MISSISSIPPI LEGISLATURE
2005 Regular Session
To: Rules; Ways and Means
By: Representative Clark
AN ACT TO CREATE A TASK FORCE TO STUDY THE TAX SYSTEM OF THIS STATE AND TO MAKE RECOMMENDATIONS THEREON TO THE LEGISLATURE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) There is created a task force to study the tax system of Mississippi. The task force shall make a report of its findings and recommendations to the Legislature during the 2005 Regular Legislative Session and each regular legislative session thereafter, including any recommended legislation.
(2) The task force shall be composed of the following twenty-five (25) members:
(a) Ten (10) members appointed by the Speaker of the Mississippi House of Representatives as follows:
(i) The Speaker Pro Tempore of the House;
(ii) The Chairman of the House Ways and Means Committee;
(iii) The Chairman of the House Appropriations Committee;
(iv) Two (2) certified public accountants from a list of twenty (20) certified public accountants submitted by the State Board of Public Accountancy;
(v) A representative of the Mississippi Supervisors Association;
(vi) A representative of the Mississippi Municipal League;
(vii) A representative of one (1) of the state institutions of higher learning; and
(viii) Two (2) representatives of the general public;
(b) Ten (10) members appointed by the Lieutenant Governor of the State of Mississippi as follows:
(i) The President Pro Tempore of the Senate;
(ii) The Chairman of the Senate Finance Committee;
(iii) The Chairman of the Senate Appropriations Committee;
(iv) Two (2) certified public accountants from a list of twenty (20) certified public accountants submitted by the State Board of Public Accountancy;
(v) A representative of the Mississippi Manufacturers Association;
(vi) A representative of the Taxation Section of The Mississippi Bar;
(vii) A representative of one (1) of the state institutions of higher learning; and
(viii) Two (2) representatives of the general public; and
(c) Five (5) members appointed by the Governor of the State of Mississippi as follows:
(i) The Chairman of the Mississippi State Tax Commission;
(ii) The Executive Director of the Mississippi Development Authority;
(iii) A representative of one (1) of the state institutions of higher learning; and
(iv) Two (2) representatives of the general public.
(3) Appointments shall be made within fifteen (15) days after the effective date of this act, and, within twenty-one (21) days thereafter the task force shall submit its initial report of findings and recommendations to the Legislature. A majority of the members of the task force shall constitute a quorum. In the selection of its officers and the adoption of rules, resolutions and reports, an affirmative vote of a majority of the task force shall be required.
(4) The task force shall study and make recommendations regarding the imposition of state taxes and the granting of tax exemptions in all areas of taxation including, but not limited to, sales taxes, income taxes, privilege taxes, fuel taxes, diversions of taxes and the relationship between state and local taxes.
(5) Members of the task force who are not legislators, state officials or state employees shall be compensated at the per diem rate authorized by Section 25-3-69 and shall be reimbursed in accordance with Section 25-3-41 for mileage and actual expenses incurred in the performance of their duties. Legislative members of the task force shall be paid from the contingent expense funds of their respective houses in the same manner as provided for committee meetings when the Legislature is not in session. However, no per diem or expense for attending meetings of the task force will be paid to legislative members of the task force while the Legislature is in session. No task force member may incur per diem, travel or other expenses unless previously authorized by vote, at a meeting of the task force, which action shall be recorded in the official minutes of the meeting. Nonlegislative members shall be paid from any funds made available to the task force for that purpose.
(6) The task force shall use clerical and legal staff already employed by the Legislature and any other staff assistance made available to it. To effectuate the purposes of this section, any department, division, board, bureau, commission or agency of the state or of any political subdivision thereof shall, at the request of the chairman of the task force, provide to the task force such facilities, assistance and data as will enable the task force properly to carry out its task.
SECTION 2. This act shall take effect and be in force from and after its passage.