House Concurrent Resolution 102

A CONCURRENT RESOLUTION SUSPENDING THE DEADLINES FOR THE PURPOSE OF REQUESTING THE DRAFTING, AND THE INTRODUCTION, CONSIDERATION AND PASSAGE, OF A BILL TO INCREASE THE EXCISE TAX ON CIGARETTES AND OTHER TOBACCO PRODUCTS, TO PROVIDE FOR NEW AND INCREASED FEES TO BE CHARGED BY STATE AGENCIES FOR SERVICES PROVIDED, AND TO IMPOSE AN EXCISE TAX UPON UNAUTHORIZED DRUGS.

WHEREAS, the Mississippi Legislature is facing a budget crisis of unprecedented magnitude for fiscal year 2006, which will greatly jeopardize the services provided in the areas of public education, Medicaid, mental health and public safety if no action is taken; and

WHEREAS, the Legislature recognizes that this financial crisis will require significant cuts in the maintenance of present levels of funding for state government, and it desires to undertake measures to mitigate the severity of those cuts, which will necessitate raising revenues from various sources; and

WHEREAS, the purpose of this resolution is to provide for a bill that would raise revenue by increasing tobacco taxes, increasing certain fees charged for governmental services, and imposing a tax on illegal drugs, with the goal of providing additional funding in the specific areas of public education, Medicaid, mental health and public safety, including additional support for the Mississippi Crime Laboratory; and

WHEREAS, the increased revenues from this bill would free up other funds in the State General Fund that could be used to mitigate the severity of cuts in many other areas of our budget; and

WHEREAS, on March 22, 2005, philanthropist Jim Barksdale offered this state a $50,000,000.00 endowment, to be placed in escrow to provide a financial incentive directly to our young citizens to encourage them to graduate from high school and attend college, on the condition that the Legislature fully fund the Mississippi Adequate Education Program and the teacher pay raise, and we believe that it is in the best interest of our constituents to accept this generous offer, which will require that additional revenues be raised for public education in fiscal year 2006;

