MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Highways and Transportation; Finance
By: Senator(s) Simmons (13th)
AN ACT TO CREATE THE MISSISSIPPI TRANSPORTATION INFRASTRUCTURE ENHANCEMENT ACT; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE DESIGNATED AS THE "HIGHWAY AND BRIDGE TRUST FUND OF 2014"; TO PROVIDE THAT 75% OF THE MONEY IN THE FUND SHALL BE ALLOCATED TO SUBACCOUNT CREATED WITHIN THE FUND THAT SHALL BE KNOWN AS THE DEPARTMENT OF TRANSPORTATION SUBACCOUNT AND TO PROVIDE THAT MONEY IN THIS SUBACCOUNT SHALL BE UTILIZED BY THE MISSISSIPPI DEPARTMENT OF TRANSPORTATION BASED ON THEIR PLANS TO CONSTRUCT AND MAINTAIN HIGHWAYS AND BRIDGES ON THE STATE HIGHWAY SYSTEM; TO PROVIDE THAT 25% OF THE MONEY IN THE FUND SHALL BE ALLOCATED TO SUBACCOUNT CREATED WITHIN THE FUND THAT SHALL BE KNOWN AS THE STATE AID ROAD SUBACCOUNT AND TO PROVIDE THAT MONEY IN THIS SUBACCOUNT SHALL BE DEPOSITED INTO THE STATE AID ROAD FUND; TO AUTHORIZE THE ISSUANCE OF STATE GENERAL OBLIGATION BONDS IN THE AMOUNT OF $100,000,000.00, AND TO PROVIDE THAT THE PROCEED OF SUCH BONDS SHALL BE DEPOSITED IN THE HIGHWAY AND BRIDGE TRUST FUND OF 2014; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE DESIGNATED AS THE "LOCAL MATCH HIGHWAY AND BRIDGE FUND" WHICH SHALL CONSIST OF THE REVENUE FROM THE AD VALOREM TAX REQUIRED TO BE LEVIED BY EACH COUNTY UNDER THIS ACT; TO PROVIDE THAT MONEY IN SUCH FUND SHALL BE UTILIZED BY THE OFFICE OF STATE AID ROAD CONSTRUCTION TO PROVIDE GRANTS TO COUNTIES; TO PROVIDE THAT COUNTIES SHALL UTILIZE THE GRANTS THEY RECEIVE TO CONSTRUCT AND MAINTAIN COUNTY ROADS AND BRIDGES; TO REQUIRE COUNTIES LEVY AN AD VALOREM TAX IN THE AMOUNT OF TWO MILLS ON ALL TAXABLE PROPERTY IN THE COUNTY AND THE REVENUE FROM THIS TAX SHALL BE DEPOSITED IN THE LOCAL MATCH HIGHWAY AND BRIDGE FUND; TO AMEND SECTIONS 27-39-320 AND 27-39-321, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT LIMITATION CONTAINED IN SUCH SECTIONS SHALL NOT APPLY TO SUCH AD VALOREM TAX; TO AMEND SECTIONS 27-25-505 AND 27-25-705, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FROM AND AFTER JULY 1, 2018, ALL SEVERANCE TAX COLLECTIONS MADE AS A RESULT OF OIL AND GAS PRODUCED FROM A HORIZONTALLY DRILLED WELL OR FROM ANY HORIZONTALLY DRILLED RECOMPLETION WELL SHALL BE DEPOSITED BY THE STATE TREASURER INTO THE HIGHWAY AND BRIDGE TRUST FUND OF 2014; TO AMEND SECTION 27-67-4, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A CERTAIN AMOUNT OF THE USE TAX COLLECTED AS A RESULT OF CATALOGUE AND INTERNET SALES SHALL BE DEPOSITED IN THE HIGHWAY AND BRIDGE TRUST FUND OF 2014; TO AMEND SECTION 27-55-11, 27-55-519, AND 27-55-521, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON GASOLINE AND SPECIAL FUEL FROM AND AFTER JULY 1, 2016; TO PROVIDE THAT SUCH TAXES SHALL BE INDEXED TO KEEP THE BUYING POWER OF THE TAX STABLE; TO PROVIDE THAT SUCH TAXES SHALL BE LOWERED UPON THE HAPPENING OF CERTAIN EVENTS; TO AMEND SECTION 65-39-35, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-19-11, MISSISSIPPI CODE OF 1972, TO INCREASE THE ANNUAL HIGHWAY PRIVILEGE TAX ON CARRIERS OF PROPERTY AND BUSES; TO AMEND SECTION 65-3-97, MISSISSIPPI CODE OF 1972, TO CREATE AN ECONOMIC HEAVY CORRIDOR HIGHWAY SYSTEM; TO CREATE A JOINT LEGISLATIVE TRANSPORTATION INFRASTRUCTURE ADVISORY COMMITTEE; TO CREATE A JOINT LEGISLATIVE COMMITTEE ON THE FUNDING OF THE STATE HIGHWAY SYSTEM; TO REPEAL SECTIONS 63-13-1 THROUGH 63-13-29, MISSISSIPPI CODE OF 1972, WHICH CREATE THE MISSISSIPPI MOTOR VEHICLE SAFETY INSPECTION LAW; TO AMEND SECTIONS 63-7-59 AND 37-41-53, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 1 OF CHAPTER 558, LAWS OF 2012, TO PROVIDE THAT 1/3 OF THE FUNDS RECEIVED BY THE STATE OF MISSISSIPPI THROUGH A NEGOTIATED SETTLEMENT OR RECOVERY FOR DAMAGES IN CONNECTION WITH THE DEEPWATER HORIZON OIL SPILL SHALL BE DEPOSITED INTO A SPECIAL FUND CALLED THE "DEEPWATER HORIZON OIL DISASTER FUND" TO BE APPROPRIATED BY THE LEGISLATURE FOR STATE AND STATE AID ROAD HIGHWAY MAINTENANCE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act shall be known as the "Mississippi Transportation Infrastructure Enhancement Act."
SECTION 2. (1) There is created in the State Treasury a special fund designated as the "Highway and Bridge Trust Fund of 2014," which shall consist of money from any source designated for deposit into such fund. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest or investment earnings earned on amounts in the fund shall be deposited to the credit of the fund.
(2) There shall be a subaccount in the Highway and Bridge Trust Fund to be known as the Department of Transportation Subaccount. Seventy-five percent (75%) of the money in the fund shall be allocated to this account. Upon appropriation by the Legislature, money in this subaccount shall be utilized by the Mississippi Department of Transportation based on their plans to construct and maintain highways and bridges on the state highway system.
(3) There shall be a subaccount in the Highway and Bridge Trust Fund of 2014 to be known as the State Aid Road Subaccount. Twenty-five percent (25%) of the money in this subaccount shall, upon appropriation by the Legislature, be deposited into the State Aid Road Fund.
SECTION 3. (1) As used in this section, the following words shall have the meanings ascribed herein unless the context clearly requires otherwise:
(a) "Accreted value" of any bonds means, as of any date of computation, an amount equal to the sum of (i) the stated initial value of such bond, plus (ii) the interest accrued thereon from the issue date to the date of computation at the rate, compounded semiannually, that is necessary to produce the approximate yield to maturity shown for bonds of the same maturity.
