each such occasion. The maximum aggregate amount of uncommitted funds in a loan revolving fund that may be used for those purposes during a calendar year shall not exceed seventy percent (70%) of the uncommitted funds in the loan revolving fund on the date the district first provides temporary funding during the calendar year.
(d) If the Mississippi Development Authority determines that a planning and development district or qualified entity has provided loans to minority businesses in a manner inconsistent with the provisions of this subsection, then the amount of those loans so provided shall be withheld by the Mississippi Development Authority from any additional grant funds to which the planning and development district or qualified entity becomes entitled under this subsection. If the Mississippi Development Authority determines, after notifying the planning and development district or qualified entity twice in writing and providing the planning and development district or qualified entity a reasonable opportunity to comply, that a planning and development district or qualified entity has consistently failed to comply with this subsection, the Mississippi Development Authority may declare the planning and development district or qualified entity in default under this subsection and, upon receipt of notice thereof from the Mississippi Development Authority, the planning and development district or qualified entity shall immediately cease providing loans under this subsection, shall refund to the Mississippi Development Authority for distribution to other planning and development districts or qualified entities all funds held in its revolving loan fund and, if required by the Mississippi Development Authority, shall convey to the Mississippi Development Authority, all administrative and management control of loans provided by it under this subsection.
(e) If the Mississippi Development Authority determines, after notifying a planning and development district or qualified entity twice in writing and providing copies of that notification to each member of the Legislature in whose district or in a part of whose district the planning and development district or qualified entity is located and providing the planning and development district or qualified entity a reasonable opportunity to take corrective action, that a planning and development district or qualified entity administering a revolving loan fund under the provisions of this subsection is not actively engaged in lending as defined by the rules and regulations of the Mississippi Development Authority, the Mississippi Development Authority may declare the planning and development district or qualified entity in default under this subsection and, upon receipt of notice thereof from the Mississippi Development Authority, the planning and development district or qualified entity shall immediately cease providing loans under this subsection, shall refund to the Mississippi Development Authority for distribution to other planning and development districts or qualified entities all funds held in its revolving loan fund and, if required by the Mississippi Development Authority, shall convey to the Mississippi Development Authority all administrative and management control of loans provided by it under this subsection.
(5) The Mississippi Development Authority shall develop a program that will assist minority business enterprises by guaranteeing bid, performance and payment bonds which those minority businesses are required to obtain in order to contract with federal agencies, state agencies or political subdivisions of the state. Monies for the program shall be drawn from the monies allocated under subsection (4) of this section to assist the financing of minority economic development and shall not exceed Three Million Dollars ($3,000,000.00) in the aggregate. The Mississippi Development Authority may promulgate rules and regulations for the operation of the program established under this subsection. For the purpose of this subsection (5) the term "minority business enterprise" has the meaning assigned to that term in subsection (4) of this section.
(6) The Mississippi Development Authority may loan or grant to public entities and to nonprofit corporations funds to defray the expense of financing (or to match any funds available from other public or private sources for the expense of financing) projects in this state that are devoted to the study, teaching and/or promotion of regional crafts and that are deemed by the authority to be significant tourist attractions. The monies loaned or granted shall be drawn from the Emerging Crops Fund and shall not exceed Two Hundred Fifty Thousand Dollars ($250,000.00) in the aggregate.
(7) Through June 30, 2006, the Mississippi Development Authority shall make available to the Mississippi Department of Agriculture and Commerce funds for the purpose of establishing loan revolving funds and other methods of financing for agribusiness programs administered under the Mississippi Agribusiness Council Act of 1993. The monies made available by the Mississippi Development Authority shall be drawn from the Emerging Crops Fund and shall not exceed One Million Two Hundred Thousand Dollars ($1,200,000.00) in the aggregate. The Mississippi Department of Agriculture and Commerce shall establish control and auditing procedures for use of these funds. These funds will be used primarily for quick payment to farmers for vegetable and fruit crops processed and sold through vegetable processing plants associated with the Department of Agriculture and Commerce and the Mississippi State Extension Service.
(8) From and after July 1, 1996, the Mississippi Development Authority shall make available to the Mississippi Small Farm Development Center One Million Dollars ($1,000,000.00) to be used by the center to assist small entrepreneurs as provided in Section 37-101-25, Mississippi Code of 1972. The monies made available by the Mississippi Development Authority shall be drawn from the Emerging Crops Fund.
(9) The Mississippi Development Authority shall make available to the Agribusiness and Natural Resource Development Center through Alcorn State University an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00) in fiscal year 2001 and Two Hundred Fifty Thousand Dollars ($250,000.00) in fiscal year 2002 from the cash balance of the Emerging Crops Fund to support the development of a cooperative program for agribusiness development, marketing and natural resources development. This subsection (9) shall stand repealed on June 30, 2005.
(10) The Mississippi Development Authority shall make available to the Small Farm Development Center at Alcorn State University funds in an aggregate amount not to exceed Three Hundred Thousand Dollars ($300,000.00), to be drawn from the cash balance of the Emerging Crops Fund. The Small Farm Development Center at Alcorn State University shall use those funds to make loans to producers of sweet potatoes and cooperatives anywhere in the State of Mississippi owned by sweet potato producers to assist in the planting of sweet potatoes and the purchase of sweet potato production and harvesting equipment. A report of the loans made under this subsection shall be furnished by January 15 of each year to the Chairman of the Senate Agriculture Committee and the Chairman of the House Agriculture Committee.
(11) The Mississippi Development Authority shall make available to the Mississippi Department of Agriculture and Commerce "Make Mine Mississippi" program an amount not to exceed One Hundred Fifty Thousand Dollars ($150,000.00) to be drawn from the cash balance of the Emerging Crops Fund.
(12) The Mississippi Development Authority shall make available to the Mississippi Department of Agriculture and Commerce an amount not to exceed One Hundred Fifty Thousand Dollars ($150,000.00) to be drawn from the cash balance of the Emerging Crops Fund to be used for the rehabilitation and maintenance of the Mississippi Farmers Central Market in Jackson, Mississippi.
(13) The Mississippi Development Authority shall make available to the Mississippi Department of Agriculture and Commerce an amount not to exceed Twenty-five Thousand Dollars ($25,000.00) to be drawn from the cash balance of the Emerging Crops Fund to be used for advertising purposes related to the Mississippi Farmers Central Market in Jackson, Mississippi.
(14) The State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, Five Million Dollars ($5,000,000.00) in the aggregate throughout the period beginning July 1, 2004, and ending June 30, 2005, out of the Emerging Crops Fund, monies derived from the repayment of loans made under subsection (2)(a) and subsection (3)(a) of this section that have not otherwise been committed to provide loans under those subsections.
PART 4 - MISCELLANEOUS REVENUES
SECTION 19. Section 7-7-211, Mississippi Code of 1972, is amended as follows:
7-7-211. The department shall have the power and it shall be its duty:
(a) To identify and define for all public offices of the state and its subdivisions generally accepted accounting principles as promulgated by nationally recognized professional organizations and to consult with the State Fiscal Officer in the prescription and implementation of accounting rules and regulations;
(b) To prescribe, for all public offices of regional and local subdivisions of the state, systems of accounting, budgeting and reporting financial facts relating to those offices in conformity with legal requirements and with generally accepted accounting principles as promulgated by nationally recognized professional organizations; to assist such subdivisions in need of assistance in the installation of such systems; to revise such systems when deemed necessary, and to report to the Legislature at periodic times the extent to which each office is maintaining such systems, along with such recommendations to the Legislature for improvement as seem desirable;
(c) To study and analyze existing managerial policies, methods, procedures, duties and services of the various state departments and institutions upon written request of the Governor, the Legislature or any committee or other body empowered by the Legislature to make such request to determine whether and where operations can be eliminated, combined, simplified and improved;
(d) To postaudit each year and, when deemed necessary, preaudit and investigate the financial affairs of each and every department, institution, board, commission, office or other agency of each branch of state government, as part of the publication of a comprehensive annual financial report for the State of Mississippi. In complying with the requirements of this subsection, the department shall have the authority to conduct all necessary audit procedures on an interim and year-end basis;
(e) To postaudit and, when deemed necessary, preaudit and investigate separately the financial affairs of (i) the offices, boards and commissions of county governments and any departments and institutions thereof and therein; (ii) public school districts, departments of education and junior college districts; and (iii) any other local offices or agencies which share revenues derived from taxes or fees imposed by the state Legislature or receive grants from revenues collected by governmental divisions of the state; the cost of such audits, investigations or other services to be paid as follows: Such part shall be paid by the state from appropriations made by the Legislature for the operation of the State Department of Audit as may exceed the sum of Thirty Dollars ($30.00) per hour for the services of each staff person engaged in performing the audit or other service, which sum shall be paid by the county, district, department, institution or other agency audited out of its general fund or any other available funds from which such payment is not prohibited by law;
(f) To postaudit and, when deemed necessary, preaudit and investigate the financial affairs of the levee boards; agencies created by the Legislature or by executive order of the Governor; profit or nonprofit business entities administering programs financed by funds flowing through the State Treasury or through any of the agencies of the state, or its subdivisions; and all other public bodies supported by funds derived in part or wholly from public funds, except municipalities which annually submit an audit prepared by a qualified certified public accountant using methods and procedures prescribed by the department;
(g) To make written demand, when necessary, for the recovery of any amounts representing public funds improperly withheld, misappropriated and/or otherwise illegally expended by an officer, employee or administrative body of any state, county or other public office, and/or for the recovery of the value of any public property disposed of in an unlawful manner by a public officer, employee or administrative body, such demands to be made (i) upon the person or persons liable for such amounts and upon the surety on official bond thereof, and/or (ii) upon any individual, partnership, corporation or association to whom the illegal expenditure was made or with whom the unlawful disposition of public property was made, if such individual, partnership, corporation or association knew or had reason to know through the exercising of reasonable diligence that the expenditure was illegal or the disposition unlawful. Such demand shall be premised on competent evidence, which shall include at least one (1) of the following: (i) sworn statements, (ii) written documentation, (iii) physical evidence, or (iv) reports and findings of government or other law enforcement agencies. Other provisions notwithstanding, a demand letter issued pursuant to this subsection shall remain confidential by the State Auditor until the individual against whom the demand letter is being filed has been served with a copy of such demand letter. If, however, such individual cannot be notified within fifteen (15) days using reasonable means and due diligence, such notification shall be made to the individual's bonding company, if he or she is bonded. Each such demand shall be paid into the proper treasury of the state, county or other public body through the office of the department in the amount demanded within thirty (30) days from the date thereof, together with interest thereon in the sum of one percent (1%) per month from the date such amount or amounts were improperly withheld, misappropriated and/or otherwise illegally expended. In the event, however, such person or persons shall refuse, neglect or otherwise fail to pay the amount demanded and the interest due thereon within the allotted thirty (30) days, the State Auditor shall have the authority and it shall be his duty to institute suit, and the Attorney General shall prosecute the same in any court of the state to the end that there shall be recovered the total of such amounts from the person or persons and surety on official bond named therein; and the amounts so recovered shall be paid into the proper treasury of the state, county or other public body through the State Auditor;
(h) To investigate any alleged or suspected violation of the laws of the state by any officer or employee of the state, county or other public office in the purchase, sale or the use of any supplies, services, equipment or other property belonging thereto; and in such investigation to do any and all things necessary to procure evidence sufficient either to prove or disprove the existence of such alleged or suspected violations.
The Department of Investigation of the State Department of Audit may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of administration and enforcement of this chapter, the enforcement employees of the Department of Investigation of the State Department of Audit have the powers of a law enforcement officer of this state, and shall be empowered to make arrests and to serve and execute search warrants and other valid legal process anywhere within the State of Mississippi. All enforcement employees of the Department of Investigation of the State Department of Audit hired on or after July 1, 1993, shall be required to complete the Law Enforcement Officers Training Program and shall meet the standards of the program;
(i) To issue subpoenas, with the approval of, and returnable to, a judge of a chancery or circuit court, in termtime or in vacation, to examine the records, documents or other evidence of persons, firms, corporations or any other entities insofar as such records, documents or other evidence relate to dealings with any state, county or other public entity. The circuit or chancery judge must serve the county in which the records, documents or other evidence is located; or where all or part of the transaction or transactions occurred which are the subject of the subpoena;
(j) In any instances in which the State Auditor is or shall be authorized or required to examine or audit, whether preaudit or postaudit, any books, ledgers, accounts or other records of the affairs of any public hospital owned or owned and operated by one or more political subdivisions or parts thereof or any combination thereof, or any school district, including activity funds thereof, it shall be sufficient compliance therewith, in the discretion of the State Auditor, that such examination or audit be made from the report of any audit or other examination certified by a certified public accountant and prepared by or under the supervision of such certified public accountant. Such audits shall be made in accordance with generally accepted standards of auditing, with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day. The expense of such certified reports shall be borne by the respective hospital, or any available school district funds other than adequate program funds, subject to examination or audit. The State Auditor shall not be bound by such certified reports and may, in his or their discretion, conduct such examination or audit from the books, ledgers, accounts or other records involved as may be appropriate and authorized by law;
(k) The State Auditor shall have the authority to contract with qualified public accounting firms to perform selected audits required in subsections (d), (e) and (f) of this section, if funds are made available for such contracts by the Legislature, or if funds are available from the governmental entity covered by subsections (d), (e) and (f). Such audits shall be made in accordance with generally accepted standards of auditing, with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day;
(l) The State Auditor shall have the authority to establish training courses and programs for the personnel of the various state and local governmental entities under the jurisdiction of the Office of the State Auditor. The training courses and programs shall include, but not be limited to, topics on internal control of funds, property and equipment control and inventory, governmental accounting and financial reporting, and internal auditing. The State Auditor is authorized to charge a fee from the participants of these courses and programs, which fee shall be deposited into the Department of Audit Special Fund. State and local governmental entities are authorized to pay such fee and any travel expenses out of their general funds or any other available funds from which such payment is not prohibited by law;
(m) Upon written request by the Governor or any member of the State Legislature, the State Auditor may audit any state funds and/or state and federal funds received by any nonprofit corporation incorporated under the laws of this state;
(n) To conduct performance audits of personal or professional service contracts by state agencies on a random sampling basis, or upon request of the State Personal Service Contract Review Board under Section 25-9-120(3).
SECTION 20. Section 7-7-213, Mississippi Code of 1972, is amended as follows:
7-7-213. The costs of audits and other services required by Sections 7-7-201 through 7-7-215, except for those audits and services authorized by Section 7-7-211(k) which shall be funded by appropriations made by the Legislature from such funds as it deems appropriate, shall be paid from a special fund that is created in the State Treasury, to be known as the State Department of Audit Fund, into which will be paid each year the amounts received for performing audits required by law. Except as provided in Section 7-7-211(d) * * *, the amounts to be charged for performing audits and other services shall be the actual cost, not to exceed Thirty Dollars ($30.00) per hour for the services of each staff person engaged in performing the audit or other service. In the event of failure by any unit of government to pay the charges authorized herein, the Department of Audit shall notify the State Fiscal Officer, and upon a determination that the charges are substantially correct, the State Fiscal Officer shall notify the defaulting unit of his determination. If payment is not made within thirty (30) days after such notification, the State Fiscal Officer shall notify the State Treasurer and Department of Public Accounts that no further warrants are to be issued to the defaulting unit until the deficiency is paid.
The cost of any service by the department not required of it under the provisions of the cited sections but made necessary by the willful fault or negligence of an officer or employee of any public office of the state shall be recovered (i) from such officer or employee and/or surety on official bond thereof and/or (ii) from the individual, partnership, corporation or association involved, in the same manner and under the same terms, when necessary, as provided the department for recovering public funds in Section 7-7-211.
The State Auditor shall deliver a copy of any audit of the fiscal and financial affairs of a county to the chancery clerk of such county and shall deliver a notice stating that a copy of such audit is on file in the chancery clerk's office to some newspaper published in the county to be published. If no newspaper is published in the county, a copy of such notice shall be delivered to a newspaper having a general circulation therein.
SECTION 21. Section 27-3-79, Mississippi Code of 1972, is amended as follows:
27-3-79. (1) The State Tax Commission shall develop and implement a tax amnesty program in accordance with the provisions of this section. The program shall begin on September 1, 2004, and end on December 31, 2004. The program shall apply to all taxes that are required to be collected by the State Tax Commission or commissioner and that were first due and payable for the year 1999 and after. Tax amnesty shall be available to any individuals or corporations who are liable for those taxes and who have failed to pay all or any portion of their taxes, failed to file returns or filed inaccurate returns; however, tax amnesty shall not be available to individuals or corporations subject to tax-related criminal investigations or prosecution, or where the taxes have been previously assessed by the commission, or to estimated tax payments required to be made under Section 27-7-319. All civil and criminal penalties for nonpayment of taxes, including the penalties set forth in subsection (2) of this section, shall be waived for any eligible individual or corporation who, during the tax amnesty period, makes total payment of the taxes due. The State Tax Commission is authorized to do all things necessary to carry out the tax amnesty programs that are not inconsistent with this section.
(2) Any person eligible for the tax amnesty program and who fails to make total payment of the taxes due during the tax amnesty period or any person who, after July 1, 2004, willfully attempts in any manner to evade or defeat any tax imposed by the State Tax Commission, or assists in the evading of that tax or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than One Hundred Thousand Dollars ($100,000.00) and, in the case of a corporation, not more than Five Hundred Thousand Dollars ($500,000.00), or imprisoned not more than five (5) years, or both.
(3) Any prosecutions for tax evasion as described in this section shall be begun within six (6) years next after the statutory due date for the taxes in issue.
SECTION 22. Section 27-65-33, Mississippi Code of 1972, is amended as follows:
27-65-33. (1) Except as otherwise provided in this section, the taxes levied by this chapter shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues, except as otherwise provided. Returns and payments placed in the mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed. The taxpayer shall make a return showing the gross proceeds of sales or the gross income of the business, and any and all allowable deductions, or exempt sales, and compute the tax due for the period covered.
