Senate Bill 2954

AN ACT 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; AND FOR RELATED PURPOSES.

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

SECTION 1. 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. Except for the period beginning on July 1, 2004, and through June 30, 2005, 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. Except for the period beginning on July 1, 2004, and through June 30, 2005, 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 2. 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 in 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.

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(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 3. 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 4. 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 5. 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.

SECTION 6. This act shall take effect and be in force from and after July 1, 2005.