(b) "State" means the State of Mississippi.
(c) "Commission" means the State Bond Commission.
(2) (a) The Mississippi Transportation Commission, at one time, or from time to time, may declare by resolution the necessity for issuance of general obligation bonds of the State of Mississippi to provide funds for the program authorized in Section 2 of this act. Upon the adoption of a resolution by the Mississippi Transportation Commission declaring the necessity for the issuance of any part or all of the general obligation bonds authorized by this subsection, the Mississippi Development Authority shall deliver a certified copy of its resolution or resolutions to the commission. Upon receipt of such resolution, the commission, in its discretion, may act as the issuing agent, prescribe the form of the bonds, determine the appropriate method for sale of the bonds, advertise for and accept bids or negotiate the sale of the bonds, issue and sell the bonds so authorized to be sold, and do any and all other things necessary and advisable in connection with the issuance and sale of such bonds. The total amount of bonds issued under this section shall not exceed One Hundred Million Dollars ($100,000,000.00).
(b) The proceeds of bonds issued pursuant to this section shall be deposited into the Highway and Bridge Trust Fund of 2014 created pursuant to Section 2 of this act. Any investment earnings on bonds issued pursuant to this section shall be used to pay debt service on bonds issued under this section, in accordance with the proceedings authorizing issuance of such bonds.
(3) The principal of and interest on the bonds authorized under this section shall be payable in the manner provided in this subsection. Such bonds shall bear such date or dates, be in such denomination or denominations, bear interest at such rate or rates (not to exceed the limits set forth in Section 75-17-101, Mississippi Code of 1972), be payable at such place or places within or without the State of Mississippi, shall mature absolutely at such time or times not to exceed twenty-five (25) years from date of issue, be redeemable before maturity at such time or times and upon such terms, with or without premium, shall bear such registration privileges, and shall be substantially in such form, all as shall be determined by resolution of the commission.
(4) The bonds authorized by this section shall be signed by the chairman of the commission, or by his facsimile signature, and the official seal of the commission shall be affixed thereto, attested by the secretary of the commission. The interest coupons, if any, to be attached to such bonds may be executed by the facsimile signatures of such officers. Whenever any such bonds shall have been signed by the officials designated to sign the bonds who were in office at the time of such signing but who may have ceased to be such officers before the sale and delivery of such bonds, or who may not have been in office on the date such bonds may bear, the signatures of such officers upon such bonds and coupons shall nevertheless be valid and sufficient for all purposes and have the same effect as if the person so officially signing such bonds had remained in office until their delivery to the purchaser, or had been in office on the date such bonds may bear. However, notwithstanding anything herein to the contrary, such bonds may be issued as provided in the Registered Bond Act of the State of Mississippi.
(5) All bonds and interest coupons issued under the provisions of this section have all the qualities and incidents of negotiable instruments under the provisions of the Uniform Commercial Code, and in exercising the powers granted by this section, the commission shall not be required to and need not comply with the provisions of the Uniform Commercial Code.
(6) The commission shall act as the issuing agent for the bonds authorized under this section, prescribe the form of the bonds, determine the appropriate method for sale of the bonds, advertise for and accept bids or negotiate the sale of the bonds, issue and sell the bonds so authorized to be sold, pay all fees and costs incurred in such issuance and sale, and do any and all other things necessary and advisable in connection with the issuance and sale of such bonds. The commission is authorized and empowered to pay the costs that are incident to the sale, issuance and delivery of the bonds authorized under this section from the proceeds derived from the sale of such bonds. The commission shall sell such bonds on sealed bids at public sale or may negotiate the sale of the bonds, and for such price as it may determine to be for the best interest of the State of Mississippi. All interest accruing on such bonds so issued shall be payable semiannually or annually.
If the bonds are to be sold on sealed bids at public sale, notice of the sale of any such bonds shall be published at least one time, not less than ten (10) days before the date of sale, and shall be so published in one or more newspapers published or having a general circulation in the City of Jackson, Mississippi, selected by the commission.
The commission, when issuing any bonds under the authority of this section, may provide that bonds, at the option of the State of Mississippi, may be called in for payment and redemption at the call price named therein and accrued interest on such date or dates named therein.
(7) The bonds issued under the provisions of this section are general obligations of the State of Mississippi, and for the payment thereof the full faith and credit of the State of Mississippi is irrevocably pledged. If the funds appropriated by the Legislature are insufficient to pay the principal of and the interest on such bonds as they become due, then the deficiency shall be paid by the State Treasurer from any funds in the State Treasury not otherwise appropriated. All such bonds shall contain recitals on their faces substantially covering the provisions of this subsection.
(8) Upon the issuance and sale of bonds under the provisions of this section, the commission shall transfer the proceeds of any such sale or sales to the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act. The proceeds of such bonds shall be disbursed solely upon the order of the Mississippi Transportation Commission under such restrictions, if any, as may be contained in the resolution providing for the issuance of the bonds.
(9) The bonds authorized under this section may be issued without any other proceedings or the happening of any other conditions or things other than those proceedings, conditions and things which are specified or required by this section. Any resolution providing for the issuance of bonds under the provisions of this section shall become effective immediately upon its adoption by the commission, and any such resolution may be adopted at any regular or special meeting of the commission by a majority of its members.
(10) The bonds authorized under the authority of this section may be validated in the Chancery Court of the First Judicial District of Hinds County, Mississippi, in the manner and with the force and effect provided by Chapter 13, Title 31, Mississippi Code of 1972, for the validation of county, municipal, school district and other bonds. The notice to taxpayers required by such statutes shall be published in a newspaper published or having a general circulation in the City of Jackson, Mississippi.
(11) Any holder of bonds issued under the provisions of this section or of any of the interest coupons pertaining thereto may, either at law or in equity, by suit, action, mandamus or other proceeding, protect and enforce any and all rights granted under this section, or under such resolution, and may enforce and compel performance of all duties required by this section to be performed, in order to provide for the payment of bonds and interest thereon.
(12) All bonds issued under the provisions of this section shall be legal investments for trustees and other fiduciaries, and for savings banks, trust companies and insurance companies organized under the laws of the State of Mississippi, and such bonds shall be legal securities which may be deposited with and shall be received by all public officers and bodies of this state and all municipalities and political subdivisions for the purpose of securing the deposit of public funds.
(13) Bonds issued under the provisions of this section and income therefrom shall be exempt from all taxation in the State of Mississippi.
(14) The proceeds of the bonds issued under this section shall be used solely for the purposes therein provided, including the costs incident to the issuance and sale of such bonds.
(15) The State Treasurer is authorized, without further process of law, to certify to the Department of Finance and Administration the necessity for warrants, and the Department of Finance and Administration is authorized and directed to issue such warrants, in such amounts as may be necessary to pay when due the principal of, premium, if any, and interest on, or the accreted value of, all bonds issued under this section; and the State Treasurer shall forward the necessary amount to the designated place or places of payment of such bonds in ample time to discharge such bonds, or the interest thereon, on the due dates thereof.