As compensation for collecting sales and use taxes, complying fully with the applicable statutes, filing returns and supplements thereto and paying all taxes by the twentieth of the month following the period covered, the taxpayer may discount and retain two percent (2%) of the liability on each return subject to the following limitations:
(a) The compensation or discount shall not apply to taxes levied under the provisions of Sections 27-65-19 and 27-65-21, or on charges for ginning cotton under Section 27-65-23.
(b) The compensation or discount shall not apply to taxes collected by a county official or state agency.
(c) The compensation or discount shall not exceed Fifty Dollars ($50.00) per month, or Six Hundred Dollars ($600.00) per calendar year, per taxpayer for sales tax returns filed and shall not exceed Fifty Dollars ($50.00) per month, or Six Hundred Dollars ($600.00) per calendar year, per taxpayer for use tax returns filed.
(d) The compensation or discount shall not apply to any wholesale tax, the rate of which is equal to or greater than the tax rate applicable to retail sales of the same property or service. The retailer of such items shall be entitled to the compensation based on the tax computed on retail sales before application of the credit for any tax paid to the wholesaler, jobber, or other person.
(e) The compensation or discount allowed and taken for any filing period may be reassessed and collected when an audit of a taxpayer's records reveals a tax deficiency for that period.
(2) A taxpayer required to collect sales taxes under this chapter and having an average monthly sales tax liability of at least Twenty Thousand Dollars ($20,000.00) for the preceding calendar year shall pay to the State Tax Commission on or before June 25, 2003, and on or before the twenty-fifth day of June of each succeeding year thereafter, an amount equal to at least seventy-five percent (75%) of such taxpayer's estimated sales tax liability for the month of June of the current calendar year, or an amount equal to at least seventy-five percent (75%) of the taxpayer's sales tax liability for the month of June of the preceding calendar year. Payments required to be made under this subsection must be received by the State Tax Commission no later than June 25 in order to be considered timely made. A taxpayer that fails to comply with the requirements of this subsection may be assessed a penalty in an amount equal to ten percent (10%) of the taxpayer's actual sales tax liability for the month of June for which the estimated payment was required to be made. Payments made by a taxpayer under this subsection shall not be considered to be collected for the purposes of any sales tax diversions required by law until the taxpayer files a return for the actual sales taxes collected during the month of June. This subsection shall not apply to any agency, department or instrumentality of the United States, any agency, department, institution, instrumentality or political subdivision of the State of Mississippi, or any agency, department, institution or instrumentality of any political subdivision of the State of Mississippi. Payments made pursuant to this subsection for the month of June 2003, shall be deposited by the State Tax Commission into the Budget Contingency Fund created under Section 27-103-301, and payments made pursuant to this subsection for the month of June of 2004, and each succeeding year thereafter, shall be deposited by the State Tax Commission into the State General Fund.
(3) All returns shall be sworn to by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, or authorized agent, if made on behalf of a corporation. If made on behalf of a partnership, joint venture, association, trust, estate, or in any other group or combination acting as a unit, any individual delegated by such firm shall swear to the return on behalf of the taxpayer. The commissioner may prescribe methods by which the taxpayer may swear to his return.
(4) The commissioner may promulgate rules and regulations to require or permit filing periods of any duration, in lieu of monthly filing periods, for any taxpayer or group thereof.
(5) The commissioner may require the execution and filing by the taxpayer with the commissioner of a good and solvent bond with some surety company authorized to do business in Mississippi as surety thereon in an amount double the aggregate tax liability by such taxpayer for any previous three (3) months' period within the last calendar year or estimated three (3) months' tax liability. Said bond is to be conditioned for the prompt payment of such taxes as may be due for each such return.
(6) The commissioner, for good cause, may grant such reasonable additional time within which to make any return required under the provisions of this chapter as he may deem proper, but the time for filing any return shall not be extended beyond the twentieth of the month next succeeding the regular due date of the return without the imposition of interest at the rate of one percent (1%) per month or fractional part of a month from the time the return was due until the tax is paid.
(7) For persistent, willful, or recurring failure to make any return and pay the tax shown thereby to be due by the time specified, there shall be added to the amount of tax shown to be due ten percent (10%) damages, or interest at the rate of one percent (1%) per month, or both.
(8) Any taxpayer may, upon making application therefor, obtain from the commissioner an extension of time for the payment of taxes due on credit sales until collections thereon have been made. When such extension is granted, the taxpayer shall thereafter include in each monthly or quarterly report all collections made during the preceding month or quarter, and shall pay the taxes due thereon at the time of filing such report. Such permission may be revoked or denied at the discretion of the commissioner when, in his opinion, a total sales basis will best reflect the taxable income or expedite examination of the taxpayer's records.
(9) Any taxpayer reporting credit sales before collection thereof has been made may take credit on subsequent returns or reports for bad debts actually charged off, if such amounts charged off have previously been included in taxable gross income or taxable gross proceeds of sales, as the case may be, and the tax paid thereon. However, any amounts subsequently collected on accounts that have been charged off as bad debts shall be included in subsequent reports and the tax shall be paid thereon.
(10) In cases where an extension of time has been granted by the commissioner for payment of taxes due on credit sales and the taxpayer thereafter discontinues the business, such taxpayer shall be required to file with the commissioner within ten (10) days, or such further time as the commissioner may direct, from the date of the discontinuance of such business, a special report showing the amounts of any credit sales which have not been included in determining the measure of the tax previously paid and any other information with reference to credit sales as the commissioner may require. The commissioner shall thereupon investigate the facts with reference to credit sales and the condition of the accounts, and shall determine, from the best evidence available, the value of all open accounts, notes, or other evidence of debt arising from credit sales. The value of all notes, open accounts and other evidence of debt, as thus determined by the commissioner, shall be used in determining the amount of the tax for which such taxpayer shall be liable. When the amount of the tax shall have been ascertained, the taxpayer shall be required to pay the same within ten (10) days or such further time as the commissioner may allow, notwithstanding the fact that such note or accounts may still remain uncollected.
SECTION 23. Sections 52 through 63, Chapter 522, Laws of 2003, are amended as follows:
Section 52. As used in Sections 52 through 63 of this act, the following words shall have the meanings ascribed herein unless the context clearly requires otherwise:
(a) "Variable rate bonds" shall mean state-supported debt which bears interest at a rate or rates which vary from time to time and shall include variable rate refunding bonds.
(b) "Interest rate exchange or similar agreement" shall mean a written contract entered into by the state with a counterparty in connection with state-supported debt to provide for an exchange of payments based upon fixed and/or variable rates, shall include interest rates, caps, collars, floors and similar agreements and options on each of the foregoing, and shall be for exchanges in currency of the United States of America only with such terms determined by the commission to be in the financial best interest of the state.
(c) "State-supported debt" shall mean any bonds or notes, including bonds or notes issued to fund reserve funds and costs of issuance and refunding bonds or refunding notes, currently outstanding or authorized to be issued by the state for which the state is or will be constitutionally obligated to pay debt service or is or will be contractually obligated to pay debt service subject to an appropriation; however, this definition shall not apply to debt issued by the Mississippi Development Bank or similar state agencies or authorities.
(d) "Counterparty" shall mean the provider of or other party to an interest rate exchange or similar agreement.
(e) "State" shall mean the State of Mississippi.
(f) "Commission" shall mean the State Bond Commission of the state.
(g) "Variable rate debt instruments" shall mean variable rate bonds, variable rate refunding bonds and interest rate exchange or similar agreements which result in the state effectively paying interest at a rate or rates which vary from time to time.
(h) "Excluded agreements" shall mean the total notional amount of interest rate exchange or similar agreements entered into for the purpose of reducing, reversing or unwinding another interest rate exchange or similar agreement or eliminating a situation of risk or exposure under an existing interest rate exchange or similar agreement, including, but not limited to, a counterparty downgrade, default, or other actual or potential economic loss.
Section 53. The purpose of Sections 52 through 63 of this act is to provide full and complete authority for the state, acting by and through the commission, to issue or enter into variable rate debt instruments. No procedure or proceedings, publications, notices, consents, limitations, approvals, orders, acts or things, other than those required by Sections 52 through 63 of this act, shall be required to issue or enter into any variable rate debt instruments or to do any act or perform anything under Sections 52 through 63 of this act except as otherwise may be prescribed in Sections 52 through 63 of this act. The powers conferred by Sections 52 through 63 of this act shall be in addition and supplemental to, and not in substitution for, and the limitations imposed by Sections 52 through 63 of this act shall not affect the powers conferred by any other law. Sections 52 through 63 of this act are remedial in nature and shall be liberally construed.
Section 54. (1) Notwithstanding any other provision of law to the contrary, any otherwise authorized state-supported debt may be issued as variable rate bonds. Except as otherwise provided in Sections 52 through 63 of this act or when in conflict with the provisions in Sections 52 through 63 of this act, such variable rate bonds shall be subject to the terms and provisions of the legislation authorizing the issuance of such state-supported debt.
(2) Variable rate bonds issued by the state pursuant to the provisions of subsections (1) of this section or Section 55 of this act, shall be issued pursuant to an authorizing resolution of the commission. Such variable rate bonds may be issued in one or more series, may bear such date or dates, may bear interest at such rate or rates, varying from time to time, not to exceed that allowed by law for the class of bonds being issued, may be in such denominations, may be subject to such terms of redemption (with or without premium) may be sold at private sale * * * (which sale shall be on such terms and in such manner as the commission shall determine) and may contain such other terms and covenants (including, without limitation, covenants for the security and better marketability of such variable rate bonds), as may be provided by resolution of the commission. Pursuant to the provisions of Sections 52 through 63 of this act, the commission may enter into such agreements as may be necessary in connection with the issuance of such variable rate bonds.
Section 55. (1) This section and other applicable provisions of Sections 52 through 63 of this act, without reference to any other statute, shall be deemed full and complete authority for the issuance of variable rate refunding bonds by the state, and shall be construed as an additional and alternative method therefor.
(2) The state, acting by and through the commission, may refund outstanding bonds through the issuance of variable rate refunding bonds. Any such refunding may be effected whether or not the bonds to be refunded shall have then matured or shall thereafter mature.
(3) Variable rate refunding bonds issued pursuant to Sections 52 through 63 of this act may be secured by a pledge of: (a) the same source of security as the bonds to be refunded, or (b) such other security as the state may lawfully pledge, or both; all as may be provided by resolution of the commission.
(4) At the time of the issuance of such variable rate refunding bonds, the commission shall find by resolution that at the time of such refunding, such refunding is expected to result in an overall net present value savings to maturity of not less than two percent (2%) of the bonds being refunded, unless those bonds are issued under Section 31-15-1 et seq.
Section 56. In connection with state-supported debt, the commission shall have the power to:
(a) Enter into interest rate exchange or similar agreements with any person under such terms and conditions as the commission may determine, including, but not limited to, provisions as to default or early termination;
(b) Procure insurance, letters of credit or other credit enhancement with respect to agreements described in paragraph (a) of this section;
(c) Provide security for the payment or performance of its obligations with respect to agreements described in paragraph (a) of this section from such sources and with the same effect as is authorized by applicable law with respect to security for its bonds, notes or other obligations * * *;
(d) Modify, amend, or replace, such agreements described in paragraph (a) of this section; and
(e) Because of the complexity of agreements described in paragraph (a) of this section, the commission may solicit the provision of such agreements on a competitive or negotiated basis * * *.
Section 57. Any interest rate exchange or similar agreements entered into pursuant to Section 56 of this act shall be subject to the following limitations:
(a) The counterparty thereto shall have credit ratings from at least one nationally recognized statistical rating agency that is within the two (2) highest investment grade categories and ratings which are obtained from any other nationally recognized statistical rating agencies shall also be within the three (3) highest investment grade categories, or the payment obligations of the counterparty shall be unconditionally guaranteed by an entity with such credit ratings;
(b) The written contract shall require that should the rating: (i) of the counterparty, if its payment obligations are not unconditionally guaranteed by another entity, or (ii) of the entity unconditionally guaranteeing its payment obligations, if so secured, fall below the rating required by paragraph (a) of this section, that the obligations of such counterparty shall be fully and continuously collateralized by direct obligations of, or obligations the principal and interest on which are guaranteed by the United States of America with a net market value of at least one hundred two percent (102%) of the net market value of the contract of the authorized insurer and such collateral shall be deposited as agreed to by the commission;
(c) The counterparty has a net worth of at least One Hundred Million Dollars ($100,000,000.00), or the counterparty's obligations under the interest rate exchange or similar agreement are guaranteed by a person or entity having a net worth of at least One Hundred Million Dollars ($100,000,000.00);
(d) The total notional amount of all interest rate exchange or similar agreements for the state to be in effect shall not exceed an amount equal to fifty percent (50%) of the total amount of state-supported debt outstanding as of the initial date of entering into each new agreement; however, such total notional amount shall not include any excluded agreements;
(e) No interest rate exchange or similar agreement shall have a maturity exceeding the maturity of the related state-supported debt;
(f) Each interest rate exchange or similar agreement shall be subject to a finding by the commission that its terms and conditions reflect a fair market value of such agreement as of the date of its execution, regardless of whether such agreement was solicited on a competitive or negotiated basis * * *; and
(g) Each interest rate exchange or similar agreement, including the modification or termination thereof, shall be subject to the approval of the commission or its designee.
Section 58. (1) As of the initial date of each issuance of variable rate debt instruments, the total of the principal and notional amounts of such variable rate debt instruments outstanding and in effect shall not exceed an amount equal to fifty percent (50%) of the total principal amount of state-supported debt outstanding.
(2) The limitation contained in subsection (2) of this section shall not include any excluded agreements.
Section 59. Nothing in Sections 52 through 63 of this act shall be construed as to apply to or limit any debt obligation or related instrument of the state or any other issuers except those obligations or instruments which are or relate to state-supported debt.
Section 60. Sections 52 through 63 of this act shall be deemed to be full and complete authority for the exercise of the powers herein granted, but Sections 52 through 63 of this act shall not be deemed to repeal or to be in derogation of any existing law of this state.
Section 61. All variable rate bonds issued under Sections 52 through 63 of this act shall be fully negotiable in accordance with their terms and shall be "securities" within the meaning of Article 8 of the Uniform Commercial Code, subject to the provisions of such bonds pertaining to registration. It shall not be necessary to file financing statements or continuation statements to protect the lien and pledge granted by a governmental unit to the holders of any variable rate bonds issued under Sections 52 through 63 of this act.
Section 62. All variable rate bonds issued under the provisions of Sections 52 through 63 of this act and income therefrom shall be exempt from all taxation in the State of Mississippi.
Section 63. If any one or more sections, clauses, sentences or parts of Sections 52 through 63 of this act shall for any reason be questioned in any court and shall be adjudged unconstitutional or invalid, such judgment shall not affect, impair or invalidate the remaining provisions of Sections 52 through 63 of this act, but shall be confined in its operations to the specific provisions so held invalid, and inapplicability or invalidity of any such section, clause, provision or part shall not be taken to affect or prejudice in any way the remaining part or parts of Sections 52 through 63 of this act.
PART 5 - INSURANCE
SECTION 24. Section 27-15-83, Mississippi Code of 1972, is brought forward as follows:
27-15-83. (1) Upon each foreign insurance company licensed as a single line company defined under Section 83-19-1, the privilege tax is as follows:
(a) Fire and Allied Lines and/or
Industrial Fire.......................... $200.00
(b) Casualty/Liability....................... $200.00
(c) Fidelity and/or Surety................... $200.00
(d) Workers' Compensation.................... $200.00
(e) Boiler and Machinery..................... $200.00
(f) Plate Glass.............................. $200.00
(g) Aircraft................................. $200.00
(h) Inland Marine and/or Ocean Marine........ $200.00
(i) Automobile Physical Damage/Automobile
Liability................................ $200.00
(j) Homeowners/Farmowners.................... $200.00
(k) Guaranty/Mortgage Guaranty............... $200.00
(l) Trip Accident and Baggage................ $200.00
(m) Legal.................................... $200.00
(n) Life and/or Accident and Health;
Credit Life, Accident and Health;
Industrial Life, Accident and Health;
and Variable Contracts................... $200.00
(o) Title.................................... $200.00
(p) Fraternal................................ $ 50.00
(2) For any combination of classifications of a foreign insurance company, the privilege tax for a multiple line company shall be Three Hundred Fifty Dollars ($350.00).
(3) Any stock, mutual, reciprocal or reinsurance company shall pay the appropriate privilege tax for each line of insurance the company is licensed to underwrite.
(4) For each domestic insurance which has its home office located in Mississippi, the privilege tax shall be one-half (1/2) of the fees listed in this section.
(5) Each insurance company or association which amends its privilege license shall pay a fee of Twenty-five Dollars ($25.00).
SECTION 25. Section 27-15-85, Mississippi Code of 1972, is brought forward as follows:
27-15-85. (1) Upon each incorporated insurance agency licensed to represent fire, casualty, liability, fidelity, surety, guaranty and inland marine insurance companies in municipalities of Classes 1, 2, 3 and 4... $100.00.
Upon each such incorporated insurance agency in municipalities of Classes 5, 6, 7 and elsewhere in the
state.................................................. $ 50.00.
The license issued to such incorporated agency shall specify the type, types or kinds of insurance that such incorporated agency is licensed and qualified to transact. Every person acting as agent or solicitor for any such agency shall qualify under the provisions of Laws, 2001, Chapter 510; and no person shall be exempt from the privilege tax placed on insurance agents by this section by reason of the fact that he is a stockholder or officer in any such incorporated agency, or by reason of the fact that he represents such an agency, but every agent or solicitor, except two (2) executive officers of such agency, shall pay the privilege tax herein imposed.
(2) Upon each incorporated general agent, as defined in Section 83-17-1....................................................... $100.00.
(3) Upon each incorporated "supervising general agent" for life, health and accident insurers as defined in Section
83-17-1................................................ $100.00.