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF MISSISSIPPI, THE SENATE CONCURRING THEREIN, That the Joint Rules of the House and the Senate, including all the deadlines and other provisions imposed by Joint Rule No. 40, are suspended for the purpose of requesting the drafting, and the introduction, consideration and passage, of a bill entitled "AN ACT TO AMEND SECTIONS 27-69-3, 27-69-5, 27-69-7, 27-69-11, 27-69-13, 27-69-31 AND 27-69-41, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON CIGARETTES AND OTHER TOBACCO PRODUCTS; TO ELIMINATE THE DISCOUNT OR COMPENSATION PROVIDED TO DEALERS FOR COMPENSATION FOR THEIR SERVICES IN AFFIXING TOBACCO TAX STAMPS REQUIRED UNDER THE STATE TOBACCO TAX LAW; TO DEFINE THE TERMS "TOBACCO SETTLEMENT," "NONPARTICIPATING MANUFACTURER" 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 SUCH 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 SUCH 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 AMEND SECTION 1-69-75, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; TO PROHIBIT ANY STATE AGENCY FROM PURCHASING EQUIPMENT, HIRING NEW EMPLOYEES, OR PROMOTING, RECLASSIFYING, REALLOCATING OR REALIGNING PAY GRADES WITH REGARD TO ANY OF ITS EMPLOYEES OR JOB POSITIONS DURING THE CURRENT FISCAL YEAR; TO ESTABLISH AN APPEAL PROCEDURE TO THE STATE FISCAL OFFICER FOR AGENCIES SEEKING TO TAKE ANY ACTION THAT OTHERWISE WOULD BE PROHIBITED BY THIS ACT; TO SET FORTH THE DEMONSTRATION OF THE EMERGENCY THAT MUST BE MADE BY THE AGENCY IN ITS APPEAL; TO PROVIDE THAT THE JOINT LEGISLATIVE BUDGET COMMITTEE SHALL BE NOTIFIED OF SUCH AN APPEAL AND THAT COMMITTEE MEMBERS MAY ATTEND THE HEARING ON SUCH AN APPEAL; TO ALLOW THE STATE FISCAL OFFICER, IN HIS DISCRETION, TO AUTHORIZE THE ACTION SOUGHT IN THE APPEAL; TO AMEND SECTION 25-9-116, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; TO PROVIDE THAT DURING FISCAL YEAR 2006, STATE AGENCIES ARE NOT AUTHORIZED TO EXPEND FUNDS TO DO CERTAIN THINGS UNLESS SPECIFICALLY AUTHORIZED IN THE AGENCY'S APPROPRIATION BILL; 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 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; 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 BRING FORWARD SECTION 27-19-89, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR FINES FOR OVERWEIGHT VEHICLES UPON THE PUBLIC HIGHWAYS; TO BRING FORWARD SECTION 27-65-27, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ISSUANCE OF PERMITS TO ENGAGE IN BUSINESS; 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 SECTION 27-71-11, MISSISSIPPI CODE OF 1972, TO INCREASE THE MARKUP ON THE COST OF ALCOHOLIC BEVERAGES; TO AMEND SECTION 27-71-303, MISSISSIPPI CODE OF 1972, TO INCREASE THE ANNUAL PRIVILEGE TAX ON RETAIL AND WHOLESALE SELLERS OF BEER AND LIGHT WINES; TO AMEND SECTION 39-5-5, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF ARCHIVES AND HISTORY TO CHARGE FEES TO PERSONS WHO USE THE FACILITIES OF THE DEPARTMENT TO CONDUCT RESEARCH AND CHARGE FEES FOR THE DEPARTMENT TO PERFORM RESEARCH ON BEHALF OF PERSONS OR ENTITIES; TO AMEND SECTION 41-3-18, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE BOARD OF HEALTH SHALL CHARGE AN ADDITIONAL FEE FOR FOOD ESTABLISHMENT PERMITS AND PRIVATE WATER SUPPLY APPROVALS; TO AMEND SECTION 41-4-7, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE BOARD OF MENTAL HEALTH TO CHARGE COUNTIES FOR SERVICES PROVIDED TO PATIENTS IN MENTAL HEALTH CRISIS INTERVENTION CENTERS; TO BRING FORWARD SECTION 41-7-71, 41-71-73 AND 41-71-79, WHICH PROVIDE FOR CHARGING THE COSTS OF PROVIDING CARE AND TREATMENT TO PERSONS AT STATE MENTAL INSTITUTIONS; TO AMEND SECTION 45-1-29, MISSISSIPPI CODE OF 1972, TO REQUIRE THE DEPARTMENT OF PUBLIC SAFETY TO SET AND COLLECT FEES FOR SERVICES RENDERED BY THE MISSISSIPPI CRIME LABORATORY IN AMOUNTS THAT WILL RECOVER A PORTION OF THE COSTS TO THE CRIME LABORATORY; TO BRING FORWARD SECTION 49-17-30, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ISSUANCE OF AN AIR OPERATING PERMIT UNDER THE FEDERAL CLEAN AIR ACT BY THE DEPARTMENT OF ENVIRONMENTAL QUALITY; TO AMEND SECTION 49-17-421, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DEPARTMENT OF ENVIRONMENTAL QUALITY SHALL CHARGE AN ADDITIONAL FEE FOR UNDERGROUND STORAGE TANKS; 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; TO BRING FORWARD SECTION 55-3-33, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR CERTAIN POWERS AND DUTIES OF THE DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS REGARDING PARKS OPERATED BY THE DEPARTMENT; TO AMEND SECTION 45-35-7, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEE FOR IDENTIFICATION CARDS ISSUED BY THE DEPARTMENT OF PUBLIC SAFETY; TO AMEND SECTION 45-35-9, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEE FOR THE ISSUANCE OF DUPLICATE IDENTIFICATION CARDS BY THE DEPARTMENT; TO AMEND SECTION 63-1-43, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEES FOR REGULAR DRIVER'S LICENSES AND CLASS D COMMERCIAL DRIVER'S LICENSES; TO AMEND SECTIONS 63-1-21, 63-1-37, 63-1-46 AND 63-1-82, MISSISSIPPI CODE OF 1972, TO INCREASE THE FEES FOR THE ISSUANCE OF TEMPORARY DRIVING PERMITS, DUPLICATE COPIES OF DRIVERS' LICENSES OR TEMPORARY DRIVING PERMITS, REINSTATEMENT OF SUSPENDED DRIVERS' LICENSES, AND CLASS A, CLASS B AND CLASS C COMMERCIAL DRIVERS' LICENSES; TO BRING FORWARD SECTION 63-1-81, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR APPLICATION FEES FOR COMMERCIAL DRIVER'S LICENSES; TO BRING FORWARD SECTION 63-15-4, MISSISSIPPI CODE OF 1972, WHICH REQUIRES MOTOR VEHICLE OWNERS OR OPERATORS TO HAVE INSURANCE CARDS IN THEIR MOTOR VEHICLES; 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; TO CODIFY NEW SECTION 7-3-30, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL PROVIDE FOR THE ANNUAL PUBLICATION OF A JUDICIARY DIRECTORY AND COURT CALENDAR, WHICH SHALL BE MADE AVAILABLE FOR SALE FOR NOT LESS THAN A SPECIFIED PRICE PER COPY; TO AMEND SECTION 25-7-81, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE AN ADDITIONAL FEE FOR THE COMMISSIONING OF NOTARIES PUBLIC; TO AMEND SECTION 75-4-1.22, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE ADDITIONAL FEES FOR FILING CERTAIN DOCUMENTS; TO AMEND SECTION 75-9-525, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE ADDITIONAL FILING FEES FOR SECURED TRANSACTIONS UNDER THE UNIFORM COMMERCIAL CODE; TO AMEND SECTION 75-63-65, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE FEES FOR CERTAIN ACTIONS RELATING TO SALES OF PRE-NEED CONTRACTS; TO AMEND SECTION 75-71-409, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE FEES FOR CERTAIN ACTIONS RELATING TO SECURITIES; TO AMEND SECTION 79-11-109, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE ADDITIONAL FEES FOR FILING CERTAIN DOCUMENTS; TO AMEND SECTION 79-11-504, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE ADDITIONAL FEES FOR CERTAIN ACTIONS RELATING TO CHARITABLE SOLICITATIONS; TO AMEND SECTION 79-29-1203, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE SECRETARY OF STATE SHALL CHARGE ADDITIONAL FEES FOR CERTAIN ACTIONS RELATING TO LIMITED LIABILITY COMPANIES; TO BRING FORWARD SECTION 75-76-131, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE ISSUANCE OF WORK PERMITS BY THE MISSISSIPPI GAMING COMMISSION BEFORE A PERSON MAY BE EMPLOYED AS A GAMING EMPLOYEE; TO PROVIDE THAT FOR FISCAL YEAR 2006, THE LEGISLATURE SHALL APPROPRIATE THE REVENUES GENERATED FROM THE INCREASE IN CERTAIN FEES PROVIDED FOR IN THIS ACT TO FUND THE DEPARTMENT OF PUBLIC SAFETY; TO IMPOSE AND LEVY AN EXCISE TAX UPON THE POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PRESCRIBE THE RATE OF TAX THAT SHALL BE IMPOSED UPON UNAUTHORIZED SUBSTANCES; TO PROVIDE THAT THE TAX SHALL NOT APPLY TO ANY MATERIAL, COMPOUND, MIXTURE OR PREPARATION THAT CONTAINS ANY QUANTITY OF A CONTROLLED SUBSTANCE THAT IS LISTED AS EXEMPT UNDER THE UNIFORM CONTROLLED SUBSTANCES LAW OR TO ANY GOVERNMENTAL ENTITY POSSESSING A CONTROLLED SUBSTANCE FOR THE PURPOSE OF RESEARCH; TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ISSUE STAMPS TO AFFIX TO UNAUTHORIZED SUBSTANCES TO INDICATE PAYMENT OF THE TAX IMPOSED UNDER THIS ACT; TO REQUIRE LAW ENFORCEMENT AGENCIES TO REPORT TO THE STATE TAX COMMISSION THE SEIZURE OF AN UNAUTHORIZED SUBSTANCE OR THE MAKING OF AN ARREST OF A PERSON IN POSSESSION OF AN UNAUTHORIZED SUBSTANCE UPON WHICH A STAMP HAS NOT BEEN AFFIXED AS REQUIRED BY THIS ACT; TO PRESCRIBE THE MANNER AND PROCEDURE BY WHICH THE TAXES IMPOSED UNDER THIS ACT SHALL BE COLLECTED AND PAID; TO PROVIDE FOR THE IMPOSITION OF PENALTIES AND INTEREST UPON PERSONS WHO FAIL TIMELY TO PAY THE TAXES IMPOSED UNDER THIS ACT; TO PROHIBIT DISCLOSURE OF THE IDENTITY OF PERSONS WHO PAY SUCH TAXES AND PURCHASE THE STAMPS AND TO PROHIBIT USE OF SUCH INFORMATION TO CRIMINALLY PROSECUTE SUCH PERSONS FOR THE UNLAWFUL POSSESSION OF UNAUTHORIZED SUBSTANCES; TO PROVIDE FOR THE DEPOSIT OF PROCEEDS FROM THE TAXES LEVIED UPON UNAUTHORIZED SUBSTANCES UNDER THIS ACT INTO THE STATE GENERAL FUND; TO AUTHORIZE THE STATE TAX COMMISSION TO PROMULGATE AND ADOPT RULES AND REGULATIONS TO IMPLEMENT, ADMINISTER AND ENFORCE THE PROVISIONS OF THIS ACT REGARDING THE TAX LEVIED UPON UNAUTHORIZED SUBSTANCES; TO BRING FORWARD SECTIONS 27-3-29, 27-3-31, 27-3-69, 27-3-80, 27-3-81, 41-29-105, 41-29-122, 41-29-139 AND 41-29-153, MISSISSIPPI CODE OF 1972, RELATING TO CERTAIN POWERS AND DUTIES OF THE STATE TAX COMMISSION AND CERTAIN PROVISIONS OF THE STATE UNIFORM CONTROLLED SUBSTANCES LAW; AND FOR RELATED PURPOSES."