(16) This section shall be deemed to be full and complete authority for the exercise of the powers therein granted, but this section shall not be deemed to repeal or to be in derogation of any existing law of this state.
SECTION 4. (1) There is created in the State Treasury a special fund to be designated as the "Local Match Highway and Bridge Fund," which shall consist of the revenue from the ad valorem tax required to be levied by each county under Section 5 of this act. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest or investment earnings earned on amounts in the fund shall be deposited to the credit of the fund.
(2) Money in the fund shall, upon appropriation by the Legislature, be utilized by the Office of State Aid Road Construction to provide grants to counties. Counties shall utilize the grants they receive to construct and maintain county roads and bridges.
SECTION 5. Each county shall levy an ad valorem tax in the amount of two (2) mills on all taxable property in the county. The revenue from this tax shall be remitted to the Department of Revenue as prescribed by the department. The Department of Revenue shall deposit the revenue it receives from the county in the Local Match Highway and Bridge Fund.
SECTION 6. Section 27-39-320, Mississippi Code of 1972, is amended as follows:
27-39-320. (1) The Legislature finds and determines that legislation requiring a specific levy or requiring consent of some other governing body to reduce the levy was intended to raise a certain amount of revenue for specific purposes. Upon this determination and notwithstanding the provisions of any statute which requires a definite levy to be made or which requires that a levy may not be reduced except by the consent of some other governing authority, the amount of such levy shall be deemed to be an amount necessary to produce the revenues received in the next preceding year plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such revenues.
(2) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), such required levy and revenue produced thereby may be reduced by the levying authority in an amount in proportion to a reduction in the base revenue of any such county from the previous year. Such reduction shall be allowed only if the reduction in base revenue equals or exceeds five percent (5%). "Base revenue" shall mean the revenue received by the county from the ad valorem tax levy plus the revenue received by the county from the tax assessed under Section 27-35-309(3) and authorized to be used for any purposes for which a county is authorized by law to levy an ad valorem tax. For purposes of determining if the reduction equals or exceeds five percent (5%), a levy of millage equal to the prior year's millage shall be hypothetically applied to the current year's ad valorem tax base to determine the amount of revenue to be generated from the ad valorem tax levy. For the purposes of this section, the portion of base revenue used to fund the purpose for which a specific levy is required shall be deemed to be the total receipts from ad valorem taxes for such purpose. This paragraph shall apply to taxes levied for the 1987 fiscal year and for each fiscal year thereafter. If the Mississippi Supreme Court or another court finally adjudicates that the tax levied under Section 27-35-309(3) is unconstitutional, then this paragraph shall stand repealed.
(3) With respect to ad valorem taxes levied on or after October 1, 1980, no county or municipality shall levy those mills heretofore required by law to be levied to an extent that such levy shall produce more than the total receipts produced from such levy in the next preceding year, plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such receipts. Such total receipts shall be deemed to include the total avails of such levy either collected from the property owner or by reimbursement by the state. The revenues produced from any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year may be excluded from the limitation set forth herein.
(4) The ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount by the board of supervisors of any county if the aggregate receipts from all county levies to which this section and Sections 27-39-305 and 27-39-321 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.
(5) The limitations set forth in this section shall apply to the mandatory tax levied by Section 27-39-329.
(6) The limitations set forth in this section do not apply to the tax levied under Section 5 of this act.
SECTION 7. Section 27-39-321, Mississippi Code of 1972, is amended as follows:
27-39-321. (1) With respect to ad valorem taxes levied for each fiscal year, no political subdivision may levy ad valorem taxes in any fiscal year which would render in total receipts from all levies an amount more than the receipts from that source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such receipts. The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt, which were not assessed in the next preceding year and cost incurred and paid in the next preceding year in connection with reappraisal may be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for school district purposes under any statute and taxes levied for the maintenance and/or construction of roads and bridges under Section 27-39-305 shall be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for payment of principal of and interest on general obligation bonds issued heretofore or hereafter shall be excluded from the ten percent (10%) increase limitation set forth herein. Any additional millage levied to fund any new program mandated by the Legislature shall be excluded from the limitation for the first year of the levy and included within such limitation in any year thereafter. The limitation imposed under this paragraph shall not apply to those mandatory levies enumerated in Sections 27-39-320 and 27-39-329.
(2) The limitation of this section may be increased only as provided in subsection (3) or (4) of this section or when the governing body of a political subdivision has determined the need for additional revenues, adopts a resolution declaring its intention so to do and has held an election on the question of raising the limitation prescribed in this section. The notice calling for an election shall state the purposes for which the additional revenues shall be used, the amount of the tax levy to be imposed for such purposes and period of time for which such tax levy shall be made; however, such tax levy shall not be made for more than five (5) successive years. The limitation may be increased under this subsection only if the proposed increase is approved by a majority of those voting. Subject to specific provisions of this paragraph to the contrary, the publication of notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the political subdivision. Revenues derived from any taxes levied pursuant to such election shall be excluded from the tax base for the purpose of determining aggregate receipts for which the ten percent (10%) increase limitation applies.
(3) As an alternative to the procedure provided in subsection (2) of this section, the ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount by the board of supervisors of any county without an election thereon if the aggregate receipts from all county levies to which this section and Sections 27-39-305 and 27-39-320 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.
(4) As an alternative to the procedure provided in subsections (2) and (3) of this section, the board of supervisors of any county or the governing authorities of any municipality may, without an election thereon, increase the ad valorem tax levy to which this section applies by the greater of:
(a) An ad valorem tax levy that does not result in an aggregate levy to which this section applies in excess of twenty (20) mills; or
(b) An ad valorem tax levy that is not in excess of any aggregate levy to which this section applies in any one (1) of the immediately preceding ten (10) fiscal years.
(5) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), the term "total receipts" as used in this section shall be the portion of the "base revenue" as defined in Section 27-39-320 which is used for General Fund purposes.
(6) If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the county or municipal general fund for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).
(7) If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purposes of determining the limitation on receipts for the succeeding fiscal years.
(8) The limitations set forth in this section do not apply to the tax levied under Section 5 of this act.
SECTION 8. Section 27-25-505, Mississippi Code of 1972, is amended as follows:
[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]
27-25-505. (1) All taxes levied in this article and collected by the Department of Revenue shall be paid into the State Treasury on the same day collected.
(2) Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the oil was produced, in accordance with the following schedule and so certify such apportionment to the State Treasurer at the end of each month:
On the first Six Hundred Thousand Dollars ($600,000.00) or any part thereof, sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
On the next Six Hundred Thousand Dollars ($600,000.00) or any part thereof, ninety percent (90%) to the state and ten percent (10%) to the county through June 30, 1989; eighty-five percent (85%) to the state and fifteen percent (15%) to the county from July 1, 1989, through June 30, 1990; and eighty percent (80%) to the state and twenty percent (20%) to the county for each fiscal year thereafter.
Above and exceeding One Million Two Hundred Thousand Dollars ($1,200,000.00), ninety-five percent (95%) to the state and five percent (5%) to the county through June 30, 1989; ninety percent (90%) to the state and ten percent (10%) to the county from July 1, 1989, through June 30, 1990; and eighty-five percent (85%) to the state and fifteen percent (15%) to the county for each fiscal year thereafter.