The privilege licenses issued under this section to "supervising general agents" shall not constitute authority to solicit business within the State of Mississippi, and shall be renewed annually at the time and in the manner prescribed by Section 83-17-25 on application forms which shall be furnished by the Commissioner of Insurance and shall show the name of the insurance company or companies such "supervising general agent" represents, and other additional information as may be required by the Commissioner of Insurance.
SECTION 26. Section 27-15-87, Mississippi Code of 1972, is brought forward as follows:
27-15-87. Upon each fire, casualty, liability, fidelity, surety, guaranty and/or inland marine agent or solicitor when the total commission of the agency is in excess of Three Thousand Dollars ($3,000.00) annually.......... $50.00.
Upon each such agent or solicitor when the total commission of the agency does not exceed Three Thousand Dollars ($3,000.00) annually.. $25.00.
Every agent or insurance solicitor for an agent, connected with any insurance agent, firm or corporation who solicits the sale of any of the above-named insurance, whether stock, mutual or reciprocal insurance carriers, directly or indirectly, shall be liable for the above tax.
Whenever a solicitor is employed by any such agent or agency to solicit business for its account, to be placed in the companies represented by said agent or agency, such agent or agency shall make application as provided for in Section 83-17-75(6), andSection 83-17-217, Mississippi Code of 1972, and pay the above tax on such solicitor and such license issued to him shall authorize such solicitor to solicit insurance for the agency.
At the time of the purchase of the license herein provided, every person, firm, corporation or solicitor shall file an affidavit with the Insurance Commissioner of the state stating the amount of commissions earned by said agency (whether such agency be conducted by a person, firm or corporation) during the past year, and this affidavit shall be filed at least once each year, and in the event that the commissioner has reason to believe that such affidavit is incorrect, then in such event, said Insurance Commissioner may refuse to accept said affidavit and demand further proof as to the clarification of said person, firm or corporation applying for said license. If the applicant for said license was not engaged in the insurance business during the year preceding the application for said license, then, in such event, the affidavit shall show said fact, and the Insurance Commissioner shall issue to said applicant a yearly license at and for the sum of Twenty-five Dollars ($25.00) as above provided.
SECTION 27. Section 27-15-93, Mississippi Code of 1972, is brought forward as follows:
27-15-93. (1) Upon each incorporated insurance agency licensed to represent life, health or accident insurance
companies.............................................. $ 25.00.
The license issued to such incorporated agency shall specify the type, types or kinds of insurance that such incorporated agency is licensed and qualified to transact. Every person acting as agent for any such agency shall qualify under the provisions of Laws, 2001, Chapter 510; and no person shall be exempt from the privilege tax placed on insurance agents by this section by reason of the fact that he is a stockholder or officer in any such incorporated agency, or by reason of the fact that he represents such an agency, but every agent shall pay the privilege tax herein imposed.
(2) Upon each incorporated supervising general agent, as defined in Section 83-17-1................................................... $100.00.
(3) Upon each life insurance agent engaged exclusively in writing life insurance....................................................... $ 20.00.
And any life insurance company that knowingly issues a policy where the application has been submitted to it by an agent or other person who has not paid all the taxes herein imposed upon each agent or person shall be liable for and pay to the state the sum of Fifty Dollars ($50.00) for each policy written.
Provided, that any insurance agent who has paid the tax required as a life insurance agent, shall be permitted to write health, accident and industrial insurance without the payment of additional tax.
SECTION 28. Section 27-15-95, Mississippi Code of 1972, is brought forward as follows:
27-15-95. Upon each person, other than an incorporated insurance agency taxed under Section 27-15-93, writing health and accident, or industrial life insurance........................................................ $20.00.
SECTION 29. Section 83-49-47, Mississippi Code of 1972, is brought forward as follows:
83-49-47. (1) No person shall act as a representative of a sponsor or agent of a sponsor as defined in Section 83-17-1, Mississippi Code of 1972, without first having obtained a license from the commissioner to act as an agent or representative of a sponsor of prepaid legal services in this state.
(2) The annual license fee shall be Ten Dollars ($10.00). The fee for said license shall be paid to the commissioner on or before March 1 of each year.
(3) Before any licensee changes his address, he shall return his license to the commissioner, who shall endorse the license indicating the change.
(4) Each person to whom the license or the renewal thereof may be issued shall file sworn answers, subject to the penalties of perjury, to such interrogatories as the commissioner may require. The commissioner shall have authority, at any time, to require the applicant to disclose fully the identity of all stockholders, partners, officers and employees, and he may, in his discretion, refuse to issue or renew a license in the name of any firm, partnership or corporation if he is not satisfied that any officer, employee, stockholder or partner thereof who may materially influence the applicant's conduct meets the standards of this chapter.
(5) Upon the filing of an application and the payment of the license fee, the commissioner shall make an investigation of each applicant and shall issue a license if he finds the applicant is qualified in accordance with this act. If the commissioner does not so find, he shall, within ninety (90) days after he has received such application, so notify the applicant and, at the request of the applicant, give the applicant a full hearing.
(6) The commissioner shall issue or renew a license applied for when he is satisfied that the person to be licensed:
(a) Is competent and trustworthy and intends to act in good faith as an agent or representative of a sponsor of prepaid legal services plans in this state;
(b) Has a good business reputation and has had experience, training or education so as to be qualified to act as an agent or representative of a sponsor of prepaid legal services plans.
SECTION 30. Section 83-11-237, Mississippi Code of 1972, is brought forward as follows:
83-11-237. (1) An automobile club operating in this state pursuant to a certificate of authority issued hereunder shall, within thirty (30) days of the date of appointment, file with the commissioner a notice of appointment of a club agent by an automobile club to sell memberships in the automobile club to the public. This notification shall be upon such form as the commissioner may prescribe, shall contain the name, address, age, sex, and social security number of such club agent, and also contain proof satisfactory to the commissioner that such applicant is of good reputation and that he has received training from the club or is otherwise qualified in the field of automobile club service contracts and the laws of this state pertaining thereto. Upon termination of any club agent's appointment by an automobile club, such automobile club shall, within thirty (30) days thereafter, notify the commissioner of such termination.
(2) The registration fee for club agents shall be Five Dollars ($5.00) annually, and such registration shall be renewable on April 1 of each year unless sooner revoked or suspended.
PART 6 - TOBACCO
SECTION 31. Section 27-69-3, Mississippi Code of 1972, is amended as follows:
* * *
27-69-3. When used in this chapter:
(a) "State" means the State of Mississippi as geographically defined, and any and all waters under the jurisdiction of the State of Mississippi.
(b) "State Auditor" means the Auditor of Public Accounts of the State of Mississippi, or his legally appointed deputy, clerk or agent.
(c) "Commissioner" means the Chairman of the State Tax Commission of the State of Mississippi, and his authorized agents and employees.
(d) "Person" means any individual, company, corporation, partnership, association, joint venture, estate, trust, or any other group, or combination acting as a unit, and the plural as well as the singular, unless the intention to give a more limited meaning is disclosed by the context.
(e) "Consumer" means a person who comes into possession of tobacco for the purpose of consuming it, giving it away, or disposing of it in any way by sale, barter or exchange.
(f) "Tobacco" means any cigarettes, cigars, cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco, or substitutes therefor, prepared in such manner as to be suitable for smoking in a pipe or cigarette) and including plug and twist chewing tobacco and snuff, when such "tobacco" is manufactured and prepared for sale or personal consumption. All words used herein shall be given the meaning as defined in the regulations of the Treasury Department of the United States of America.
(g) "First sale" means and includes the first sale, or distribution of such tobacco in intrastate commerce, or the first use or consumption of such tobacco within this state.
(h)"Drop shipment" means and includes any delivery of tobacco received by any person within this state, when payment for such tobacco is made to the shipper, or seller by or through a person other than a consignee.
(i) "Distributor" includes every person, except retailers as defined herein, in the state who manufactures or produces tobacco or who ships, transports, or imports into this state, or in any manner acquires or possesses tobacco, and makes a first sale of the same in the state.
(j) "Wholesaler" includes dealers, whose principal business is that of a wholesale dealer or jobber, who is known to the retail trade as such, and whose place of business is located in Mississippi or in a state which affords reciprocity to wholesalers domiciled in Mississippi, who shall sell any taxable tobacco to retail dealers only for the purpose of resale.
(k) "Retailer" includes every person, other than a wholesale dealer, as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale tobacco to the consumer. The sale of tobacco in quantity lots by retailers to other retailers, transient vendors, or other persons, shall not be construed as wholesale and shall not qualify such retailer for a permit as a wholesaler.
(l) "Dealer" includes every person, firm, corporation or association of persons, except retailers as defined herein, who manufacture tobacco for distribution, for sale, for use or for consumption in the State of Mississippi.
The word "dealer" is further defined to mean any person, firm, corporation or association of persons, except retailers as defined herein, who imports tobacco from any state or foreign country for distribution, sale, use, or consumption in the State of Mississippi.
(m) "Distributing agent" includes every person in the state who acts as an agent of any person outside the State of Mississippi, by receiving tobacco in interstate commerce, and storing such tobacco in this state subject to distribution, or delivery upon order from said person outside the state to distributors, wholesalers, retailers and dealers.
(n) "Transient vendor" means and includes every person commonly and generally termed "peddlers" and every person acting for himself, or as an agent, employee, salesman, or in any capacity for another, whether as owner, bailee, or other custodian of tobacco, and going from person to person, dealer to dealer, house to house, or place to place, and selling or offering for sale at retail or wholesale tobacco, and every person who does not keep a regular place of business open at all times in regular hours, and every person who goes from person to person, dealer to dealer, house to house, or place to place, and sells or offers for sale tobacco which he carries with him, and who delivers the same at the time of, or immediately after the sale, or without returning to the place of business operations (a permanent place of business within the state) between the taking of the order and the delivery of the tobacco, or
All persons who go from person to person, house to house, place to place, or dealer to dealer, soliciting orders by exhibiting samples, or taking orders, and thereafter making delivery of tobacco, or filling the order without carrying or sending the order to the permanent place of business, and thereafter making delivery of the tobacco pursuant to the terms of the order, or
All persons who go from person to person, place to place, house to house, or dealer to dealer, carrying samples and selling tobacco from samples, and afterwards making delivery without taking and sending an order therefor to a permanent place of business for the filling of the order, and delivery of the tobacco, or the exchange of tobacco having become damaged or unsalable, or the purchase by tobacco of advertising space, or
All persons who have in their possession, or under their control, any tobacco offered, or to be offered for sale or to be delivered, unless the sale or delivery thereof is to be made in pursuance of a bona fide order for the tobacco, to be sold or delivered, said order to be evidenced by an invoice or memorandum.
(o) "Contraband tobacco" means all tobacco found in the possession of any person whose permit to engage in dealing in tobacco has been revoked by the commissioner; and any cigarettes found in the possession of any person to which the proper tax stamps have not been affixed; and any cigarettes improperly stamped when found in the possession of any person; and all other tobacco upon which the excise tax has not been paid.
(p) "Sale" means an exchange for money or goods, giving away, or distributing any tobacco as defined in this chapter.
(q) "Forty-eight (48) hours" and "seventy-two (72) hours" means two (2) calendar days and three (3) calendar days, respectively, excluding Sundays and legal holidays.
(r) "Stamp" or "stamping," or the import of such word, when used in this chapter, means any manner of stamp or impression permitted by the commissioner that carries out the purposes of the chapter in clearly indicating upon the packages of cigarettes taxed the due payment of the tax and clearly identifying, by serial number or otherwise, the permittee who affixed the stamp to the particular package.
(s) "Manufacturer's list price" means the full sales price at which tobacco is sold or offered for sale by a manufacturer to the wholesaler or distributor in this state without any deduction for freight, trade discount, cash discounts, special discounts or deals, cash rebates, or any other reduction from the regular selling price. In the event freight charges on shipments to wholesalers or distributors are not paid by the manufacturer, then such freight charges required to be paid by the wholesalers and distributors shall be added to the amount paid to the manufacturer in order to determine "manufacturer's list price." In the case of a wholesaler or distributor whose place of business is located outside this state, the "manufacturer's list price" for tobacco sold in this state by such wholesaler or distributor shall in all cases be considered to be the same as that of a wholesaler or distributor located within this state.
(t) "Tobacco settlement" means the settlement of the case of Mike Moore, Attorney General ex rel. State of Mississippi v. The American Tobacco Company et al. (Chancery Court of Jackson County, Mississippi, Cause No. 94-1429).
(u) "Participating manufacturer" means a manufacturer of cigarettes that is a participating manufacturer in the tobacco settlement.
SECTION 32. Section 27-69-5, Mississippi Code of 1972, is amended as follows:
27-69-5. Every manufacturer, distributor, wholesaler, dealer or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business. The application for a permit shall be filed on blanks to be furnished by the commissioner for that purpose. The application must be subscribed and sworn to by the person owning the business, or having an ownership interest therein. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person, and in case of partnership, the name of each partner thereof, the person's post office address, the location of the place of business to which the permit shall apply, and the nature of the business in which engaged, and any other information the commissioner may require. No manufacturer, distributor, wholesaler, dealer or retailer shall sell any tobacco until such application has been filed, the prescribed permit fee paid, and the permit obtained. Except as otherwise provided in this paragraph, said permit shall expire on January 31 of each year. However, a retail permit shall continue in force during the time that the permit holder to whom it is issued continues in the same business at the same location unless such permit is revoked by the commissioner for cause or is revoked pursuant to any provision of the Mississippi Juvenile Tobacco Access Prevention Act in Sections 97-32-1 through 97-32-23.
An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler, dealer or retailer.
Upon receipt of the application and any permit fee hereinafter provided for, the commissioner may issue to every manufacturer, distributor, wholesaler, dealer or retailer, for the place of business designated, a nonassignable permit, authorizing the sale or use of tobacco in the state. Said permit shall provide that the same is revocable, and may be forfeited or suspended upon violation of any provision of this chapter, the Mississippi Tobacco Youth Access Prevention Act of 1997 or any rule or regulation adopted by the commissioner. If such permit is revoked or suspended, said manufacturer, distributor, wholesaler, dealer or retailer shall not sell any tobacco from such place of business until a new permit is granted, or the suspension of the old permit removed.
A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the manufacturer, distributor, wholesaler, dealer or retailer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter.
SECTION 33. Section 27-69-7, Mississippi Code of 1972, is amended as follows:
27-69-7. In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every manufacturer, distributor, wholesaler or dealer doing business directly or indirectly in this state. However, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be the proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until the permit expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).
Foreign manufacturers, wholesalers, or distributors shall secure a permit from the commissioner, upon the payment of a fee of One Hundred Dollars ($100.00), and shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into the State of Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into the State of Mississippi at any and all reasonable times.
It is further provided that any person who engages in any business for which a permit is required by this chapter, before procuring a permit, or after the permit is cancelled, shall be guilty of a misdemeanor, and punishable by a fine of not exceeding Five Hundred Dollars ($500.00), nor less than Fifty Dollars ($50.00).
SECTION 34. Section 27-69-11, Mississippi Code of 1972, is amended as follows:
27-69-11. Any person engaged in the business of buying, selling, manufacturing or distributing within this state, tobacco as a wholesaler or manufacturer without having secured the required permit from the commissioner shall be guilty of a misdemeanor.
SECTION 35. Section 27-69-13, Mississippi Code of 1972, is amended as follows:
27-69-13. (1) There is * * * imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:
(a) On cigarettes, the rate of tax shall be Eighteen-twentieths of One Cent (18/20 of 1˘) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes. * * * However, if the federal tax rate on cigarettes in effect on July 1, 1985, is reduced, then the rate as provided herein shall be increased by the amount of the federal tax reduction. Such tax increase shall take effect on the first day of the month following the effective date of such reduction in the federal tax rate.
(b) On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes, the rate of tax shall be fifteen percent (15%) of the manufacturer's list price.
(2) No stamp evidencing the tax herein levied on cigarettes shall be of a denomination of less than One Cent (1˘), and whenever the tax computed at the rates herein prescribed on cigarettes shall be a specified amount, plus a fractional part of One Cent (1˘), the package shall be stamped for the next full cent * * *.
(3) Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as herein provided.
(4) The * * * tax levied by this section is levied upon the sale, use, gift, possession, or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of tobacco in this state; and when the tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.
(5) (a) In addition to the tax imposed under this section, there is imposed an equity assessment in the amount of Two Cents (2˘) per cigarette on all cigarettes subject to the tax imposed under this section. The assessment shall be increased annually beginning January 1, 2005, by the amount of three percent (3%) or the increase in the Consumer Price Index, whichever is greater. Such equity assessment is imposed on the manufacturer.
(b) A wholesaler shall provide a manufacturer a report by the tenth day of each month setting forth the number of cigarettes on which stamps were affixed by the wholesaler during the preceding month and identifying those cigarettes by manufacturer, brand and style.
(c) A manufacturer shall remit the equity assessment to the state by the twentieth day of each month for cigarettes on which stamps were affixed during preceding month.
(d) A participating manufacturer shall be allowed a credit against the equity assessment for the amount of the annual tobacco settlement installment payments made to the state under the tobacco settlement by that manufacturer for the preceding year.
SECTION 36. Section 27-69-41, Mississippi Code of 1972, is amended as follows:
27-69-41. If any person subject to the provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority hereof, shall be found to have failed to affix the stamps required, or to have the same affixed as herein provided, or to pay any tax due hereunder, or to have violated any of the provisions of this chapter, or rules and regulations promulgated by the commissioner in the administration of this chapter, there shall be collected from such person, in addition to the tax that may be due, a penalty of fifty percent (50%) of the tax due; and the commissioner, or his duly authorized representative, may make immediate demand upon such person for the payment of all such taxes and penalties. Provided, that the commissioner, for good reason shown, may remit all or any part of the penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate of twelve percent (12%) per annum. The keeping of any unstamped cigarettes or untaxed tobacco at a place of business where such articles are sold, shall be prima facie evidence of intent to violate the provisions of this chapter.
