House Concurrent Resolution 103

A CONCURRENT RESOLUTION SUSPENDING THE DEADLINES FOR THE PURPOSE OF REQUESTING THE DRAFTING, AND THE INTRODUCTION, CONSIDERATION AND PASSAGE, OF A BILL ENTITLED "AN ACT TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON CIGARETTES, TO PROVIDE THAT THERE SHALL BE A DISCOUNT OF 1% ON THE ADDITIONAL FACE VALUE OF STAMPS PURCHASED TO COMPLY WITH SUCH INCREASE; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO REQUIRE A PORTION OF THE MONTHLY TOBACCO TAX REVENUE TO BE DEPOSITED IN THE EDUCATION ENHANCEMENT FUND AND THE SCHOOL AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-69-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO CREATE A NEW SECTION 27-65-26, MISSISSIPPI CODE OF 1972, TO IMPOSE A SEPARATE SALES TAX LEVY ON RETAIL SALES OF FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS BUT WHICH WOULD BE EXEMPT FROM SALES TAX IF SUCH FOOD WERE PURCHASED WITH FOOD STAMPS AND TO REDUCE THE SALES TAX RATE ON SALES OF SUCH FOOD; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO INCREASE THE PERCENTAGE OF SALES TAX COLLECTED ON RETAIL SALES OF SUCH FOOD WITHIN MUNICIPALITIES THAT IS DISTRIBUTED TO MUNICIPALITIES; TO PROVIDE FOR A STATEWIDE ELECTION AT THE NOVEMBER 2007 GENERAL ELECTION ON THE PROPOSITION OF INCREASING THE EXCISE TAX ON CIGARETTES AND REDUCING THE SALES TAX ON CERTAIN FOOD ITEMS; TO PROVIDE THAT IF A MAJORITY OF THE ELECTORS VOTING IN THE ELECTION VOTE IN FAVOR OF THE PROPOSITION, THEN THIS ACT SHALL TAKE EFFECT AND BE IN FORCE FROM AND AFTER JANUARY 1, 2008; AND FOR RELATED PURPOSES."

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 SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON CIGARETTES, TO PROVIDE THAT THERE SHALL BE A DISCOUNT OF 1% ON THE ADDITIONAL FACE VALUE OF STAMPS PURCHASED TO COMPLY WITH SUCH INCREASE; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO REQUIRE A PORTION OF THE MONTHLY TOBACCO TAX REVENUE TO BE DEPOSITED IN THE EDUCATION ENHANCEMENT FUND AND THE SCHOOL AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 27-69-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO CREATE A NEW SECTION 27-65-26, MISSISSIPPI CODE OF 1972, TO IMPOSE A SEPARATE SALES TAX LEVY ON RETAIL SALES OF FOOD FOR HUMAN CONSUMPTION NOT PURCHASED WITH FOOD STAMPS BUT WHICH WOULD BE EXEMPT FROM SALES TAX IF SUCH FOOD WERE PURCHASED WITH FOOD STAMPS AND TO REDUCE THE SALES TAX RATE ON SALES OF SUCH FOOD; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO INCREASE THE PERCENTAGE OF SALES TAX COLLECTED ON RETAIL SALES OF SUCH FOOD WITHIN MUNICIPALITIES THAT IS DISTRIBUTED TO MUNICIPALITIES; TO PROVIDE FOR A STATEWIDE ELECTION AT THE NOVEMBER 2007 GENERAL ELECTION ON THE PROPOSITION OF INCREASING THE EXCISE TAX ON CIGARETTES AND REDUCING THE SALES TAX ON CERTAIN FOOD ITEMS; TO PROVIDE THAT IF A MAJORITY OF THE ELECTORS VOTING IN THE ELECTION VOTE IN FAVOR OF THE PROPOSITION, THEN THIS ACT SHALL TAKE EFFECT AND BE IN FORCE FROM AND AFTER JANUARY 1, 2008; AND FOR RELATED PURPOSES."