(3) The state's share of all oil severance taxes collected pursuant to this article shall be deposited as provided for in Section 27-25-506.
(4) The commissioner shall apportion all the tax collections made pursuant to Section 27-25-503(1)(c) to the county in which the oil was produced.
(5) From and after July 1, 2018, all tax collections made pursuant to this article as a result of oil produced from a horizontally drilled well or from any horizontally drilled recompletion well shall be deposited by the State Treasurer into the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act.
( * * *6) The State Treasurer shall remit the
county's share of taxes collected pursuant to this article on or before the
twentieth day of the month next succeeding the month in which the collections
were made, for division among the municipalities and taxing districts of the
county. He shall accompany his remittance with a report to the county
receiving the funds prepared by the commissioner showing from whom the tax was
collected. Upon receipt of the funds, the board of supervisors of the
county shall allocate the funds to the municipalities and to the various
maintenance and bond and interest funds of the county, school districts, supervisors
districts and road districts, as provided in this subsection.
When there are any oil-producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax returned to the county in which the municipality is located, in the proportion which the tax on production of oil from any properties located within the municipal corporate limits bears to the tax on the total production of oil in the county. In no event, however, shall the amount allocated to municipalities exceed one-third (1/3) of the tax produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used only for such purposes as are authorized by law.
The balance remaining of any amount of tax returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond interest funds of the county, school districts, supervisors districts and road districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for purposes as are authorized by law.
[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]
27-25-505. (1) All taxes levied in this article and collected by the Department of Revenue shall be paid into the State Treasury on the same day collected.
(2) Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the oil was produced, in accordance with the following schedule and so certify such apportionment to the State Treasurer at the end of each month:
On the first Six Hundred Thousand Dollars ($600,000.00) or any part thereof, sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
On the next Six Hundred Thousand Dollars ($600,000.00) or any part thereof, ninety percent (90%) to the state and ten percent (10%) to the county through June 30, 1989; eighty-five percent (85%) to the state and fifteen percent (15%) to the county from July 1, 1989, through June 30, 1990; and eighty percent (80%) to the state and twenty percent (20%) to the county for each fiscal year thereafter.
Above and exceeding One Million Two Hundred Thousand Dollars ($1,200,000.00), ninety-five percent (95%) to the state and five percent (5%) to the county through June 30, 1989; ninety percent (90%) to the state and ten percent (10%) to the county from July 1, 1989, through June 30, 1990; and eighty-five percent (85%) to the state and fifteen percent (15%) to the county for each fiscal year thereafter.
(3) The state's share of all oil severance taxes collected pursuant to this article shall be deposited as provided for in Section 27-25-506.
(4) The commissioner shall apportion all the tax collections made pursuant to the tax levied in Section 27-25-503(1)(c) to the county in which the oil was produced.
(5) From and after July 1, 2018, all tax collections made pursuant to this article as a result of oil produced from a horizontally drilled well or from any horizontally drilled recompletion well shall be deposited by the State Treasurer into the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act.
( * * *6) The State Treasurer shall remit the
county's share of the taxes collected pursuant to this article on or before the
twentieth day of the month next succeeding the month in which the collections
were made, for division among the municipalities and taxing districts of the
county. He shall accompany his remittance with a report to the county
receiving the funds prepared by the commissioner showing from whom the tax was
collected. Upon receipt of the funds, the board of supervisors of the county
shall allocate the funds to the municipalities and to the various maintenance
and bond and interest funds of the county and school districts, as provided in
this subsection.
When there are any oil-producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax returned to the county in which the municipality is located, in the proportion which the tax on production of oil from any properties located within the municipal corporate limits bears to the tax on the total production of oil in the county. In no event, however, shall the amount allocated to municipalities exceed one-third (1/3) of the tax produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided in this subsection shall be used only for such purposes as are authorized by law.
The balance remaining of any amount of tax returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond interest funds of the county and school districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for purposes as are authorized by law.
SECTION 9. Section 27-25-705, Mississippi Code of 1972, is amended as follows:
[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]
27-25-705. (1) All taxes levied in this article and collected by the department shall be paid into the State Treasury on the same day in which the taxes are collected.
(2) Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the gas was produced, in the proportion of sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
(3) The commissioner shall apportion all the tax collections made pursuant to Section 27-25-703(1)(b) to the county in which the gas is produced.
(4) From and after July 1, 2018, all tax collections made pursuant to this article as a result of gas produced from a horizontally drilled well or from any horizontally drilled recompletion well shall be deposited by the State Treasurer into the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act.
( * * *5) When the producer of gas subject to
the tax levied in this article increases the price of the gas sold and such
increase is subject to approval by a federal regulatory board or commission,
and when the producer of the gas so requests, the State Treasurer is hereby
authorized to hold the severance tax collected on the price increase in escrow
until such time as the price increase or a portion thereof is finally granted
or approved. The severance tax thus held in escrow shall be deposited by the
State Treasurer to an account in a state depository to be invested in an
interest-bearing account in the manner provided by law. When the price
increase in question or a portion thereof is granted or approved, the
commissioner shall compute the correct severance tax due on the increase and
certify the amount of tax thus computed. This amount and interest earned from
the depository shall be distributed to the General Fund and to the county or
counties proportionately as provided in this subsection. The balance, if any,
of the tax and interest held in escrow on the price increase shall be returned
to the taxpayer.
( * * *6) The state's share of all gas
severance taxes collected pursuant to this section shall be deposited as
provided for in Section 27-25-506.
( * * *7) The commissioner shall certify at
the end of each month the apportionment to each county to the State Treasurer,
who shall remit the county's share of the funds on or before the twentieth day
of the month next succeeding the month in which the collections were made for
division among the municipalities and taxing districts of the county. The
commissioner shall submit a report to the State Treasurer for distribution to
each county receiving the funds showing from whom the tax and interest, if any,
were collected. Upon receipt of the funds, the board of supervisors of the
county shall allocate the funds to the municipalities and to the various
maintenance and bond and interest funds of the county, school districts,
supervisors districts and road districts, as provided in this subsection.
When there are any gas-producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax and interest, if any, returned to the county in which the municipality is located in the proportion which the tax on production of gas from properties located within the municipal corporate limits bears to the tax on total production of gas in the county. In no event, however, shall the amount allocated to the municipalities exceed one-third (1/3) of the tax and interest produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used for such purposes as are authorized by law.
The balance remaining of any funds returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond and interest funds of the county, school districts, supervisors districts and road districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for such purposes as are authorized by law.
[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]
27-25-705. (1) All taxes herein levied in this article and collected by the department shall be paid into the State Treasury on the same day in which the taxes are collected.
(2) Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the gas was produced, in the proportion of sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
(3) The commissioner shall apportion all the tax collections made pursuant to Section 27-25-703(1)(b) to the county in which the gas is produced.
(4) From and after July 1, 2018, all tax collections made pursuant to this article as a result of gas produced from a horizontally drilled well or from any horizontally drilled recompletion well shall be deposited by the State Treasurer into the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act.