If a manufacturer does not pay the equity assessment imposed under Section 27-69-13(5), the manufacturer may be assessed a penalty of ten percent (10%) of the amount of the equity assessment due or the manufacturer's products may be barred from sale or consumption, or both, in this state. If a wholesaler does not provide a manufacturer with the information required under Section 27-69-13(5), the commissioner may suspend sales of tobacco stamps to the wholesaler.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the Sales Tax Law, except where there is conflict, then the provisions of this chapter shall control.
SECTION 37. Section 27-69-31, Mississippi Code of 1972, is amended as follows:
27-69-31. Except as otherwise provided in this section, dealers subject to the provisions of this chapter shall be allowed, as compensation for their services in affixing the stamps herein required, a sum equal to eight percent (8%) of the face value of the stamps purchased by them, provided that the commission shall allow no discount on the purchase of stamps by wholesalers of an aggregate amount of less than One Hundred Dollars ($100.00), and by retailers of an aggregate amount of less than Fifty Dollars ($50.00) in any one (1) order.
It is further provided that the commissioner may, in his discretion, either reduce the compensation allowed, or disallow any compensation for the affixing of stamps, for failure of such dealer to comply with any provisions of the law or rules and regulations promulgated by the commissioner.
There shall be no compensation or discount allowed under this section from and after July 1, 2004.
SECTION 38. Section 27-69-75, Mississippi Code of 1972, is amended as follows:
27-69-75. All taxes levied by this chapter shall be payable to the commissioner in cash, or by personal check, cashier's check, bank exchange, post office money order or express money order, and shall be deposited by the commissioner in the State Treasury on the same day collected. No remittance other than cash shall be a final discharge of liability for the tax herein assessed and levied, unless and until it has been paid in cash to the commissioner.
All tobacco taxes collected, including tobacco license taxes, shall be deposited into the State Treasury to the credit of the General Fund.
Wholesalers who are entitled to purchase stamps * * * may have consigned to them, without advance payment, such stamps, if and when such wholesaler shall give to the commissioner a good and sufficient bond executed by some surety company authorized to do business in this state, conditioned to secure the payment for the stamps so consigned. The commissioner shall require payment for such stamps not later than thirty (30) days from the date the stamps were consigned.
PART 7 - STATE LAW ENFORCEMENT
SECTION 39. (1) There is created an Office of Law Enforcement in the Department of Public Safety for the purpose of enforcing the laws and regulations of the Mississippi Department of Transportation and the Public Service Commission. The law enforcement duties of the Mississippi Department of Transportation and the Public Service Commission shall be transferred to the Department of Public Safety on July 1, 2004.
(2) The Mississippi Department of Transportation shall transfer all employees, equipment, inventory and resources of the department employed and used as law enforcement personnel to the Department of Public Safety on July 1, 2004. The transfer of personnel shall be commensurate with the number and classification of positions allocated to that law enforcement. The transfer also shall include direct support, clerical, data processing and communications positions allocated to that law enforcement.
(2) The Public Service Commission shall transfer all employees, equipment, inventory and resources of the commission employed and used to enforce the Motor Carrier Regulatory Law of 1938 to the Department of Public Safety on July 1, 2004. The transfer of personnel shall be commensurate with the number and classification of positions allocated to that law enforcement. The transfer also shall include direct support, clerical, data processing and communications positions allocated to that law enforcement.
(3) The Mississippi Department of Transportation, the Public Service Commission and the Department of Public Safety shall comply with Sections 5-11-1 through 5-11-5 in the transfer of the law enforcement personnel.
(4) The Mississippi Department of Transportation and the Public Service Commission shall transfer to the Department of Public Safety each year the amount of funds necessary to support the law enforcement functions being performed for those agencies by the Department of Public Safety, as specified in the appropriation bills for the Mississippi Department of Transportation and the Public Service Commission.
(5) Any reference in any statute, rule or regulation to law enforcement duties being performed by the Mississippi Department of Transportation or the Public Service Commission shall be construed to mean law enforcement duties being performed for those agencies by the Department of Public Safety.
SECTION 40. Section 65-1-131, Mississippi Code of 1972, is amended as follows:
65-1-131. (1) The Department of Public Safety may appoint and commission qualified persons as law enforcement officers to enforce the laws, rules and regulations of the Mississippi Department of Transportation. Any such law enforcement officer so appointed shall be a full-time employee of the * * * Department of Public Safety and shall not be employed by any privately owned guard or security service, and shall at all times be answerable and responsible to the Department of Public Safety.
(2) A law enforcement officer appointed and commissioned as provided in subsection (1) of this section shall, before entering upon his duties as such officer, take the oath of office prescribed by Section 268, Mississippi Constitution of 1890, which shall be endorsed upon his commission. The commission, with the oath endorsed upon it, shall be entered in the official minute book of the Department of Public Safety.
(3) A law enforcement officer appointed and commissioned pursuant to the provisions of subsection (1) of this section, shall, while engaged in the performance of his duties, carry on his person a badge identifying him as a law enforcement officer of the Department of Public Safety and an identification card issued by the Department of Public Safety. When in uniform, each such law enforcement officer shall wear his badge in plain view.
(4) A law enforcement officer appointed and commissioned under subsection (1) of this section may exercise the same powers of arrest and the right to bear firearms that may be exercised by any state, municipal or other police officer in this state, but only with respect to violations of law which are committed on or within buildings, property or facilities owned by or under the jurisdiction of the Transportation Commission or the Transportation Department. Any right granted under this subsection in no way relieves the requirements of appropriate affidavit and warrant for arrest from the appropriate jurisdiction and authority pursuant to the laws of this state.
(5) On behalf of each person who is employed as a law enforcement officer under subsection (1) of this section and who is trained as a law enforcement officer at the Mississippi Law Enforcement Officers' Training Academy, the Department of Public Safety shall be required to pay to the academy at least an amount equal to the per student cost of operation of the academy as tuition.
SECTION 41. Section 77-1-21, Mississippi Code of 1972, is amended as follows:
77-1-21. For the purpose of enforcing the provisions of the Mississippi Motor Carrier Regulatory Law of 1938, the Department of Public Safety is * * * authorized to employ, in addition to personnel already employed by the department, one (1) chief enforcement officer and twenty-one (21) inspectors, who shall be under the management of the department. The chief enforcement officer and the inspectors shall devote their full time to the performance of their duties and shall take an oath faithfully to perform the duties of their position. The department shall require bonds to be carried on such employees as the department may deem necessary, the cost thereof to be paid by the department. The chief enforcement officer and inspectors shall be qualified by experience and training in law enforcement or investigative work, and shall attend and satisfactorily complete an appropriate course of instruction established by the Commissioner of Public Safety at the Law Enforcement Officers Training Academy. The chief enforcement officer and the inspectors * * * referred to in this section shall be selected after an examination as to physical and mental fitness. Such employees shall be citizens of the United States and the State of Mississippi, and of good moral character. All such members of staff shall be appointed by the Department of Public Safety and shall be subject to removal at any time by the department.
SECTION 42. Section 41-29-107, Mississippi Code of 1972, is amended as follows:
41-29-107. There is * * * created the Bureau of Narcotics within, and under the supervision of, the * * * Department of Public Safety. The * * * bureau shall have as chief administrative officer a director who shall be appointed by the Commissioner of Public Safety. The director is empowered to employ or appoint necessary agents. The * * * director may also employ such secretarial, clerical and administrative personnel, including a duly licensed attorney, as necessary for the operation of the bureau, and shall have such quarters, equipment and facilities as needed. The salary and qualifications of the attorney authorized by this section shall be fixed by the director, but the salary shall not exceed the salary authorized for an assistant attorney general who performs similar duties. The director and agents so appointed shall be citizens of the United States and of the State of Mississippi, and of good moral character. The agents shall be not less than twenty-one (21) nor shall have attained the age of thirty-six (36) years of age at the time of such appointment. In addition thereto, those appointed shall have satisfactorily completed at least two (2) years of college studies. However, two (2) years of satisfactory service as a law enforcement officer and the completion of the prescribed course of study at a school operated by the Bureau of Narcotics and Dangerous Drugs, United States Justice Department, shall satisfy one (1) year of such college studies, and four (4) years of satisfactory service as a law enforcement officer and the completion of the prescribed course of study at such federal bureau school as stated heretofore shall fully satisfy the two (2) years of college requirement. The director shall also be required to complete a prescribed course of study at a school operated by the Bureau of Narcotics and Dangerous Drugs, United States Justice Department.
During the period of the first twelve (12) months after appointment, any employee of the bureau shall be subject to dismissal at the will of the director. After twelve (12) months' service, no employee of the bureau shall be subject to dismissal unless charges have been filed with the director, showing cause for dismissal of the employee of the bureau. A date shall be set for hearing before the director and the employee notified in writing of the date of such hearing and of the charges filed. The hearing shall be held not less than ten (10) days after notification to the employee. After the hearing, at which the employee shall be entitled to legal counsel, a written order of the director shall be necessary for dismissal and the decision shall be final. Any such order of the director shall be a public record and subject to inspection as such.
The Commissioner of Public Safety may assign members of the Mississippi Highway Safety Patrol, regardless of age, to the bureau at the request of the director of the bureau; however, when any highway patrolman or other employee, agent or official of the Mississippi Department of Public Safety is assigned to duty with, or is employed by, the bureau, he shall not be subject to assignment or transfer to any other bureau or department within the Mississippi Department of Public Safety except by the director. Any highway patrolman assigned to duty with the bureau shall retain his status as a highway patrolman, but shall be under the supervision of the director. For purposes of seniority within the Highway Safety Patrol and for purposes of retirement under the Mississippi Highway Safety Patrol Retirement System, highway patrolmen assigned to the bureau will be credited as if performing duty with the Highway Safety Patrol.
The director may enter into contracts or agreements with the State Board of Health for purposes of recruitment and screening of applicants through the merit system.
The director may enter into agreements with bureaus or departments of other states or of the United States for the exchange or temporary assignment of agents for special undercover assignments and for performance of specific duties.
The director is * * * authorized to assign agents of the bureau to such duty and to request and accept agents from such other bureaus or departments for such duty.
SECTION 43. Section 1, Chapter 520, Laws of 1972, which provides that funds appropriated to the Bureau of Narcotics shall be kept separate from the funds of the Department of Public Safety, is repealed.
PART 8 - GAMING
SECTION 44. Section 75-76-129, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2022, this section shall read 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 75-76-177(1)(c), whichever is the greater amount, 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 distributed as follows:
(a) Twenty-five Thousand Dollars ($25,000.00) shall be deposited each month into a special fund that is created in the State Treasury. Monies in the special fund may be expended, upon appropriation by the Legislature, to assist counties in eradicating or controlling beaver populations. Monies in the fund at the end of a fiscal year shall not lapse into the General Fund and interest earned on any amounts in the fund shall be credited to the special fund.
(b) The amount each month that exceeds Twenty-five Thousand Dollars ($25,000.00) but which is less than One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00), shall be deposited into the Local System Bridge Replacement and Rehabilitation Fund created under Section 65-37-13.
(c) The amount each month that exceeds One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) shall be deposited into the Local System Road Fund created under Section 65-18-9.
[From and after July 1, 2022, this section shall read 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 the local government fees imposed under Section 75-76-195, 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.
SECTION 45. Section 65-37-13, Mississippi Code of 1972, is amended as follows:
65-37-13. (1) There is created in the State Treasury a special fund to be designated as the "Local System Bridge Replacement and Rehabilitation Fund." The fund shall consist of the monies directed to be deposited into the fund under Section 75-76-129 and such other monies as the Legislature may designate for deposit into the fund. Monies in the fund may be expended upon legislative appropriation in accordance with the provisions of Sections 65-37-1 through 65-37-15.
* * *
(2) Such monies as are deposited in the fund under the provisions of this section may be expended upon requisition therefor by the State Aid Engineer in accordance with the provisions of Sections 65-37-1 through 65-37-15. The Office of State Aid Road Construction shall be entitled to reimbursement from monies in the fund, upon requisitions therefor by the State Aid Engineer, for the actual expenses incurred by the office in administering the provisions of the local system bridge replacement and rehabilitation program. 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 on amounts in the fund shall be deposited to the credit of the fund.
(3) Monies in the Local System Bridge Replacement and Rehabilitation Fund shall be allocated and become available for distribution to counties in accordance with the formula prescribed in Section 65-37-4 beginning January 1, 1995, on a project-by-project basis. Monies in the Local System Bridge Replacement and Rehabilitation Fund may not be used or expended for any purpose except as authorized under Sections 65-37-1 through 65-37-15.
(4) Monies in the Local System Bridge Replacement and Rehabilitation Fund may be credited to a county in advance of the normal accrual to finance certain projects, subject to the approval of the State Aid Engineer and subject further to the following limitations:
(a) That the maximum amount of such monies that may be advanced to any county shall not exceed ninety percent (90%) of the funds estimated to accrue to such county during the remainder of the term of office of the board of supervisors of such county;
(b) That no advance credit of funds will be made to any county when the unobligated balance in the Local System Bridge Replacement and Rehabilitation Fund is less than One Million Dollars ($1,000,000.00); and
(c) That such advance crediting of funds be effected by the State Aid Engineer at the time of the approval of the plans and specifications for the proposed projects.
It is the intent of this provision to utilize to the fullest practicable extent the balance of monies in the Local System Bridge Replacement and Rehabilitation Fund on hand at all times.
SECTION 46. Section 65-18-9, Mississippi Code of 1972, is amended as follows:
65-18-9. (1) The State Aid Engineer shall allocate annually the amount of the state aid road allocation of a county that is requested by such county for use in the construction, reconstruction and paving of local system roads in the county if the county has met the requirements of this chapter; provided, however, that the State Aid Engineer shall not allocate more than twenty-five percent (25%) of the annual state aid road allocation of a county for such purposes.
(2) The State Aid Engineer shall allocate annually the amount of the Local System Bridge Replacement and Rehabilitation Program allocation of a county that is requested by such county for use in the construction, reconstruction and paving of local system roads in the county if:
(a) The State Aid Engineer has certified, pursuant to Section 65-37-7, that all the local system bridges within the county have a sufficiency rating of greater than fifty (50) or that all such bridges within the county with a sufficiency rating of fifty (50) or less are currently under contract for replacement or rehabilitation; and
(b) The county has met the requirements of this chapter.
(3) There is created in the State Treasury a special fund to be designated as the "Local System Road Fund." The fund shall consist of the monies directed to be deposited into the fund under Section 75-76-129 and such other monies as the Legislature may designate for deposit into the fund. The State Aid Engineer shall allocate annually to each county monies in the fund according to state aid road formula under Section 27-65-75(4). Monies allocated to a county under this subsection may be used by a county in the construction, reconstruction and paving of local system roads in the county if the county meets the requirements of this chapter.
(4) The State Aid Engineer shall establish specific designs and standards to be followed by such counties in the construction, reconstruction and paving of local system roads. The specific designs and standards shall be based upon policies on geometric design of local rural roads, highways and streets adopted and published by the American Association of State Highway and Transportation Officials.
SECTION 47. Section 65-18-11, Mississippi Code of 1972, is amended as follows:
65-18-11. (1) In order for a county to be eligible to utilize its Local System Bridge Replacement and Rehabilitation Program allocation, any of its state aid road funds, or any of the monies allocated to it from the Local System Road Fund, for the Local System Road Program, a county must meet the following conditions:
(a) The county has employed a county engineer, together with such other technical assistance as is necessary to carry out the duties of this chapter, the same as provided under the provisions of Section 65-9-15, for its state aid road system and, through its official minutes, has authorized the county engineer to perform the necessary engineering services connected with the Local System Road Program. The county engineer shall prepare the necessary plans and designs for all construction projects, including state aid projects and projects provided under this chapter. He also shall provide engineering supervision for the construction of such projects and shall approve all estimate payments made on the projects. Engineering cost for any project performed under the Local System Road Program may be paid from any funds allocated to a county under the program; however, the maximum fee paid to an engineer shall not exceed twelve percent (12%) of the final construction cost. No such cost shall be reimbursed to the county before the letting of the project; and
(b) The county has presented a plan for the construction, reconstruction and paving of a local system road which plan has been made and approved by the county engineer of the county, showing the specific road or project to be improved, stating the condition of the existing roadbed, drainage and bridges and outlining the type of construction or reconstruction to be made and the designs and specifications therefor, including the paving of the road and the sources of revenue to be used and the sources and types of material to be used thereon. The plan shall be presented to the State Aid Engineer for the initial approval of the beginning of a project to receive monies.
(2) After the initial approval of the plan and plans as specified in subsection (1)(b) of this section has been made by the State Aid Engineer, the county shall be eligible to receive all funds made available to the county under the Local System Road Program to be used exclusively for the construction, reconstruction or paving of the local system road. The project may be done either by contract or by using county equipment and employees. It shall be according to the original plan or any amendments thereto which have been approved by the State Aid Engineer. The board may use county equipment and employees if the construction can be accomplished at a more reasonable cost than can be achieved by contract.
SECTION 48. Section 75-76-193, Mississippi Code of 1972, is amended as follows:
75-76-193. (1) In calculating gross revenue, any prizes, premiums, drawings, benefits or tickets which are redeemable for money or merchandise or other promotional allowance, except money or tokens paid at face value directly to a patron as the result of a specific wager and the amount the cash paid to purchase an annuity to fund winnings paid to that patron over several years by an independent financial institution, must not be deducted as losses from winnings at any game except a slot machine.
(2) In calculating gross revenue from slot machines, the actual cost to the licensee of any personal property distributed to a patron as the result of a legitimate wager may be deducted as a loss, but not travel expenses, food, refreshments, lodging or services.
(3) In calculating gross revenue from any game, including, but not limited to, a slot machine, the payments of cash and/or the transfers of any other thing or things of value to patrons based on the result of the game shall not be deducted as losses paid to patrons where the type of item used or risked by the patron to participate in the game, including, but not limited to, a chip, token, point or credit, would not be considered revenue to the licensee if the patron lost in the game. Those transactions where the item used or risked by the patron is not included in the computation of gross revenue of the licensee shall not constitute a wager. The licensee shall maintain detailed records to identify whether the payments of cash and/or transfers of things of value to patrons are the result of a wager or a nonwager event.