( * * *5) When the producer of gas subject to
the tax levied in this article increases the price of the gas sold and the
increase is subject to approval by a federal regulatory board or commission,
and when the producer of the gas so requests, the State Treasurer is hereby
authorized to hold the severance tax collected on the price increase in escrow
until such time as the price increase or a portion thereof is finally granted
or approved. The severance tax thus held in escrow shall be deposited by the
State Treasurer to an account in a state depository to be invested in an
interest-bearing account in the manner provided by law. When the price
increase in question or a portion thereof is granted or approved, the
commissioner shall compute the correct severance tax due on the increase and
certify the amount of tax thus computed. This amount and interest earned from
the depository shall be distributed to the General Fund and to the county or
counties proportionately as provided in this subsection. The balance, if any,
of the tax and interest held in escrow on the price increase shall be returned
to the taxpayer.
( * * *6) The state's share of all gas
severance taxes collected pursuant to this section shall be deposited as
provided for in Section 27-25-506.
( * * *7) The commissioner shall certify at
the end of each month the apportionment to each county to the State Treasurer,
who shall remit the county's share of the funds on or before the twentieth day
of the month next succeeding the month in which the collections were made for
division among the municipalities and taxing districts of the county. The
commissioner shall submit a report to the State Treasurer for distribution to
each county receiving the funds showing from whom the tax and interest, if any,
were collected. Upon receipt of the funds, the board of supervisors of the
county shall allocate the funds to the municipalities and to the various maintenance
and bond and interest funds of the county and school districts, as provided in
this subsection.
When there are any gas-producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax and interest, if any, returned to the county in which the municipality is located in the proportion which the tax on production of gas from properties located within the municipal corporate limits bears to the tax on total production of gas in the county. In no event, however, shall the amount allocated to the municipalities exceed one-third (1/3) of the tax and interest produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used for such purposes as are authorized by law.
The balance remaining of any funds returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond and interest funds of the county and school districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for such purposes as are authorized by law.
SECTION 10. Section 27-67-4, Mississippi Code of 1972, is amended as follows:
27-67-4. (1) For purposes of this article, a "mail-order sale" is a sale of tangible personal property or specified digital products, ordered by mail or other means as described in subsection (2)(e), to a purchaser who is in this state at the time the order is remitted, from a person who receives the order in another state of the United States, or in a commonwealth, territory or other area under the jurisdiction of the United States, and which person transports the property or products or causes the property or products to be transported, whether or not by mail, from any jurisdiction of the United States, including this state, to the purchaser in this state who ordered the property or products or to another person in this state for whom the purchaser ordered the property. For purposes of this definition, it will be presumed that every purchaser resident in this state who remits an order shall have been in this state at the time the order was remitted.
(2) Every person doing business in this state who makes a mail order sale is subject to the power of this state to levy and collect the tax imposed by this article when:
(a) The person is a corporation doing business under the laws of this state or a person domiciled in, a resident of, or a citizen of, this state;
(b) The person maintains retail establishments or offices in this state, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to the activities of such establishments or offices;
(c) The person has agents in this state who solicit business or transact business on his behalf, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to such solicitation or transaction of business;
(d) The property was delivered in this state in fulfillment of a sales contract that was entered into in this state, in accordance with applicable conflict of laws rules, when a purchaser in this state accepted an offer by ordering the property;
(e) The person, by purposefully or systematically exploiting the consumer market provided by this state by any media-assisted, media-facilitated or media-solicited means, including, but not limited to, direct mail advertising, unsolicited distribution of catalogues, computer-assisted shopping, television, radio or other electronic media, or magazine or newspaper advertisements or other media, creates nexus with this state;
(f) Through compact or reciprocity with another jurisdiction of the United States, that jurisdiction uses its taxing power and its jurisdiction over the retailer in support of this state's taxing power; or
(g) The person consents, expressly or by implication, to the imposition of the tax imposed by this part.
(3) Every person engaged in the business of making mail order sales is subject to the requirements of this article for cooperation in collection of taxes and in administration of this article, except that no fee shall be imposed upon such person for carrying out any required activity.
(4) The tax required under this section to be collected, and any amount unreturned to a purchaser that is not tax but was collected from the purchaser under the representation that it was tax, constitute funds of the State of Mississippi from the moment of collection.
(5) On or before August 15, 2016, and each succeeding month thereafter, fifty percent (50%) the revenue collected under this chapter from mail order sales or Eight Thousand Three Hundred Thirty-four Dollars ($8,334.00), whichever is the greater amount shall be deposited into the Highway and Bridge Trust Fund of 2014 created in Section 2 of this act.
SECTION 11. Section 27-55-11, Mississippi Code of 1972, is amended as follows:
27-55-11. (1) (a)
Any person in business as a distributor of gasoline or who acts as a
distributor of gasoline, as defined in this article, shall pay for the
privilege of engaging in such business or acting as such distributor an excise
tax equal to Eighteen Cents (18˘) per gallon * * *
through June 30, 2016, on all gasoline and blend stock stored, sold,
distributed, manufactured, refined, distilled, blended or compounded in this
state or received in this state for sale, use on the highways, storage,
distribution, or for any purpose.
(b) From and after July 1, 2016, the excise tax per gallon shall be as established by the Department of Revenue as provided in paragraph (d) of this subsection on all gasoline and blend stock stored, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, use on the highways, storage, distribution, or for any purpose.
(c) The Department of Revenue shall establish an index for the excise tax imposed under this subsection that will:
(i) Set the excise tax at Twenty-one Cents (21˘) per gallon from and after July 1, 2016, through June 30, 2017; and
(ii) Establish a rate that will produce the equivalent buying power of the tax levied on July 1, 2016, each July 1 thereafter.
(d) Beginning on July 1, 2016, and each July 1 thereafter, the per gallon excise tax rate shall be set at the rate calculated by the Department of Revenue under paragraph (c) of this subsection until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4˘) per gallon thereafter.
(2) Any person in business as a distributor of aviation gasoline, or who acts as a distributor of aviation gasoline, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax equal to Six and Four-tenths Cents (6.4˘) per gallon on all aviation gasoline stored, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose.
(3) The excise taxes collected under this section shall be paid and distributed in accordance with Section 27-5-101.
(4) The tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any gasoline. The basis for determining the tax liability shall be the correct invoiced gallons, adjusted to sixty (60) degrees Fahrenheit at the refinery or point of origin of shipment when such shipment is made by tank car or by motor carrier. The point of origin of shipment of gasoline transported into this state by pipelines shall be deemed to be that point in this state where such gasoline is withdrawn from the pipeline for storage or distribution, and adjustment to sixty (60) degrees Fahrenheit shall there be made. The basis for determining the tax liability on gasoline shipped into this state in barge cargoes and by pipeline shall be the actual number of gallons adjusted to sixty (60) degrees Fahrenheit unloaded into storage tanks or other containers in this state, such gallonage to be determined by measurement and/or gauge of storage tank or tanks or by any other method authorized by the commission. The tank or tanks into which barge cargoes of gasoline are discharged, or into which gasoline transported by pipeline is discharged, shall have correct gauge tables listing capacity, such gauge tables to be prepared by some recognized calibrating agency and to be approved by the commission.
(5) The tax levied herein shall accrue at the time gasoline is withdrawn from a refinery in this state except when withdrawal is by pipeline, barge, ship or vessel. The refiner shall pay to the commission the tax levied herein when gasoline is sold or delivered to persons who do not hold gasoline distributor permits. The refiner shall report to the commission all sales and deliveries of gasoline to bonded distributors of gasoline. The bonded distributor of gasoline who purchases, receives or acquires gasoline from a refinery in this state shall report such gasoline and pay the tax levied herein.
(6) Gasoline imported by common carrier shall be deemed to be received by the distributor of gasoline, and the tax levied herein shall accrue, when the car or tank truck containing such gasoline is unloaded by the carrier.
(7) With respect to distributors or other persons who bring, ship, have transported, or have brought into this state gasoline by means other than through a common carrier, the tax accrues and the tax liability attaches on the distributor or other person for each gallon of gasoline brought into the state at the time when and at the point where such gasoline is brought into the state.
(8) The tax levied herein shall accrue on blend stock at the time it is blended with gasoline. The blender shall pay to the commission the tax levied herein when blend stock is sold or delivered to persons who do not hold gasoline distributor permits. The blender shall report to the commission all sales and deliveries of blend stock to bonded distributors of gasoline. The bonded distributor of gasoline who purchases, receives or acquires blend stock from a blender in this state shall report blend stock and pay the tax levied herein.
SECTION 12. Section 27-55-519, Mississippi Code of 1972, is amended as follows:
27-55-519. (1) Any person engaged in business as a distributor of special fuel or who acts as a distributor of special fuel, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax on all special fuel stored, used, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose, adjusted to sixty (60) degrees Fahrenheit.
The excise tax shall become due and payable when:
(a) Special fuel is withdrawn from storage at a refinery, marine or pipeline terminal, except when withdrawal is by barge or pipeline.
(b) Special fuel imported by a common carrier is unloaded by that carrier unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
(c) Special fuel imported by any person other than a common carrier enters the State of Mississippi unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
(d) Special fuel is blended in this state unless such blending occurs in a refinery, marine or pipeline terminal.
(e) Special fuel is acquired tax free.
(2) The special fuel excise tax shall be as follows:
(a) Eighteen Cents
(18˘) per gallon on undyed diesel fuel * * *
through June 30, 2016, thereafter the rate shall be as provided in
subsection (3) of this section;
(b) Five and Three-fourths Cents (5.75˘) per gallon on all special fuel except undyed diesel fuel and special fuel used as fuels in aircraft; and
(c) Five and One-fourth Cents (5.25˘) per gallon on special fuel used as fuel in aircraft.
(3) (a) The Department of Revenue shall establish an index for the excise tax imposed under subsection (2)(a) of this section that will:
(i) Set the excise tax at Twenty-one Cents (21˘) per gallon from and after July 1, 2016, through June 30, 2017; and
(ii) Establish a rate that will produce the equivalent buying power of the tax levied on July 1, 2016, each July 1 thereafter.
(b) Beginning on July 1, 2017, and each July 1 thereafter, the per gallon excise tax rate shall be set at the rate calculated by the Department of Revenue under this subsection until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4˘) per gallon thereafter.
SECTION 13. Section 27-55-521, Mississippi Code of 1972, is amended as follows:
27-55-521. (1) An excise
tax at the rate of Eighteen Cents (18˘) per gallon * * * through June 30, 2016, and thereafter at
the rate provided for in subsection (3) of this section, is levied on any
person engaged in business as a distributor of special fuel or who acts as such
who sells:
(a) Special fuel for use in performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, or any department, agency, institution of the State of Mississippi or any political subdivision thereof.
(b) Dyed diesel fuel or kerosene to a state or local governmental entity for use on the highways in a motor vehicle.
(c) Special fuel for use on the highway.
(2) An excise tax at the
rate of Eighteen Cents (18˘) * * * through June 30, 2016, and thereafter at
the rate provided for in subsection (3) of this section, is levied on any
person who:
(a) Uses dyed diesel fuel or kerosene in a motor vehicle on the highways of this state in violation of Section 27-55-539.
(b) Purchases or acquires undyed diesel fuel or kerosene for nonhighway use and subsequently uses such diesel fuel or kerosene in a motor vehicle on the highways of this state.
(c) Purchases or acquires special fuel for use in performing contracts as specified in this section.
(3) (a) The Department of Revenue shall calculate an index for the excise tax imposed under this section so that:
(i) The excise tax will be Twenty-one Cents (21˘) per gallon from and after July 1, 2016, through June 30, 2017
(ii) Will establish a rate that will produce the equivalent buying power of the tax levied on July 1, 2016, each July 1 thereafter.
(b) Beginning on July 1, 2017, and each July 1 thereafter, the per gallon excise tax rate shall be set at the rate calculated by the Department of Revenue under this subsection until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4˘) per gallon thereafter.
SECTION 14. Section 65-39-35, Mississippi Code of 1972, is amended as follows:
65-39-35. The date upon which the taxes and fees levied and charged under the provisions of Sections 27-55-11, 27-57-37, 27-59-11, 27-19-43, 27-19-309, 27-65-75, and Sections 27-55-519 and 27-55-521 are reduced under such sections shall be the first day of the month immediately following the date upon which:
(a) The Mississippi
Transportation Commission certifies to the * * * Department of Revenue
that:
(i) The highway program created under Section 65-3-97 and the Gaming Counties Infrastructure Program created under Section 65-39-3, are completed and no funds are any longer necessary to pay the costs of such programs; and
(ii) The Mississippi Transportation Commission will not declare the necessity for additional borrowings under Section 65-9-27, or for additional bonds under Sections 65-39-5 through 65-39-33; and
(b) The State Treasurer certifies:
(i) That the
amount on deposit in the Gaming Counties Bond Sinking Fund, together with
earnings on investments to accrue to such fund, is equal to or greater than the
aggregate of the entire principal, redemption premium (if any), and interest
due and to become due (until the final maturity date or earlier scheduled
redemption date) on all general obligation bonds issued under Sections 65-39-5
through 65-39-33; * * *
(ii) That all
principal, interest, cost and other expenses for all bonds, notes or other
borrowings under Section 65-9-27 and Section 31-17-127 (including redemption
notes, if any) have been paid and are completely satisfied * * *; and
(iii) The annual amount deposited into the Highway and Bridge Trust Fund of 2014, created under Section 2 of this act, has reached Four Hundred Million Dollars ($400,000,000.00).
SECTION 15. Section 27-19-11, Mississippi Code of 1972, is amended as follows:
27-19-11. On each carrier of property, for each motor vehicle, truck-tractor or road tractor, and on each bus, there is hereby levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.