PART 9 - EDUCATION
SECTION 49. Section 37-9-24, Mississippi Code of 1972, is brought forward as follows:
37-9-24. (1) Except as otherwise provided in this section, no school district shall contract with any licensed personnel for a number of employment days which shall be less than one hundred eighty-five (185).
Beginning with the 1994-1995 school year, no school district shall contract with any licensed personnel for less than one hundred eighty-seven (187) employment days.
(2) Licensed personnel may be employed for less than a full school year if the contract states the exact period of time for which the licensed person is to be employed.
SECTION 50. Section 37-13-63, Mississippi Code of 1972, is brought forward as follows:
37-13-63. (1) All public schools in the state shall be kept in session for at least one hundred eighty (180) days in each scholastic year.
(2) If the school board of any school district shall determine that it is not economically feasible or practicable to operate any school within the district for the full one hundred eighty (180) days required for a scholastic year as contemplated due to an enemy attack, a man-made, technological or natural disaster in which the Governor has declared a disaster emergency under the laws of this state or the President of the United States has declared an emergency or major disaster to exist in this state, said school board may notify the State Department of Education of such disaster and submit a plan for altering the school term. If the State Board of Education finds such disaster to be the cause of the school not operating for the contemplated school term and that such school was in a school district covered by the Governor's or President's disaster declaration, it may permit said school board to operate the schools in its district for less than one hundred eighty (180) days.
SECTION 51. Section 37-19-7, Mississippi Code of 1972, is brought forward as follows:
37-19-7. (1) This section shall be known and may be cited as the Mississippi "Teacher Opportunity Program (TOP)." The allowance in the minimum education program and the Mississippi Adequate Education Program for teachers' salaries in each county and separate school district shall be determined and paid in accordance with the scale for teachers' salaries as provided in this subsection. For teachers holding the following types of licenses or the equivalent as determined by the State Board of Education, and the following number of years of teaching experience, the scale shall be as follows:
2001-2002 School Year
Less Than 25 Years of Teaching Experience
AAAA........................................... $ 26,290.00
AAA.............................................. 25,440.00
AA............................................... 24,590.00
A................................................ 23,540.00
25 or More Years of Teaching Experience
AAAA........................................... $ 27,790.00
AAA.............................................. 26,940.00
AA............................................... 26,090.00
A................................................ 25,040.00
2002-2003 School Year
Less Than 25 Years of Teaching Experience
AAAA........................................... $ 27,850.00
AAA.............................................. 27,000.00
AA............................................... 26,150.00
A................................................ 24,700.00
25 or More Years of Teaching Experience
AAAA........................................... $ 29,850.00
AAA.............................................. 29,000.00
AA............................................... 28,150.00
A................................................ 26,700.00
For each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) for fiscal year 2003, as certified by the Legislative Budget Office to the State Board of Education and subject to specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale to provide an additional one percent (1%) across the board increase in the base salaries for each type of license.
2003-2004 School Year
Less Than 25 Years of Teaching Experience
AAAA........................................... $ 29,550.00
AAA.............................................. 28,700.00
AA............................................... 27,850.00
A................................................ 26,000.00
25 or More Years of Teaching Experience
AAAA........................................... $ 31,550.00
AAA.............................................. 30,700.00
AA............................................... 29,850.00
A................................................ 28,000.00
The State Board of Education shall revise the salary scale prescribed above for the 2003-2004 school year to conform to any adjustments made to the salary scale in the prior fiscal year due to revenue growth over and above five percent (5%). For each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) for fiscal year 2004, as certified by the Legislative Budget Office to the State Board of Education and subject to specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale to provide an additional one percent (1%) across the board increase in the base salaries for each type of license.
2004-2005 School Year
Less Than 25 Years of Teaching Experience
AAAA........................................... $ 31,775.00
AAA.............................................. 30,850.00
AA............................................... 29,925.00
A................................................ 28,000.00
25 or More Years of Teaching Experience
AAAA........................................... $ 33,775.00
AAA.............................................. 32,850.00
AA............................................... 31,925.00
A................................................ 30,000.00
The State Board of Education shall revise the salary scale prescribed above for the 2004-2005 school year to conform to any adjustments made to the salary scale in prior fiscal years due to revenue growth over and above five percent (5%). For each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) for fiscal year 2005, as certified by the Legislative Budget Office to the State Board of Education and subject to specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale to provide an additional one percent (1%) across the board increase in the base salaries for each type of license.
2005-2006 School Year and School Years Thereafter
Less Than 25 Years of Teaching Experience
AAAA........................................... $ 34,000.00
AAA.............................................. 33,000.00
AA............................................... 32,000.00
A................................................ 30,000.00
25 or More Years of Teaching Experience
AAAA........................................... $ 36,000.00
AAA.............................................. 35,000.00
AA............................................... 34,000.00
A................................................ 32,000.00
The State Board of Education shall revise the salary scale prescribed above for the 2005-2006 school year to conform to any adjustments made to the salary scale in prior fiscal years due to revenue growth over and above five percent (5%). For each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) for fiscal year 2006, as certified by the Legislative Budget Office to the State Board of Education and subject to specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale to provide an additional one percent (1%) across the board increase in the base salaries for each type of license.
It is the intent of the Legislature that any state funds made available for salaries of licensed personnel in excess of the funds paid for such salaries for the 1986-1987 school year shall be paid to licensed personnel pursuant to a personnel appraisal and compensation system implemented by the State Board of Education. The State Board of Education shall have the authority to adopt and amend rules and regulations as are necessary to establish, administer and maintain the system.
All teachers employed on a full-time basis shall be paid a minimum salary in accordance with the above scale. However, no school district shall receive any funds under this section for any school year during which the local supplement paid to any individual teacher shall have been reduced to a sum less than that paid to that individual teacher for performing the same duties from local supplement during the immediately preceding school year. The amount actually spent for the purposes of group health and/or life insurance shall be considered as a part of the aggregate amount of local supplement but shall not be considered a part of the amount of individual local supplement.
2001-2002 School Year Annual Increment
For teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Sixty Dollars ($660.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Ninety-five Dollars ($595.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Thirty Dollars ($530.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Thirty-five Dollars ($435.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-one (21) years of teaching experience.
2002-2003 School Year Annual Increment
For teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Eighty-five Dollars ($685.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Twenty Dollars ($620.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Fifty-five Dollars ($555.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Forty-five Dollars ($445.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-two (22) years of teaching experience.
2003-2004 School Year Annual Increment
For teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Seven Hundred Ten Dollars ($710.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Forty-five Dollars ($645.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Five Hundred Eighty Dollars ($580.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Fifty-five Dollars ($455.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-three (23) years of teaching experience.
2004-2005 School Year Annual Increment
For teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Seven Hundred Forty Dollars ($740.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Seventy-five Dollars ($675.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Ten Dollars ($610.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Sixty-five Dollars ($465.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-four (24) years of teaching experience.
2005-2006 School Year
and School Years Thereafter Annual Increments
For teachers holding a Class AAAA license, the minimum base pay specified in this subsection shall be increased by the sum of Seven Hundred Seventy Dollars ($770.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AAA license, the minimum base pay specified in this subsection shall be increased by the sum of Seven Hundred Five Dollars ($705.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class AA license, the minimum base pay specified in this subsection shall be increased by the sum of Six Hundred Forty Dollars ($640.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-five (25) years of teaching experience.
For teachers holding a Class A license, the minimum base pay specified in this subsection shall be increased by the sum of Four Hundred Eighty Dollars ($480.00) for each year of teaching experience possessed by the person holding such license until such person shall have twenty-four (24) years of teaching experience.
The level of professional training of each teacher to be used in establishing the salary allotment for the teachers for each year shall be determined by the type of valid teacher's license issued to those teachers on or before October 1 of the current school year.
(2) (a) The following employees shall receive an annual salary supplement in the amount of Six Thousand Dollars ($6,000.00), plus fringe benefits, in addition to any other compensation to which the employee may be entitled:
(i) Any licensed teacher who has met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a local school board or the State Board of Education as a teacher and not as an administrator. Such teacher shall submit documentation to the State Department of Education that the certificate was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the teacher shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.
(ii) Any licensed school counselor who has met the requirements and acquired a National Certified School Counselor (NCSC) endorsement from the National Board of Certified Counselors and who is employed by a local school board or the State Board of Education as a counselor and not as an administrator. Such licensed school counselor shall submit documentation to the State Department of Education that the endorsement was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school counselor shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year. However, the salary supplement authorized under this item shall be discontinued two (2) years after the date on which the National Board for Professional Teaching Standards offers a certification process for a Master Teacher certificate for school counselors, and any school counselor receiving the salary supplement will be required to complete the Master Teacher certificate process under item (i) of this paragraph in order to continue receiving such salary supplement.
(iii) Any licensed speech-language pathologist and audiologist who has met the requirements and acquired a Certificate of Clinical Competence from the American Speech-Language-Hearing Association and who is employed by a local school board. Such licensed speech-language pathologist and audiologist shall submit documentation to the State Department of Education that the certificate or endorsement was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed speech-language pathologist and audiologist shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year. However, the salary supplement authorized under this item shall be discontinued two (2) years after the date on which the National Board for Professional Teaching Standards offers a certification process for a Master Teacher certificate for school speech pathologists and audiologists, and any school speech pathologist and audiologist receiving the salary supplement will be required to complete the Master Teacher certificate process under item (i) of this paragraph in order to continue receiving such salary supplement.
(b) An employee shall be reimbursed one (1) time for the actual cost of completing the process of acquiring the certificate or endorsement, excluding any costs incurred for postgraduate courses, not to exceed Five Hundred Dollars ($500.00) for a school counselor or speech-language pathologist and audiologist, regardless of whether or not the process resulted in the award of the certificate or endorsement. A local school district or any private individual or entity may pay the cost of completing the process of acquiring the certificate or endorsement for any employee of the school district described under paragraph (a), and the State Department of Education shall reimburse the school district for such cost, regardless of whether or not the process resulted in the award of the certificate or endorsement. If a private individual or entity has paid the cost of completing the process of acquiring the certificate or endorsement for an employee, the local school district may agree to directly reimburse the individual or entity for such cost on behalf of the employee.
(c) All salary supplements, fringe benefits and process reimbursement authorized under this subsection shall be paid directly by the State Department of Education to the local school district and shall be in addition to its minimum education program allotments and not a part thereof in accordance with regulations promulgated by the State Board of Education, and subject to appropriation by the Legislature. Local school districts shall not reduce the local supplement paid to any employee receiving such salary supplement, and the employee shall receive any local supplement to which employees with similar training and experience otherwise are entitled.
(d) The State Department of Education may not pay any process reimbursement to a school district for an employee who does not complete the certification or endorsement process required to be eligible for the certificate or endorsement. If an employee for whom such cost has been paid in full or in part by a local school district or private individual or entity fails to complete the certification or endorsement process, the employee shall be liable to the school district or individual or entity for all amounts paid by the school district or individual or entity on behalf of that employee toward his or her certificate or endorsement.
SECTION 52. Section 37-21-7, Mississippi Code of 1972, is brought forward as follows:
37-21-7. (1) This section shall be referred to as the "Mississippi Elementary Schools Assistant Teacher Program," the purpose of which shall be to provide an early childhood education program that assists in the instruction of basic skills. The State Board of Education is authorized, empowered and directed to implement a statewide system of assistant teachers in kindergarten classes and in the first, second and third grades. The assistant teacher shall assist pupils in actual instruction under the strict supervision of a licensed teacher.
(2) (a) Except as otherwise authorized under subsection (7), each school district shall employ the total number of assistant teachers funded under subsection (6) of this section. The superintendent of each district shall assign the assistant teachers to the kindergarten, first-, second- and third-grade classes in the district in a manner that will promote the maximum efficiency, as determined by the superintendent, in the instruction of skills such as verbal and linguistic skills, logical and mathematical skills, and social skills.
(b) If a licensed teacher to whom an assistant teacher has been assigned is required to be absent from the classroom, the assistant teacher may assume responsibility for the classroom in lieu of a substitute teacher. However, no assistant teacher shall assume sole responsibility of the classroom for more than three (3) consecutive school days. Further, in no event shall any assistant teacher be assigned to serve as a substitute teacher for any teacher other than the licensed teacher to whom that assistant teacher has been assigned.
(3) Assistant teachers shall have, at a minimum, a high school diploma or a GED equivalent, and shall show demonstratable proficiency in reading and writing skills. The State Department of Education shall develop a testing procedure for assistant teacher applicants to be used in all school districts in the state.
(4) (a) In order to receive funding, each school district shall:
(i) Submit a plan on the implementation of a reading improvement program to the State Department of Education; and
(ii) Develop a plan of educational accountability and assessment of performance, including pretests and posttests, for reading in Grades 1 through 6.
(b) Additionally, each school district shall:
(i) Provide annually a mandatory preservice orientation session, using an existing in-school service day, for administrators and teachers on the effective use of assistant teachers as part of a team in the classroom setting and on the role of assistant teachers, with emphasis on program goals;
(ii) Hold periodic workshops for administrators and teachers on the effective use and supervision of assistant teachers;
(iii) Provide training annually on specific instructional skills for assistant teachers;
(iv) Annually evaluate their program in accordance with their educational accountability and assessment of performance plan; and
(v) Designate the necessary personnel to supervise and report on their program.
(5) The State Department of Education shall:
(a) Develop and assist in the implementation of a statewide uniform training module, subject to the availability of funds specifically appropriated therefor by the Legislature, which shall be used in all school districts for training administrators, teachers and assistant teachers. The module shall provide for the consolidated training of each assistant teacher and teacher to whom the assistant teacher is assigned, working together as a team, and shall require further periodical training for administrators, teachers and assistant teachers regarding the role of assistant teachers;
(b) Annually evaluate the program on the district and state level. Subject to the availability of funds specifically appropriated therefor by the Legislature, the department shall develop: (i) uniform evaluation reports, to be performed by the principal or assistant principal, to collect data for the annual overall program evaluation conducted by the department; or (ii) a program evaluation model that, at a minimum, addresses process evaluation; and
(c) Promulgate rules, regulations and such other standards deemed necessary to effectuate the purposes of this section. Noncompliance with the provisions of this section and any rules, regulations or standards adopted by the department may result in a violation of compulsory accreditation standards as established by the State Board of Education and Commission on School Accreditation.
(6) In addition to other funds allotted under the Minimum Education or Adequate Education Program, each school district shall be allotted sufficient funding for the purpose of employingassistant teachers. No assistant teacher shall be paid less than the amount he or she received in the prior school year. No school district shall receive any funds under this section for any school year during which the aggregate amount of the local contribution to the salaries of assistant teachers by the district shall have been reduced below such amount for the previous year.
For the 2001-2002 school year, the minimum salary for assistant teachers shall be Nine Thousand Three Hundred Sixty-five Dollars ($9,365.00).
For the 2002-2003 school year, the minimum salary for assistant teachers shall be Nine Thousand Nine Hundred Dollars ($9,900.00).
For the 2003-2004 school year, the minimum salary for assistant teachers shall be Ten Thousand Five Hundred Dollars ($10,500.00).
For the 2004-2005 school year, the minimum salary for assistant teachers shall be Eleven Thousand Two Hundred Dollars ($11,200.00).
For the 2005-2006 school year and school years thereafter, the minimum salary for assistant teachers shall be Twelve Thousand Dollars ($12,000.00).
In addition, for each one percent (1%) that the Sine Die General Fund Revenue Estimate Growth exceeds five percent (5%) in fiscal year 2003, 2004, 2005 or 2006, as certified by the Legislative Budget Office to the State Board of Education and subject to the specific appropriation therefor by the Legislature, the State Board of Education shall revise the salary scale in the appropriate year to provide an additional one percent (1%) across the board increase in the base salaries for assistant teachers. The State Board of Education shall revise the salaries prescribed above for assistant teachers to conform to any adjustments made in prior fiscal years due to revenue growth over and above five percent (5%). The assistant teachers shall not be restricted to working only in the grades for which the funds were allotted, but may be assigned to other classes as provided in subsection (2)(a) of this section.
(7) (a) As an alternative to employing assistant teachers, any school district may use the allotment provided under subsection (6) of this section for the purpose of employing licensed teachers for kindergarten, first-, second- and third-grade classes; however, no school district shall be authorized to use the allotment for assistant teachers for the purpose of employing licensed teachers unless the district has established that the employment of licensed teachers using such funds will reduce the teacher:student ratio in the kindergarten, first-, second- and third-grade classes. All state funds for assistant teachers shall be applied to reducing teacher:student ratio in Grades K-3.
It is the intent of the Legislature that no school district shall dismiss any assistant teacher for the purpose of using theassistant teacher allotment to employ licensed teachers. School districts may rely only upon normal attrition to reduce the number of assistant teachers employed in that district.
(b) In the event any school district meets Level 4 or 5 accreditation requirements, the State Board of Education, in its discretion, may exempt such school district from any accreditation requirements for the district's early childhood education program or reading improvement program.
SECTION 53. Section 37-61-33, Mississippi Code of 1972, is amended as follows:
[Until July 1, 2005, this section shall read as follows:]
37-61-33. (1) There is created within the State Treasury a special fund to be designated the "Education Enhancement Fund" into which shall be deposited all the revenues collected pursuant to Sections 27-65-75(7) and (8) and 27-67-31(a) and (b).
(2) Of the amount deposited into the Education Enhancement Fund, Sixteen Million Dollars ($16,000,000.00) shall be appropriated each fiscal year to the State Department of Education to be distributed to all school districts. Such money shall be distributed to all school districts in the proportion that the average daily attendance of each school district bears to the average daily attendance of all school districts within the state for the following purposes:
(a) Purchasing, erecting, repairing, equipping, remodeling and enlarging school buildings and related facilities, including gymnasiums, auditoriums, lunchrooms, vocational training buildings, libraries, teachers' homes, school barns, transportation vehicles (which shall include new and used transportation vehicles) and garages for transportation vehicles, and purchasing land therefor.