RATE OF TAX
GROSS WEIGHT COMMON AND PRIVATE PRIVATE
OF VEHICLE CONTRACT COMMERCIAL CARRIERS
NOT TO EXCEED CARRIERS OF AND OF
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY
CARRIERS OF
PROPERTY
0000 - 6000 $ 7.20 $ 7.20 $ 7.20
6001 - 10000 33.60 25.20 16.80
10001 - 16000 * * * 86.24 * * * 77.77 * * * 43.12
16001 - 20000 * * * 171.60 * * *
141.90 * * * 85.80
20001 - 26000 * * *
250.80 * * * 211.20 * * * 125.40
26001 - 30000 * * * 330.00 * * * 271.70 * * * 165.00
30001 - 36000 * * * 422.22 * * * 349.80 * * * 211.20
36001 - 40000 * * * 501.60 * * * 415.80 * * * 250.80
40001 - 42000 * * * 554.40 * * * 462.00 * * * 290.40
42001 - 44000 * * * 580.80 * * * 488.40 * * * 303.60
44001 - 46000 * * * 607.20 * * * 501.60 * * * 310.20
46001 - 48000 * * * 646.80 * * * 541.20 * * * 330.00
48001 - 50000 * * * 673.20 * * * 557.70 * * * 344.20
50001 - 52000 * * * 726.00 * * * 594.00 * * * 369.60
52001 - 54000 * * * 752.40 * * * 620.40 * * * 382.80
54001 - 56000 * * * 778.80 * * * 646.80 * * * 396.00
56001 - 58000 * * * 831.60 * * * 686.40 * * * 422.40
58001 - 60000 * * * 858.00 * * * 706.20 * * * 435.60
60001 - 62000 * * * 910.80 * * * 910.80 * * * 462.00
62001 - 64000 * * * 937.20 * * * 937.20 * * * 475.20
64001 - 66000 * * * 990.00 * * * 990.00 * * * 530.20
66001 - 68000 * * * 1,029.60 * * * 1,027.60 * * * 554.40
68001 - 70000 * * * 1,069.20 * * * 1,069.20 * * * 567.60
70001 - 72000 * * * 1,095.60 * * * 1,095.60 * * * 580.80
72001 - 74000 * * * 1,240.80 * * * 1,240.80 * * * 633.60
74001 - 76000 * * * 1,372.80 * * * 1,372.80 * * * 673.20
76001 - 78000 * * * 1,518.00 * * * 1,518.00 * * * 792.00
78001 - 80000 * * * 1,663.20 * * * 1,663.20 * * * 950.40
In addition to the above levied annual highway privilege tax on vehicles with a gross weight exceeding ten thousand (10,000) pounds, there is levied and shall be collected an additional privilege tax in the amount of One Thousand Three Hundred Fifty Dollars ($1,350.00) for each current or later year model vehicle based upon a licensed weight of eighty thousand (80,000) pounds. This additional privilege tax shall be reduced by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of licensed weight to the maximum weight of eighty thousand (80,000) pounds. During the first year only, the privilege tax monies collected under the provisions of this paragraph shall be distributed to the various counties of the state on the basis of the ratio of the last year of annual ad valorem taxes collected by such counties on such vehicles to the total ad valorem taxes collected by all counties on such vehicles in the same year. In all subsequent years, the distribution to the counties shall be made on the basis of the ratio of the number of motor vehicles registered in excess of ten thousand (10,000) pounds, in each taxing district in each county, to the total number of such vehicles registered statewide. The counties shall then distribute these proceeds as they would if these collections were ad valorem taxes.
From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159, Mississippi Code of 1972. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.
No privilege license shall be issued for any period of time for less than One Dollar ($1.00).
The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.
Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached to it which was issued for another or different vehicle, shall be liable for the privilege tax on said vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).
Carriers of property duly
registered and licensed in another state and being used to transport farm
harvesting machinery or equipment to and from a particular county in this state
may, upon adoption of a resolution by the board of supervisors of the county
where such machinery or equipment is being exclusively used in harvesting farm
crops within the county, be exempt from the taxes herein levied when the
resolution is filed with the * * * Department of Revenue.
However, the exemption shall not exceed a period of forty (40) days for any
annual period without a second resolution of approval by the board of
supervisors who shall have the authority to extend the exemption not to exceed
an additional period of twenty (20) days during any annual period.
A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.
SECTION 16. Section 65-3-97, Mississippi Code of 1972, is amended as follows:
65-3-97. (1) In addition to and including all other highways designated as a part of the state highway system, there is hereby designated as a part thereof a four-lane highway system to connect various areas of the state with interstate and primary highways. For the segments described in subsection (3) of this section, the Mississippi Department of Transportation shall construct and reconstruct four-lane highways, that is, not less than two (2) lanes for traffic flowing in each direction, along the routes designated in this section.
(2) In the construction and reconstruction of the four-lane highway system designated in subsection (3) of this section, the Mississippi Department of Transportation may utilize the roadway of any existing highway under its jurisdiction and control and shall do so when such utilization is feasible, provided that such highways which are utilized shall be constructed to current standards for such roadways. When it is not feasible to utilize existing designated highways, the Transportation Department shall relocate such highways and construct entirely new facilities whether in urban or rural areas.
(3) Construction of the four-lane highway system designated in this subsection shall commence, proceed and be performed by the Mississippi Department of Transportation strictly in accordance with the following set of priorities established for the letting of contracts on and along various segments thereof:
(a) Of the following group of highway segments not less than fifteen percent (15%) of all contracts necessary to be let for completion of all segments within the group shall be let by June 30, 1988, not less than thirty percent (30%) of such contracts shall be let by June 30, 1989, not less than fifty percent (50%) of such contracts shall be let by June 30, 1990, not less than seventy percent (70%) of such contracts shall be let by June 30, 1991, not less than ninety percent (90%) of such contracts shall be let by June 30, 1992, and one hundred percent (100%) of such contracts shall be let by June 30, 1993:
(i) Highway segments along or near U.S. 45 beginning at the Clarke/Lauderdale county line and extending northerly to I-59; then beginning at Macon and extending northerly to Brooksville; then beginning at Columbus Air Force Base and extending northerly to Aberdeen; then beginning at U.S. 278 and extending northerly to Shannon; then beginning at Saltillo and extending northerly to Corinth.
(ii) Highway segments along or near U.S. 45A beginning at U.S. 82 and extending northerly to West Point; then beginning four (4) miles south of Okolona and extending northerly to Shannon.
(iii) A highway segment along or near U.S. 49W beginning at U.S. 49 and extending westerly through Yazoo City to the Yazoo River.
(iv) A highway segment along or near U.S. 49W beginning at Inverness and extending northerly to Indianola.
(v) A highway segment along or near U.S. 61 beginning at Port Gibson and extending northerly to the four-lane south of Vicksburg.
(vi) Highway segments along or near U.S. 72 beginning at or near Mt. Pleasant and extending southeasterly to Mississippi 5; then beginning at Walnut and extending southeasterly to Corinth; then beginning at Strickland and extending southeasterly to Burnsville.
(vii) Highway segments along or near U.S. 78 beginning at Holly Springs and extending southeasterly to the New Albany bypass; then beginning at Mississippi 25 and extending southeasterly to Tremont.
(viii) Highway segments along or near U.S. 82 beginning at I-55 and extending easterly to Kilmichael; then beginning at Eupora and extending easterly to Mathiston; then beginning at Mississippi 12 and extending easterly to the Alabama state line.