(b) Establishing and equipping school athletic fields and necessary facilities connected therewith, and purchasing land therefor.
(c) Providing necessary water, light, heating, air conditioning and sewerage facilities for school buildings, and purchasing land therefor.
(d) As a pledge to pay all or a portion of the debt service on debt issued by the school district under Sections 37-59-1 through 37-59-45, 37-59-101 through 37-59-115, 37-7-351 through 37-7-359, 37-41-89 through 37-41-99, 37-7-301, 37-7-302 and 37-41-81, or debt issued by boards of supervisors for agricultural high schools pursuant to Section 37-27-65, if such pledge is accomplished pursuant to a written contract or resolution approved and spread upon the minutes of an official meeting of the district's school board or board of supervisors. The annual grant to such district in any subsequent year during the term of the resolution or contract shall not be reduced below an amount equal to the district's grant amount for the year in which the contract or resolution was adopted. The intent of this provision is to allow school districts to irrevocably pledge a certain, constant stream of revenue as security for long-term obligations issued under the code sections enumerated in this paragraph or as otherwise allowed by law. It is the intent of the Legislature that the provisions of this paragraph shall be cumulative and supplemental to any existing funding programs or other authority conferred upon school districts or school boards. Debt of a district secured by a pledge of sales tax revenue pursuant to this paragraph shall not be subject to any debt limitation contained in the foregoing enumerated code sections.
(3) The remainder of the money deposited into the Education Enhancement Fund shall be appropriated as follows:
(a) To the State Department of Education as follows:
(i) Sixteen and sixty-one one-hundredths percent (16.61%) to the cost of the adequate education program determined under Section 37-151-7; of the funds generated by the percentage set forth in this section for the support of the adequate education program, one and one hundred seventy-eight one-thousandths percent (1.178%) of the funds shall be appropriated to be used by the State Department of Education for the purchase of textbooks to be loaned under Sections 37-43-1 through 37-43-59 to approved nonpublic schools, as described in Section 37-43-1. The funds to be distributed to each nonpublic school shall be in the proportion that the average daily attendance of each nonpublic school bears to the total average daily attendance of all nonpublic schools;
(ii) Seven and ninety-seven one-hundredths percent (7.97%) to assist the funding of transportation operations and maintenance pursuant to Section 37-19-23; and
(iii) The revenue generated from nine and sixty-one one-hundredths percent (9.61%) that exceeds Fifteen Million Nine Hundred Thousand Dollars ($15,900,000.00), for classroom supplies, instructional materials and equipment, including computers and computer software, to be distributed to all school districts in the proportion that the average daily attendance of each school district bears to the average daily attendance of all school districts within the state. Classroom supply funds shall not be expended for administrative purposes. Local school districts shall allocate classroom supply funds equally among all classroom teachers in the school district. For purposes of this subparagraph, "teacher" means any employee of the school board of a school district who is required by law to obtain a teacher's license from the State Department of Education and who is assigned to an instructional area of work as defined by the department, but shall not include a federally funded teacher. Two (2) or more teachers may agree to pool their classroom supply funds for the benefit of a school within the district. It is the intent of the Legislature that all classroom teachers shall be involved in the development of a spending plan that addresses individual classroom needs and supports the overall goals of the school regarding supplies, instructional materials, equipment, computers or computer software under the provisions of this subparagraph, including the type, quantity and quality of such supplies, materials and equipment. This plan shall be submitted in writing to the school principal for approval. Classroom supply funds allocated under this subparagraph shall supplement, not replace, other local and state funds available for the same purposes. School districts need not fully expend the funds received under this subparagraph in the year in which they are received, but such funds may be carried forward for expenditure in any succeeding school year. The State Board of Education shall develop and promulgate rules and regulations for the administration of this subparagraph consistent with the above criteria, with particular emphasis on allowing the individual teachers to expend funds as they deem appropriate. The revenue generated from the percentage under this subparagraph that does not exceed Fifteen Million Nine Hundred Thousand Dollars ($15,900,000.00) shall be deposited into the Budget Contingency Fund created under Section 27-103-301, which shall be appropriated to the State Department of Education for the support of educational programs authorized by law;
(b) Twenty-two and nine one-hundredths percent (22.09%) to the Board of Trustees of State Institutions of Higher Learning for the purpose of supporting institutions of higher learning; and
(c) Fourteen and forty-one one-hundredths percent (14.41%) to the State Board for Community and Junior Colleges for the purpose of providing support to community and junior colleges.
(4) The amount remaining in the Education Enhancement Fund after funds are distributed as provided in subsections (2) and (3) of this section shall be disbursed as follows:
(a) Twenty-five Million Dollars ($25,000,000.00) shall be deposited into the Working Cash-Stabilization Reserve Fund created pursuant to Section 27-103-203(1), until the balance in such fund reaches the maximum balance of seven and one-half percent (7-1/2%) of the General Fund appropriations in the appropriate fiscal year. After the maximum balance in the Working Cash-Stabilization Reserve Fund is reached, such money shall remain in the Education Enhancement Fund to be appropriated in the manner provided for in paragraph (b) of this subsection.
(b) The remainder shall be appropriated for other educational needs.
(5) None of the funds appropriated pursuant to subsection (3)(a) of this section shall be used to reduce the state's General Fund appropriation for the categories listed in an amount below the following amounts:
(a) For subsection (3)(a)(ii) of this section, Thirty-six Million Seven Hundred Thousand Dollars ($36,700,000.00);
(b) For the aggregate of minimum program allotments in the 1997 fiscal year, formerly provided for in Chapter 19, Title 37, Mississippi Code of 1972, as amended, excluding those funds for transportation as provided for in subsection (5)(a) in this section.
[From and after July 1, 2005, this section reads as follows:]
37-61-33. (1) There is created within the State Treasury a special fund to be designated the "Education Enhancement Fund" into which shall be deposited all the revenues collected pursuant to Sections 27-65-75(7) and (8) and 27-67-31(a) and (b).
(2) Of the amount deposited into the Education Enhancement Fund, Sixteen Million Dollars ($16,000,000.00) shall be appropriated each fiscal year to the State Department of Education to be distributed to all school districts. Such money shall be distributed to all school districts in the proportion that the average daily attendance of each school district bears to the average daily attendance of all school districts within the state for the following purposes:
(a) Purchasing, erecting, repairing, equipping, remodeling and enlarging school buildings and related facilities, including gymnasiums, auditoriums, lunchrooms, vocational training buildings, libraries, teachers' homes, school barns, transportation vehicles (which shall include new and used transportation vehicles) and garages for transportation vehicles, and purchasing land therefor.
(b) Establishing and equipping school athletic fields and necessary facilities connected therewith, and purchasing land therefor.
(c) Providing necessary water, light, heating, air conditioning and sewerage facilities for school buildings, and purchasing land therefor.
(d) As a pledge to pay all or a portion of the debt service on debt issued by the school district under Sections 37-59-1 through 37-59-45, 37-59-101 through 37-59-115, 37-7-351 through 37-7-359, 37-41-89 through 37-41-99, 37-7-301, 37-7-302 and 37-41-81, or debt issued by boards of supervisors for agricultural high schools pursuant to Section 37-27-65, if such pledge is accomplished pursuant to a written contract or resolution approved and spread upon the minutes of an official meeting of the district's school board or board of supervisors. The annual grant to such district in any subsequent year during the term of the resolution or contract shall not be reduced below an amount equal to the district's grant amount for the year in which the contract or resolution was adopted. The intent of this provision is to allow school districts to irrevocably pledge a certain, constant stream of revenue as security for long-term obligations issued under the code sections enumerated in this paragraph or as otherwise allowed by law. It is the intent of the Legislature that the provisions of this paragraph shall be cumulative and supplemental to any existing funding programs or other authority conferred upon school districts or school boards. Debt of a district secured by a pledge of sales tax revenue pursuant to this paragraph shall not be subject to any debt limitation contained in the foregoing enumerated code sections.
(3) The remainder of the money deposited into the Education Enhancement Fund shall be appropriated as follows:
(a) To the State Department of Education as follows:
(i) Sixteen and sixty-one one-hundredths percent (16.61%) to the cost of the adequate education program determined under Section 37-151-7; of the funds generated by the percentage set forth in this section for the support of the adequate education program, one and one hundred seventy-eight one-thousandths percent (1.178%) of the funds shall be appropriated to be used by the State Department of Education for the purchase of textbooks to be loaned under Sections 37-43-1 through 37-43-59 to approved nonpublic schools, as described in Section 37-43-1. The funds to be distributed to each nonpublic school shall be in the proportion that the average daily attendance of each nonpublic school bears to the total average daily attendance of all nonpublic schools;
(ii) Seven and ninety-seven one-hundredths percent (7.97%) to assist the funding of transportation operations and maintenance pursuant to Section 37-19-23; and
(iii) Nine and sixty-one one-hundredths percent (9.61%) for classroom supplies, instructional materials and equipment, including computers and computer software, to be distributed to all school districts in the proportion that the average daily attendance of each school district bears to the average daily attendance of all school districts within the state. Classroom supply funds shall not be expended for administrative purposes. Local school districts shall allocate classroom supply funds equally among all classroom teachers in the school district. For purposes of this subparagraph, "teacher" means any employee of the school board of a school district who is required by law to obtain a teacher's license from the State Department of Education and who is assigned to an instructional area of work as defined by the department, but shall not include a federally funded teacher. Two (2) or more teachers may agree to pool their classroom supply funds for the benefit of a school within the district. It is the intent of the Legislature that all classroom teachers shall be involved in the development of a spending plan that addresses individual classroom needs and supports the overall goals of the school regarding supplies, instructional materials, equipment, computers or computer software under the provisions of this subparagraph, including the type, quantity and quality of such supplies, materials and equipment. This plan shall be submitted in writing to the school principal for approval. Classroom supply funds allocated under this subparagraph shall supplement, not replace, other local and state funds available for the same purposes. School districts need not fully expend the funds received under this subparagraph in the year in which they are received, but such funds may be carried forward for expenditure in any succeeding school year. The State Board of Education shall develop and promulgate rules and regulations for the administration of this subparagraph consistent with the above criteria, with particular emphasis on allowing the individual teachers to expend funds as they deem appropriate;
(b) Twenty-two and nine one-hundredths percent (22.09%) to the Board of Trustees of State Institutions of Higher Learning for the purpose of supporting institutions of higher learning; and
(c) Fourteen and forty-one one-hundredths percent (14.41%) to the State Board for Community and Junior Colleges for the purpose of providing support to community and junior colleges.
(4) The amount remaining in the Education Enhancement Fund after funds are distributed as provided in subsections (2) and (3) of this section shall be disbursed as follows:
(a) Twenty-five Million Dollars ($25,000,000.00) shall be deposited into the Working Cash-Stabilization Reserve Fund created pursuant to Section 27-103-203(1), until the balance in such fund reaches the maximum balance of seven and one-half percent (7-1/2%) of the General Fund appropriations in the appropriate fiscal year. After the maximum balance in the Working Cash-Stabilization Reserve Fund is reached, such money shall remain in the Education Enhancement Fund to be appropriated in the manner provided for in paragraph (b) of this subsection.
(b) The remainder shall be appropriated for other educational needs.
(5) None of the funds appropriated pursuant to subsection (3)(a) of this section shall be used to reduce the state's General Fund appropriation for the categories listed in an amount below the following amounts:
(a) For subsection (3)(a)(ii) of this section, Thirty-six Million Seven Hundred Thousand Dollars ($36,700,000.00);
(b) For the aggregate of minimum program allotments in the 1997 fiscal year, formerly provided for in Chapter 19, Title 37, Mississippi Code of 1972, as amended, excluding those funds for transportation as provided for in subsection (5)(a) in this section.
PART 10 - CORRECTIONS
SECTION 54. The Commissioner of Corrections is authorized to transfer terminally ill offenders to the Community Corrections Division of the Mississippi Department of Corrections when the medical director for the department has reviewed and investigated cases where offenders have been diagnosed with a serious illness. If the medical director certifies to the Commissioner of Corrections that an offender is suffering from a terminal illness, the Commissioner may release the offender and direct that the Division of Community Corrections shall supervise the offender for the remainder of his or her sentence. The offender shall be under the full and complete jurisdiction of the department and subject to being returned and placed in the actual custody of the department by the classification committee for violating an order or condition of the terminally ill offender's release. For purposes of this section, "terminally ill" means a medical prognosis of limited expected survival, of one (1) year or less of an offender who is experiencing an illness for which therapeutic strategies directed toward cure and control of the disease alone outside the context of symptom control are no longer appropriate.
SECTION 55. Section 47-5-20, Mississippi Code of 1972, is amended as follows:
47-5-20. In addition to the powers and duties enumerated in Section 47-5-28, the commissioner shall have the following powers and duties:
(a) To establish the general policy of the department;
(b) To approve proposals for the location of new facilities, for major renovation activities, and for the creation of new programs and divisions within the department as well as for the abolition of the same; provided, however, that the commissioner shall approve the location of no new facility unless the board of supervisors of the county or the governing authorities of the municipality in which the new facility is to be located shall have had the opportunity with at least sixty (60) days' prior notice to disapprove the location of the proposed facility. If either the board of supervisors or the governing authorities shall disapprove the facility, it shall not be located in that county or municipality. Said notice shall be made by certified mail, return receipt requested, to the members of the board or governing authorities and to the clerk thereof;
(c) Except as otherwise provided or required by law, to open bids and approve the sale of any products or manufactured goods by the department according to applicable provisions of law regarding bidding and sale of state property, and according to rules and regulations established by the State Fiscal Management Board; * * *
(d) To adopt administrative rules and regulations including, but not limited to, offender transfer procedures, award of administrative earned time, personnel procedures, employment practices; and
(e) To authorize the transfer of terminally ill offenders to the Community Corrections Division of the Mississippi Department of Corrections.
SECTION 56. Section 47-5-28, Mississippi Code of 1972, is amended as follows:
47-5-28. In addition to the powers and duties enumerated in Section 47-5-20, the commissioner shall have the following powers and duties:
(a) To implement and administer laws and policy relating to corrections and coordinate the efforts of the department with those of the federal government and other state departments and agencies, county governments, municipal governments, and private agencies concerned with providing offender services;
(b) To establish standards, in cooperation with other state agencies having responsibility as provided by law, provide technical assistance, and exercise the requisite supervision as it relates to correctional programs over all state-supported adult correctional facilities and community-based programs;
(c) To promulgate and publish such rules, regulations and policies of the department as are needed for the efficient government and maintenance of all facilities and programs in accord insofar as possible with currently accepted standards of adult offender care and treatment;
(d) To provide the Parole Board with suitable and sufficient office space and support resources and staff necessary to conducting Parole Board business under the guidance of the Chairman of the Parole Board;
(e) To make an annual report to the Governor and the Legislature reflecting the activities of the department and make recommendations for improvement of the services to be performed by the department;
(f) To cooperate fully with periodic independent internal investigations of the department and to file the report with the Governor and the Legislature;
(g) To perform such other duties necessary to effectively and efficiently carry out the purposes of the department as may be directed by the Governor;
(h) To authorize the transfer of terminally ill offenders to the Community Corrections Division of the Mississippi Department of Corrections.
SECTION 57. The provisions of Section 54 shall be codified in Chapter 5, Title 47, Mississippi Code of 1972.
SECTION 58. Section 47-5-138.1, Mississippi Code of 1972, is amended as follows:
47-5-138.1. (1) In addition to any other administrative reduction of sentence, an offender in trusty status as defined by the classification board of the Department of Corrections may be awarded a trusty time allowance of thirty (30) days' reduction of sentence for each thirty (30) days of participation in an approved program while in trusty status, including satisfactory participation in education or instructional programs, satisfactory participation in work projects and satisfactory participation in any special incentive program.
(2) An offender in trusty status shall not be eligible for a reduction of sentence under this section if:
(a) The offender was sentenced to life imprisonment; however, an offender, other than one sentenced to life imprisonment for capital murder, who has reached the age of sixty-five (65) or older and who has served at least fifteen (15) years may petition the sentencing court for conditional release;
(b) The offender was convicted as an habitual offender under Sections 99-19-81 through 99-19-87;
(c) The offender was convicted of a sex crime;
(d) The offender has not served the mandatory time required for parole eligibility, as prescribed under Section 47-7-3, for a conviction of robbery or attempted robbery through the display of a deadly weapon, carjacking through the display of a deadly weapon or a drive-by shooting;
(e) The offender was convicted of violating Section 41-29-139 (a) and sentenced under Section 41-29-139 (b) or 41-29-139 (f); or
(f) The offender was convicted of trafficking in controlled substances under Section 41-29-139.
PART 11 - ENVIRONMENTAL QUALITY
SECTION 59. (1) Beginning on July 1, 2004, in all instances where no provision of law sets a fee, the Department of Environmental Quality shall charge a fee of One Hundred Dollars ($100.00) for any general permit that it issues to any permittee. For any other permit or any activity associated with the monitoring of the activities of a permittee, where no provision of law sets a permit or monitoring fee, the department shall charge all permittees a fee of Two Hundred Fifty Dollars ($250.00). Fees for permits shall be collected at the time of the issuance of the permits. Monitoring fees shall be collected after completion of the monitoring activity. All revenues collected from fees charged under the authority of this section shall be deposited into a special fund that is created in the State Treasury. Any interest earned on monies in the fund shall be credited to the fund, and any unexpended monies remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund.
(2) The department shall not charge any fees under the authority of this section to animal feeding operations or confined animal feeding operations.
SECTION 60. Section 51-3-31, Mississippi Code of 1972, is amended as follows:
51-3-31. Any person desiring to use water for a beneficial purpose shall apply to the board for a permit for such use on a form prescribed by the board for such purpose. The application shall be accompanied by a fee of Two Hundred Fifty Dollars ($250.00). The application shall provide such information as deemed appropriate by the board to its decision to issue such permit. The fees and applications required by this section also shall apply to renewals of permits and any modifications to permits. The board shall not charge any fees under this section to animal feeding operations or confined animal feeding operations.
All fees received by the board as * * * prescribed in this section shall be deposited into the special fund created in Section 59 of this act.
SECTION 61. Section 53-7-7, Mississippi Code of 1972, is amended as follows:
53-7-7. (1) Except as provided in this section, it is unlawful to commence an operation or operate a surface mine without a permit or coverage under a general permit as provided by this chapter.
(2) Except as expressly provided in this section, this chapter shall not apply to:
(a) Excavations made by the owner of land for the owner's own use and not for commercial purposes, where the materials removed do not exceed one thousand (1,000) cubic yards per year and where one (1) acre or less of land is affected;
(b) Excavations made by a public agency on a one-time basis for emergency use at an emergency site if:
(i) The excavation lies in the vicinity of the emergency site and affects less than one-fourth (1/4) acre of mined surface area;
(ii) The landowner has signed a statement giving approval for the removal of the materials; and
(iii) The public agency notifies the department as required by the commission within two (2) working days of the removal of the materials.
(c) Operations for any materials on any affected area conducted before April 15, 1978, but this chapter shall apply to any additional land which the operation extended to or encompassed after April 15, 1978;
(d) Operations for any materials that affected four (4) acres or less and were greater than one thousand three hundred twenty (1,320) feet from any other affected area if:
(i) The operation began before July 1, 2002; and
(ii) The operator notified the commission of the commencement, expansion or resumption of the operation before July 1, 2002; and
(e) Operations for any materials that affect four (4) acres or less, are greater than one thousand three hundred twenty (1,320) feet from any other affected area and commenced after July 1, 2002, if the operator notifies the department at least seven (7) calendar days before commencement or expansion of the operation as required in regulations adopted by the commission. The seven-day notice prior to mining requirement shall be waived and the operator may begin mining immediately after notifying the department if:
(i) The operator agrees, in the notification, to reclaim the mine site in accordance with the minimum standards adopted by the commission; or
(ii) The exempted operation is conducted for Mississippi Department of Transportation projects or state aid road construction projects funded in whole or in part by public funds.
(3) Exempt operations under paragraph (e) that are conducted for the MDOT projects or state aid road construction projects shall be reclaimed in accordance with the requirements of the Mississippi Standard Specifications for Road and Bridge Construction, Mississippi Department of Transportation or Division of State Aid Road Construction, as applicable. Any operator failing to reclaim as required under this subsection may be subject to the penalties provided in Section 53-7-59(2).
(4) If a landowner refuses to allow the operator to complete reclamation in accordance with minimum standards or interferes with or authorizes a third party to disturb or interfere with reclamation in accordance with minimum standards, the landowner shall assume the exempt notice and shall be responsible for any reclamation.
(5) All operations exempted under Sections 53-7-7(2)(d) and 53-7-7(2)(e) shall be subject to the prohibitions on mining in certain areas contained in Sections 53-7-49 and 53-7-51 and may be subject to the penalties in Section 53-7-59(2) for any violation of those sections.
(6) Any operator conducting operations exempted under Section 53-7-7(2)(b) or 53-7-7(2)(e) failing to notify the department in accordance with the regulations of the commission, may be subject to penalties provided in Section 53-7-59(2). Any operator exempted under Section 53-7-7(2)(e) who agrees in the notification to reclaim and fails to reclaim in accordance with that paragraph may be subject to penalties provided in Section 53-7-59(2).
(7) The department shall collect from every operator granted an exemption the amount of One Hundred Dollars ($100.00) from any operator whose mining operations are exempted under the authority of this section. The department shall charge an annual monitoring fee of One Hundred Dollars ($100.00) to any exempted and non-exempted operators to help defray the costs of monitoring surface mining activity. All fees collected by authority of this subsection shall be deposited into the special fund created in Section 59 of this act.
SECTION 62. Section 53-7-21, Mississippi Code of 1972, is amended as follows:
53-7-21. (1) Unless exempted under Section 53-7-7, no operator shall engage in surface mining without having first obtained coverage under a general permit or having obtained from the Permit Board a permit for each operation. The permit or coverage under a general permit shall authorize the operator to engage in surface mining upon the area of land described in the application for a period of either five (5) years or longer period of time as deemed appropriate by the Permit Board from the date of issuance or until reclamation of the affected area is completed and the reclamation bond is finally released, whichever comes first.
(2) Each operator holding a permit shall annually, before the anniversary date of the permit, file with the department a certificate of compliance in which the operator, under oath, shall declare that the operator is following the approved mining and reclamation plan and is abiding by this chapter and the rules and regulations adopted under this chapter.
(3) The department shall charge all permit holders an annual permit monitoring fee of One Hundred Twenty-Five Dollars ($125.00). All fees collected by authority of this subsection shall be deposited into the special fund created in Section 59 of this act.
SECTION 63. Section 53-7-25, Mississippi Code of 1972, is amended as follows:
53-7-25. (1) Each application for a surface mining permit and for coverage under a general permit shall be accompanied by an application fee in accordance with a published fee schedule adopted by the commission. The application fee shall not be less than One Hundred Dollars ($100.00) plus Ten Dollars ($10.00) per acre included in the application. The total application fee shall not exceed Five Hundred Dollars ($500.00). The commission, in considering regulations on the fee schedule, shall recognize the difference in the various materials, taking into consideration the commercial value of the material and the nature and size of operation necessary to extract it.
(2) All state agencies, political subdivisions of the state, and local governing bodies shall be exempt from all fees required by this chapter.
(3) Upon submission of the certificate of compliance required under Section 53-7-21, each operator shall pay a fee of Fifty Dollars ($50.00).
(4) In addition to the fees provided for in this section, the department shall charge a fee of One Hundred Dollars ($100.00) for any permit issued and for the renewal of permits. All funds collected by authority of this subsection shall be deposited into the special fund created in Section 59 of this act.
SECTION 64. Section 53-7-27, Mississippi Code of 1972, is amended as follows:
53-7-27. (1) Before commencing any operation for which a permit is required, each applicant for a permit shall submit to the Permit Board an application, a proposed initial reclamation plan and a performance bond in an amount proposed to be sufficient by the applicant to reclaim the permit area.
(2) The application shall be in the form prescribed by the commission and shall contain the following information:
(a) A legal description of the tract or tracts of land in the affected area and one or more maps or plats of adequate scale to clearly portray the location of the affected area. The description shall contain sufficient information so that the affected area may be located and distinguished from other lands and shall identify the access from the nearest public road;
(b) The approximate location and depth of the deposit in the permit area and the total number of acres in the permit area;
(c) The name, address and management officers of the permit applicant and any affiliated persons who shall be engaged in the operations;
(d) The name and address of any person holding legal and equitable interests of record, if reasonably ascertainable, in the surface estate of the permit area and in the surface estate of land located within five hundred (500) feet of the exterior limits of the permit area;
(e) The name and address of any person residing on the property of the permit area at the time of application;
(f) Current or previous surface mining permits held by the applicant, including any revocations, suspensions or bond forfeitures;
(g) The type and method of operation, the engineering techniques and the equipment that is proposed to be used, including mining schedules, the nature and expected amount of overburden to be removed, the depth of excavations, a description of the permit area, the anticipated hydrologic consequences of the mining operation, and the proposed use of explosives for blasting, including the nature of the explosive, the proposed location of the blasting and the expected effect of the blasting;
(h) A notarized statement showing the applicant's legal right to surface mine the affected area;
(i) The names and locations of all lakes, rivers, reservoirs, streams, creeks and other bodies of water in the vicinity of the contemplated operations which may be affected by the operations and the types of existing vegetative cover on the area affected thereby and on adjoining lands within five hundred (500) feet of the exterior limits of the affected area;
(j) A topographical survey map showing the surface drainage plan on and away from the permit area;
(k) The surface location and extent of all existing and proposed waste and spoil piles, cuts, pits, tailing dumps, ponds, borrow pits, evaporation and settling basins, roads, buildings, access ways, workings and installations sufficient to provide a reasonably clear and accurate portrayal of the existing surface conditions and the proposed mining operations;
(l) If the surface and mineral estates, or any part of those estates, in land covered by the application, have been severed and are owned by separate owners, the applicant shall provide a notarized statement subscribed to by each surface owner and lessee of those lands, unless the lease or other conveyance to the applicant specifically states the material to be mined by the operator granting consent for the applicant to initiate and conduct surface mining, exploration and reclamation activities on the land;
(m) Except for governmental agencies, a certificate of insurance certifying that the applicant has in force a public liability insurance policy issued by an insurance company authorized to conduct business in the State of Mississippi covering all operations of the applicant in this state and affording bodily injury protection and property damage protection in an amount not less than the following:
(i) One Hundred Thousand Dollars ($100,000.00) for all damages because of bodily injury sustained by one (1) person as the result of any one (1) occurrence, and Three Hundred Thousand Dollars ($300,000.00) for all damages because of bodily injury sustained by two (2) or more persons as the result of any one (1) occurrence; * * *
(ii) One Hundred Thousand Dollars ($100,000.00) for all claims arising out of damage to property as the result of any one (1) occurrence including completed operations; and
(iii) In any case where the department releases any permittee from the obligation of having the insurance or bond required by this paragraph (m), the department shall charge the permittee One Hundred Dollars ($100.00). The fees collected by authority of this subparagraph (iii) shall be deposited into the special fund created in Section 59 of this act.
The policy shall be maintained in full force and effect during the term of the permit, including the length of all reclamation operations;
(n) A copy of a proposed initial reclamation plan prepared under Section 53-7-31; and
(o) Any other information needed to clarify the required parts of the application.
SECTION 65. Section 53-7-69, Mississippi Code of 1972, is amended as follows:
53-7-69. (1) There is created in the State Treasury a fund to be designated as the "Surface Mining and Reclamation Fund," referred to hereinafter as the "fund." There is created in the fund an account designated as the "Land Reclamation Account" and an account designated as the "Surface Mining Program Operations Account."
(2) The fund shall be treated as a special trust fund. Interest earned on the principal therein shall be credited by the Treasurer to the fund.
(3) The fund may receive monies from any available public or private sources, including, but not limited to, collection of fees, interest, grants, taxes, public and private donations, judicial actions, penalties and forfeited performance bonds. Any monies received from penalties, forfeited performance bonds, judicial actions and the interest thereon, less enforcement and collection costs, shall be credited to the Land Reclamation Account. Except as otherwise provided by law, any monies received from the collection of fees, grants, taxes, public or private donations and the interest thereon shall be credited to the Surface Mining Program Operations Account.
(4) The commission shall expend or utilize monies in the fund by an annual appropriation by the Legislature as provided herein. Monies in the Land Reclamation Account may be used to defray any costs of reclamation of land affected by mining operations. Monies in the Surface Mining Program Operations Account may be used to defray the reasonable direct and indirect costs associated with the administration and enforcement of this chapter.
(5) Proceeds from the forfeiture of performance bonds or deposits and penalties recovered shall be available to be expended to reclaim, in accordance with this chapter, lands with respect to which the performance bonds or deposits were provided and penalties assessed. If the commission expends monies from the fund for which the cost of reclamation exceeded the proceeds from the forfeiture of performance bonds or deposits, the commission may seek to recover any monies expended from the fund from any responsible party.
PART 12 - WILDLIFE, FISHERIES AND PARKS
SECTION 66. Section 49-6-3, Mississippi Code of 1972, is amended as follows:
49-6-3. (1) There is * * * created in the State Treasury a special fund to be known as the "Wildlife, Fisheries and Parks Motor Vehicle Fund." * * * All funds derived from the sale of used motor vehicles, funds transferred from the "Game and Fish Protection Fund" and any other funds which may be needed for the purchase of motor vehicles, boats and outboard motors shall be deposited into this special fund. Other funds as needed may be transferred by the commission from the department's regular support appropriation. The commission may transfer funds from the motor vehicle fund to the game and fish protection fund as needed for the operation of the department. The motor vehicle fund is a special trust fund and the interest earned thereon shall be credited to the fund.
(2) The commission shall adopt regulations for the administration of the fund. The executive director shall administer the fund and expenditures may be made from the fund upon requisition by the executive director. The department shall spend monies in the fund by an annual appropriation approved by the Legislature.
PART 13 - MOTOR VEHICLES
SECTION 67. Section 27-19-44.4, Mississippi Code of 1972, is amended as follows:
27-19-44.4. (1) Notwithstanding any other provision of law to the contrary, beginning with any registration year commencing on or after January 1, 2004, an additional fee of One Dollar ($1.00) is imposed for any distinctive or special license tag or plate authorized under this chapter regardless of whether such a distinctive or special license tag or plate was authorized before or after July 1, 2003. The proceeds collected from the additional fee imposed under this subsection shall be deposited into the special fund created under Section 27-19-56.69(8).
(2) Notwithstanding any other provision of law to the contrary, beginning with any registration year beginning on or after July 1, 2004, an additional fee of Five Dollars ($5.00) is imposed for any distinctive or special license tag or plate authorized under this chapter, including personalized tags issued under Section 27-19-48, regardless of whether the license tag or plate was authorized before or after July 1, 2004. The proceeds collected from the additional fee imposed under this subsection shall be deposited into the State General Fund.
(3) The fees imposed under this section shall be in addition to any other fees imposed under this chapter for a distinctive, special, or personalized license tag or plate.
(4) The provisions of this section shall not apply to distinctive or special license tags or plates:
(a) Which are issued under Section 27-19-46, 27-19-51, 27-19-53, 27-19-54, 27-19-56.5, 27-19-56.12, 27-19-56.13, 27-19-56.33, 27-19-56.36, 27-19-56.38, 27-19-56.42, 27-19-56.48, 27-19-56.49, 27-19-56.50, 27-19-56.51, 27-19-56.62, 27-19-56.79, 27-19-56.85 or 27-19-169; or
(b) For which no additional fee is required to be paid.
SECTION 68. Section 63-1-21, Mississippi Code of 1972, is brought forward as follows:
63-1-21. (1) Every applicant for a new or original driver's or operator's license, except persons holding an out-of-state license, shall first obtain a temporary driving permit upon the payment of a fee of One Dollar ($1.00) to the Department of Public Safety and upon the successful completion of the examination provided for in Section 63-1-33 and the payment of the fee for such examination provided for in Section 63-1-43.
(2) A temporary driving permit entitles the holder, provided the permit is in his immediate possession, to drive a motor vehicle other than a motorcycle on the highways of the State of Mississippi only when accompanied by a licensed operator who is at least twenty-one (21) years of age and who is actually occupying the seat beside the driver. A temporary driving permit may be issued to any applicant who is at least fifteen (15) years of age. A temporary driving permit shall be valid for a period of one (1) year from the date of issue.
(3) An intermediate license allows unsupervised driving from 6:00 a.m. to 10:00 p.m. At all other times the intermediate licensee must be supervised by a parent, guardian or other person age twenty-one (21) years or older who holds a valid driver's license under this article and who is actually occupying the seat beside the driver.
(4) The fee for issuance of an intermediate license shall be Five Dollars ($5.00).
Except as otherwise provided by Section 63-1-6, every applicant for a restricted motorcycle operator's license or a motorcycle endorsement shall first obtain a temporary motorcycle driving permit upon the payment of a fee of One Dollar ($1.00) to the Department of Public Safety, and upon the successful completion of the examination provided for in Section 63-1-33, and payment of the fee for said examination provided for in Section 63-1-43. All applicants for such temporary permit shall (a) be at least fifteen (15) years of age; (b) operate a motorcycle only under the direct supervision of a person at least twenty-one (21) years of age who possesses either a valid driver's or operator's license with a motorcycle endorsement or a valid restricted motorcycle operator's license; (c) be prohibited from transporting a passenger on a motorcycle; (d) be prohibited from operating a motorcycle upon any controlled access highway; and (e) be prohibited from operating a motorcycle during the hours of 6:00 p.m. through 6:00 a.m. Temporary motorcycle driving permits shall be valid for the same period of time and may be renewed upon the same conditions as temporary driving permits issued for vehicles other than motorcycles.
SECTION 69. Section 63-1-37, Mississippi Code of 1972, is brought forward as follows:
63-1-37. In the event that a license or temporary driving permit issued under the provisions of this article is lost or destroyed, the licensee shall obtain from the commissioner a duplicate copy thereof and shall pay a fee in the amount of Three Dollars ($3.00) plus the applicable photograph fee for the first duplicate copy and a fee in the amount of Eight Dollars ($8.00) plus the applicable photograph fee for the second and each subsequent duplicate copy. The license or permit shall be marked "Duplicate."
All fees collected under this section, except photograph fees, shall be deposited into the State General Fund. Photograph fees collected under this section shall be deposited pursuant to the provisions of Section 63-1-43.
SECTION 70. Section 63-1-43, Mississippi Code of 1972, is brought forward as follows:
63-1-43. (1) The fee for receiving the application and issuing the regular driver's or operator's license and the fee for renewing the license shall be:
(a) Eighteen Dollars ($18.00) plus the applicable photograph fee for each applicant for a four-year license; (b) Three Dollars ($3.00) plus the applicable photograph fee for each applicant for a one-year license, except as provided in paragraph (c) of this subsection; and
(c) Eight Dollars ($8.00) plus the applicable photograph fee for a one-year license for each applicant who is not a United States citizen and who does not possess a social security number issued by the United States government.
All originals and renewals of regular operators' licenses shall be in compliance with Section 63-1-47.
(2) The fee for receiving the application and issuing a motorcycle endorsement shall be Five Dollars ($5.00). Motorcycle endorsements shall be valid for the same period of time as the applicant's operator's license.
(3) The fee for receiving the application and issuing a restricted motorcycle operator's license and the fee for renewing such license shall be:
(a) Eleven Dollars ($11.00) plus the applicable photograph fee for a four-year license; and
(b) Eight Dollars ($8.00) plus the applicable photograph fee for a one (1) year license.
All originals and renewals of restricted motorcycle licenses shall be valid for the same period of time that an original regular driver's license may be issued to such person in compliance with Section 63-1-47.
(4) From and after January 1, 1990, every person who makes application for an original license or a renewal license to operate a vehicle as a common carrier by motor vehicle, taxicab, passenger coach, dray, contract carrier or private commercial carrier as such terms are defined in Section 27-19-3, except for those vehicles for which a Class A, B or C license is required under Article 2 of this chapter, shall, in lieu of the regular driver's license above provided for, apply for and obtain a Class D commercial driver's license. Except as otherwise provided in subsection (5) of this section, the fee for the issuance of a Class D commercial driver's license shall be Twenty-three Dollars ($23.00) plus the applicable photograph fee for a period of four (4) years;however, except as required under Article 2 of this chapter, no driver of a pickup truck shall be required to have a commercial license regardless of the purpose for which the pickup truck is used.
Except as otherwise provided in subsection (5) of this section, all originals and renewals of commercial licenses issued under this section shall be valid for a period of four (4) years, in compliance with Section 63-1-47. Only persons who operate the above-mentioned vehicles in the course of the regular and customary business of the owner shall be required to obtain a Class D commercial operator's license, and persons operating such vehicles for private purposes or in emergencies shall not be required to obtain such license.
(5) The original and each renewal of a commercial driver's license issued under this section to a person who is not a United States citizen and who does not possess a social security number issued by the United States government shall be issued for a period of one (1) year for a fee of Eight Dollars ($8.00) plus the applicable photograph fee and shall expire one (1) year from the date of issuance. Such person may renew a commercial license issued under this section within thirty (30) days of expiration of the license.
(6) The Commissioner of Public Safety, by rule or regulation, shall establish a driver's license photograph fee which shall be the actual cost of the photograph rounded off to the next highest dollar. Monies collected for the photograph fee shall be deposited into a special photograph fee account which the Department of Public Safety shall use to pay the actual cost of producing the photographs. Any monies collected in excess of the actual costs of the photography shall be deposited to the General Fund of the State of Mississippi.
SECTION 71. Section 63-1-46, Mississippi Code of 1972, is brought forward as follows:
63-1-46. (1) A fee of Twenty-five Dollars ($25.00) shall be charged for the reinstatement of a license issued pursuant to this article to every person whose license has been validly suspended, revoked or cancelled. This fee shall be in addition to the fee provided for in Section 63-1-43, Mississippi Code of 1972.
(2) The funds received under the provisions of subsection (1) of this section shall be deposited into the State General Fund in accordance with Section 45-1-23, Mississippi Code of 1972.
(3) In addition to the fee provided for in subsection (1) of this section, an additional fee of Seventy-five Dollars ($75.00) shall be charged for the reinstatement of a license issued pursuant to this article to every person whose license has been suspended or revoked under the provisions of the Mississippi Implied Consent Law or as a result of a conviction of a violation of the Uniform Controlled Substances Law under the provisions of Section 63-1-71.
(4) The funds received under the provisions of subsection (3) of this section shall be placed in a special fund hereby created in the State Treasury. Monies in such special fund may be expended solely to contribute to the Disability and Relief Fund for members of the Mississippi Highway Safety Patrol such amounts as are necessary to make sworn agents of the Mississippi Bureau of Narcotics who were employed by such bureau prior to December 1, 1990, and who were subsequently employed as enforcement troopers by the Department of Public Safety, full members of the retirement system for the Mississippi Highway Safety Patrol with full credit for the time they were employed as sworn agents for the Mississippi Bureau of Narcotics. The Board of Trustees of the Public Employees' Retirement System shall certify to the State Treasurer the amounts necessary for the purposes described above. The State Treasurer shall monthly transfer from the special fund created pursuant to this subsection the amounts deposited in such special fund to the Disability and Relief Fund for members of the Mississippi Highway Safety Patrol until such time as the certified amount has been transferred. At such time as the certified amount has been transferred, the State Treasurer shall transfer any funds remaining in the special fund created pursuant to this subsection to the State General Fund and shall then dissolve such special fund. This subsection (4) shall stand repealed at such time when the State Treasurer transfers funds and dissolves the special fund account in accordance with the provisions of this subsection.
(5) The procedure for the reinstatement of a license issued pursuant to this article that has been suspended for being out of compliance with an order for support, as defined in Section 93-11-153, and the payment of any fees for the reinstatement of a license suspended for that purpose, shall be governed by Section 93-11-157 or 93-11-163, as the case may be.
SECTION 72. Section 63-1-81, Mississippi Code of 1972, is brought forward as follows:
63-1-81. (1) Each application for a commercial driver's license or commercial driver instruction permit shall include the following:
(a) The full name and the current mailing and residential address of the applicant;
(b) A physical description of the applicant, including sex, height, weight, eye and hair color;
(c) The applicant's date of birth;
(d) The applicant's social security number unless the application is for a nonresident commercial driver's license;
(e) The applicant's signature;
(f) The applicant's color photograph;
(g) All certifications required by applicable federal regulations;
(h) Any other information which the Commissioner of Public Safety, by rule or regulation, determines necessary and essential; and
(i) The consent of the applicant to release driving record information.
(2) The fee for accepting and processing an application for a commercial driver instruction permit shall be Ten Dollars ($10.00).
(3) The fee for accepting and processing an application for a Class A, B or C commercial driver's license shall be Twenty-five Dollars ($25.00).
(4) No person who has been a resident of this state for thirty (30) days may drive a commercial motor vehicle under the authority of a commercial driver's license issued by another jurisdiction. Any violation of this subsection shall be punishable as provided by Section 63-1-69, Mississippi Code of 1972.
(5) Any person who knowingly falsifies information or certifications required under subsection (1) of this section shall be subject to the penalties prescribed in Section 63-1-59, Mississippi Code of 1972, and shall be subject to suspension of his commercial driver instruction permit or commercial driver's license in accordance with Section 63-1-51, Mississippi Code of 1972.
(6) Each application or filing made under this section shall include the social security number(s) of the applicant in accordance with Section 93-11-64, Mississippi Code of 1972.
(7) (a) Any male who is at least eighteen (18) years of age but less than twenty-six (26) years of age and who applies for a commercial license or renewal of a commercial license under this article shall be registered in compliance with the requirements of Section 3 of the Military Selective Service Act, 50 USCS Appx 451 et seq., as amended.
(b) The department shall forward in an electronic format the necessary personal information of the applicant to the Selective Service System. The applicant's submission of the application shall serve as an indication that the applicant either has already registered with the Selective Service System or that he is authorizing the department to forward to the Selective Service System the necessary information for registration. The commissioner shall notify the applicant on, or as a part of, the application that his submission of the application will serve as his consent to registration with the Selective Service System, if so required. The commissioner also shall notify any male applicant under the age of eighteen (18) that he will be registered upon turning age eighteen (18) as required by federal law.
SECTION 73. Section 63-1-82, Mississippi Code of 1972, is brought forward as follows:
63-1-82. (1) Each commercial driver's license shall be marked "Commercial Driver's License" or "CDL," and shall, to the maximum extent practicable, be tamper proof. Each such license shall include thereon, but not be limited to, the following information:
(a) The name and residential address of the licensee;
(b) The licensee's color photograph;
(c) A physical description of the licensee, including his sex, height, weight, eye and hair color;
(d) The licensee's date of birth;
(e) Except for a nonresident commercial driver's license, the licensee's social security number; and any other identifying information which the Commissioner of Public Safety, by rule or regulation, determines necessary and essential for the purposes of complying with the provisions of this article;
(f) The licensee's signature;
(g) The class or type of commercial motor vehicle or vehicles which the licensee is authorized to drive together with any endorsements or restrictions;
(h) The name of this state; and
(i) The dates between which the license is valid.
(2) The holder of a valid commercial driver's license may drive all vehicles in the class for which that license is issued and all lesser classes of vehicles, including any vehicle for which an operator's license or commercial driver's license issued under Article 1 of this chapter authorizes a person to drive. However, vehicles which require an endorsement may not be driven unless the proper endorsement appears on the license.
(3) Commercial driver's licenses may be issued with the following classifications:
(a) Class A. Any combination of vehicles with a gross vehicle weight rating of twenty-six thousand one (26,001) pounds or more, provided the gross vehicle weight rating of the vehicle or vehicles being towed is in excess of ten thousand (10,000) pounds;
(b) Class B. Any single vehicle with a gross vehicle weight rating of twenty-six thousand one (26,001) pounds or more, and any such vehicle towing a vehicle not in excess of ten thousand (10,000) pounds;
(c) Class C. Any single vehicle with a gross vehicle weight rating of less than twenty-six thousand one (26,001) pounds or any such vehicle towing a vehicle with a gross vehicle weight rating not in excess of ten thousand (10,000) pounds comprising:
(i) Vehicles designed to transport sixteen (16) or more passengers, including the driver; and
(ii) Vehicles used in the transportation of hazardous materials which are required to be placarded under the Hazardous Materials Transportation Act, 49 USCS Appx., Section 1801 et seq.; and
(d) Class D. All other vehicles or combination of vehicles which are not included in Class A, Class B or Class C and for which a commercial license is required to be issued as provided by Section 63-1-43, Mississippi Code of 1972.
(4) Commercial driver's licenses may be issued with the following endorsements and restrictions:
(a) "H" authorizes the driver to drive a vehicle transporting hazardous materials;
(b) "K" restricts the driver to vehicles not equipped with air brakes;
(c) "T" authorizes driving double and triple trailers;
(d) "P" authorizes driving vehicles carrying passengers;
(e) "N" authorizes driving tank vehicles; and
(f) "X" represents a combination of hazardous materials and tank vehicle endorsements.
(g) "S" restricts the driver to school buses being operated for the purpose of transporting pupils to and from school or to school-related functions and/or to all other vehicles not requiring a commercial driver's license.
(5) Before issuing a commercial driver's license, the Commissioner of Public Safety shall obtain driving record information through the Commercial Driver License Information System.
(6) Within ten (10) days after issuing a commercial driver's license, the Commissioner of Public Safety shall notify the Commercial Driver License Information System of that fact, providing all information required to ensure identification of the person.
(7) The fee charged for the issuance of each original and each renewal of a Class A, B or C commercial driver's license shall be Thirty-eight Dollars ($38.00) plus the applicable photograph fee. In addition, a fee of Five Dollars ($5.00) shall be charged for each endorsement or restriction entered on a commercial driver's license under subsection (4) of this section. However, the fee charged for each original and renewal of a commercial driver's license with an "S" restriction shall be the same as the fee for a Class D commercial driver's license in addition to all application fees.
(8) If a commercial driver instruction permit or commercial driver's license is lost or destroyed, or if the holder of a commercial driver's license changes his name, mailing address or residence, an application for a duplicate permit or license shall be made as provided by Section 63-1-37, Mississippi Code of 1972.
(9) All commercial driver's licenses issued under the provisions of this article shall be issued for a period of not more than four (4) years and shall expire at midnight on the last day of the licensee's month of birth.
(10) Every person applying for renewal of a commercial driver's license shall complete the application form required by Section 63-1-81, Mississippi Code of 1972, providing updated information and required certifications and paying the appropriate fees. If the applicant wishes to retain a hazardous materials endorsement, the written test for a hazardous materials endorsement must be taken and passed.
(11) The Commissioner of Public Safety, by rule or regulation, shall establish a driver's license photograph fee which shall be the actual cost of the photograph rounded off to the next highest dollar. Monies collected for the photograph fee shall be deposited into a special photograph fee account which the Department of Public Safety shall use to pay the actual cost of producing the photographs. Any monies collected in excess of the actual costs of the photography shall be deposited to the General Fund of the State of Mississippi.
SECTION 74. Section 63-21-63, Mississippi Code of 1972, is amended as follows:
63-21-63. There shall be paid to the State Tax Commission for issuing and processing documents required by this chapter, fees according to the following schedule:
(1) Each application for certificate of title. $14.00
(2) Each application for replacement or corrected certificate of title 14.00
(3) Each suspension or revocation of certificate of title 14.00
(4) Each notice of security interest.......... 14.00
(5) Each release of security interest......... 14.00
(6) Each assignment by lienholder............. 14.00
(7) Each application for information as to the status of the title of a vehicle.................................................. 14.00
The designated agent may add the sum of One Dollar ($1.00) to each document processed for which a fee is charged to be retained as his commission for services rendered. All other fees collected shall be remitted to the State Tax Commission.
If more than one (1) transaction be involved in any application on a single vehicle and if supported by all required documents, the fee charged by the State Tax Commission and by the designated agent for processing and issuing shall be considered as only one (1) transaction.
PART 14 - UNIFORM COMMERCIAL CODE
SECTION 75. Section 75-9-525, Mississippi Code of 1972, is amended as follows:
[Until December 31, 2007, this section shall read as follows:]
75-9-525. (a) Except as otherwise provided in subsection (e), the fee for filing and indexing a record under this part, other than an initial financing statement of the kind described in subsection (b) is the amount specified in subsection (c), if applicable, plus:
(1) Ten Dollars ($10.00) if the record is communicated in writing and is in the standard form prescribed by the Secretary of State;
(2) Thirteen Dollars ($13.00) if the record is communicated in writing and is not in the standard form prescribed by the Secretary of State; and
(3) Eight Dollars ($8.00) if the record is communicated by another medium authorized by filing-office rule.
In addition to the fees levied in paragraphs (1), (2) and (3) of this subsection (a), a fee of Five Dollars ($5.00) shall be levied on all transactions described in paragraphs (1), (2) and (3) of this subsection (a). The additional fees collected under authority of this paragraph shall be deposited into the State General Fund.
(b) Except as otherwise provided in subsection (e), the fee for filing and indexing an initial financing statement of the following kind is the amount specified in subsection (c), if applicable, plus:
(1) Thirteen Dollars ($13.00) if the financing statement indicates that it is filed in connection with a public-finance transaction;
(2) Ten Dollars ($10.00) if the financing statement indicates that it is filed in connection with a manufactured-home transaction.
In addition to the fees levied in paragraphs (1) and (2) of this subsection (b), a fee of Five Dollars ($5.00) shall be levied on all transactions described in paragraphs (1) and (2) of this subsection (b). The additional fees collected under authority of this paragraph shall be deposited into the State General Fund.
(c) Except as otherwise provided in subsection (e), if a record is communicated in writing, the fee for each additional debtor name more than one (1) required to be indexed is Four Dollars ($4.00).
(d) The fee for responding to a request for information from the filing office, including for issuing a certificate showing whether there is on file any financing statement naming a particular debtor, is:
(1) Five Dollars ($5.00) if the request is communicated in writing on the standard form prescribed by the Secretary of State;
(2) Ten Dollars ($10.00) if the request is communicated in writing and is not in the standard form prescribed by the Secretary of State;
(3) Three Dollars ($3.00) if the request is communicated by another medium authorized by filing-office rule; and
(4) An additional fee of Two Dollars ($2.00) shall be paid by the requesting party for each financing statement listed on the filing officer's certificate, the aggregate of which shall be billed to the requesting party at the time the filing officer's certificate is issued.
(e) This section does not require a fee to the chancery clerk with respect to a record of a mortgage which is effective as a financing statement filed as a fixture filing or as a financing statement covering as-extracted collateral or timber to be cut under Section 75-9-502(c). However, the recording and satisfaction fees to the chancery clerk that otherwise would be applicable under Section 25-7-9 to the record of the mortgage apply.
[From and after December 31, 2007, this section shall read as follows:]
75-9-525. (a) Except as otherwise provided in subsection (e), the fee for filing and indexing a record under this part, other than an initial financing statement of the kind described in subsection (b) is the amount specified in subsection (c), if applicable, plus:
(1) Five Dollars ($5.00) if the record is communicated in writing and is in the standard form prescribed by the Secretary of State;
(2) Eight Dollars ($8.00) if the record is communicated in writing and is not in the standard form prescribed by the Secretary of State; and
(3) Three Dollars ($3.00) if the record is communicated by another medium authorized by filing-office rule.
In addition to the fees levied in paragraphs (1), (2) and (3) of this subsection (a), a fee of Five Dollars ($5.00) shall be levied on all transactions described in paragraphs (1), (2) and (3) of this subsection (a). The additional fees collected under authority of this paragraph shall be deposited into the State General Fund.
(b) Except as otherwise provided in subsection (e), the fee for filing and indexing an initial financing statement of the following kind is the amount specified in subsection (c), if applicable, plus:
(1) Eight Dollars ($8.00) if the financing statement indicates that it is filed in connection with a public-finance transaction;
(2) Five Dollars ($5.00) if the financing statement indicates that it is filed in connection with a manufactured-home transaction.
In addition to the fees levied in paragraphs (1) and (2) of this subsection (b), a fee of Five Dollars ($5.00) shall be levied on all transactions described in paragraphs (1) and (2) of this subsection (b). The additional fees collected under authority of this paragraph shall be deposited into the State General Fund.
(c) Except as otherwise provided in subsection (e), if a record is communicated in writing, the fee for each additional debtor name more than one (1) required to be indexed is Four Dollars ($4.00).
(d) The fee for responding to a request for information from the filing office, including for issuing a certificate showing whether there is on file any financing statement naming a particular debtor, is:
(1) Five Dollars ($5.00) if the request is communicated in writing on the standard form prescribed by the Secretary of State;
(2) Ten Dollars ($10.00) if the request is communicated in writing and is not in the standard form prescribed by the Secretary of State;
(3) Three Dollars ($3.00) if the request is communicated by another medium authorized by filing-office rule; and
(4) An additional fee of Two Dollars ($2.00) shall be paid by the requesting party for each financing statement listed on the filing officer's certificate, the aggregate of which shall be billed to the requesting party at the time the filing officer's certificate is issued.
(e) This section does not require a fee to the chancery clerk with respect to a record of a mortgage which is effective as a financing statement filed as a fixture filing or as a financing statement covering as-extracted collateral or timber to be cut under Section 75-9-502(c). However, the recording and satisfaction fees to the chancery clerk that otherwise would be applicable under Section 25-7-9 to the record of the mortgage apply.
SECTION 76. This act shall take effect and be in force from and after July 1, 2004, except for Sections 18, 23, 48 and 58, which shall take effect and be in force from and after the passage of this act.