(ix) A highway segment along or near U.S. 84 beginning at I-59 and extending easterly to the Jones/Wayne county line.
(x) Highway segments along or near U.S. 98 beginning at Columbia and extending easterly to the Marion/Lamar county line; then beginning at U.S. 49 and extending southeasterly to the Alabama state line.
(b) Of the following group of highway segments not less than five percent (5%) of all contracts necessary to be let for completion of all segments within the group shall be let by June 30, 1991, not less than ten percent (10%) of such contracts shall be let by June 30, 1992, not less than twenty-five percent (25%) of such contracts shall be let by June 30, 1993, not less than forty percent (40%) of such contracts shall be let by June 30, 1994, not less than fifty-five percent (55%) of such contracts shall be let by June 30, 1995, not less than seventy percent (70%) of such contracts shall be let by June 30, 1996, not less than eighty-five percent (85%) of such contracts shall be let by June 30, 1997, and one hundred percent (100%) of such contracts shall be let by June 30, 1998:
(i) Highway segments along or near Mississippi 25 beginning at Mississippi 471 and extending northeasterly to Mississippi 43; then beginning at the Winston/Oktibbeha county line and extending northeasterly to Starkville.
(ii) A highway segment along or near Mississippi 63 beginning at the Jackson/George county line and extending northerly to Lucedale.
(iii) A highway segment along or near Mississippi 302 beginning at I-55 in Southaven and extending easterly to U.S. 72 at or near Mt. Pleasant.
(iv) Highway segments along or near U.S. 45 beginning at the Alabama state line and extending northerly to the Clarke/Lauderdale county line; then beginning at Lauderdale and extending northerly to Macon; then beginning at Aberdeen and extending northerly to U.S. 278.
(v) A highway segment along or near U.S. 45A beginning at West Point and extending northerly to four (4) miles south of Okolona.
(vi) A highway
segment beginning at Brooksville along or near U.S. 45 or U.S. 45A and
extending northerly to U.S. 82 * * *.
(vii) A highway segment along or near U.S. 49W beginning at the Yazoo River and extending northerly to Inverness.
(viii) Highway segments along or near U.S. 61 beginning at the Louisiana state line and extending northerly to the Wilkinson/Adams county line; then beginning at Washington and extending northerly to Port Gibson; then beginning at Merigold and extending northerly to Shelby; then beginning at the north end of the Clarksdale bypass and extending northerly to the Tennessee state line.
(ix) A highway segment along or near U.S. 72 beginning at Mississippi 5 and extending southeasterly to Walnut.
(x) A highway segment along or near U.S. 78 beginning at Tremont and extending southeasterly to the Alabama state line.
(xi) Highway segments along or near U.S. 82 beginning at the Montgomery/Webster county line and extending easterly to Eupora; then beginning at Mathiston and extending easterly to Starkville.
(xii) Highway segments along or near U.S. 84 beginning at Leesdale and extending easterly to Roxie; then beginning at Auburn Road and extending easterly to I-55; then beginning at the east end of the Brookhaven bypass and extending easterly to Prentiss; then beginning at the Jones/Covington county line and extending easterly to Horse Creek; then beginning at the Jones/Wayne county line and extending easterly to Waynesboro.
(xiii) Highway segments along or near U.S. 98 beginning at the Pike/Walthall county line and extending easterly to Columbia; then beginning at the Marion/Lamar county line and extending easterly to the four-lane west of Hattiesburg.
(c) Of the following group of highway segments not less than ten percent (10%) of all contracts necessary to be let for completion of all segments within the group shall be let by June 30, 1996, not less than twenty percent (20%) of such contracts shall be let by June 30, 1997, not less than forty percent (40%) of such contracts shall be let by June 30, 1998, and one hundred percent (100%) of such contracts shall be let by June 30, 1999:
(i) A highway segment along or near Mississippi 25 beginning at Mississippi 43 and extending northeasterly to the Winston/Oktibbeha county line.
(ii) A highway segment along or near Mississippi 63 beginning at Lucedale and extending northerly to U.S. 45 at State Line.
(iii) A highway segment along or near U.S. 61 beginning at Shelby and extending northerly to U.S. 49.
(iv) A highway segment along or near U.S. 82 beginning at Kilmichael and extending easterly to the Montgomery/Webster county line.
(v) Highway segments along or near U.S. 84 beginning at Eddiceton and extending easterly to Auburn Road; then beginning at Prentiss and extending easterly to Collins; then beginning at Waynesboro and extending easterly to the Alabama state line.
(4) (a) The Mississippi Department of Transportation shall construct and reconstruct four-lane highways, that is, not less than two (2) lanes for traffic flowing in each direction along the following routes:
(i) Highway segments along or near Mississippi 15 beginning at I-10 and extending northerly to the Mississippi/Tennessee state line.
(ii) A highway segment along or near Mississippi 6 beginning at or near U.S. 61 and extending easterly to or near I-55 at or near Batesville.
(iii) A highway segment along or near Mississippi 6 beginning at or near Mississippi 9 and extending easterly to U.S. 45.
(iv) A highway segment along or near Mississippi 25 beginning at or near U.S. 45 and extending northerly to or near Iuka, and the portion of such segment that is described in Section 65-3-137 shall be constructed in compliance with such section.
(v) A highway segment along or near Mississippi 43 beginning at or near the Stennis Airport and extending northerly and northwesterly to the Hancock/Pearl River county line.
(b) (i) Contracts for the highway segments designated in this subsection and subsection (5) of this section may be let after the letting of all contracts necessary for completion of the highway segments designated in subsection (3) of this section; however, contracts for the highway segments described in this subsection may be let concurrently with the letting of contracts for highway segments designated in subsection (3) of this section if funds are available and are not necessary to be utilized for the segments designated in subsection (3) of this section.
(ii) Contracts for highway segments designated in this subsection shall have priority over contracts for highway segments that have the same level of service in any priority schedule adopted by the Transportation Commission under subsection (5) of this section.
(iii) It is the intention of the Legislature that no contracts for highway segments in subsections (4) and (5) of this section may be let before all highway segments under subsection (3) of this section have been let for contract.
(c) In the construction and reconstruction of the four-lane highway segments designated in this subsection, the Mississippi Department of Transportation may utilize the roadway of any existing highway under its jurisdiction and control and shall do so when such utilization is feasible, provided that such highways which are utilized shall be constructed to current standards for such roadways. When it is not feasible to utilize existing designated highways, the Transportation Department shall relocate such highways and construct entirely new facilities whether in urban or rural areas.
(5) (a) (i) The Transportation Commission shall construct, upgrade or improve the segments described in paragraphs (f), (g) and (h) of this subsection, the projects described in Section 65-39-1 and other highway construction under its jurisdiction, in accordance with a priority schedule based upon a needs analysis performed by the Mississippi Department of Transportation. The priority schedule shall be reviewed annually by the Department of Transportation to determine if the priority schedule is in need of revision. The analytic methods and procedures utilized by the Mississippi Department of Transportation to perform the needs analysis shall conform to current standards and practices of the transportation sciences and industry as promulgated in appropriate documentation of the United States Department of Transportation, the Transportation Research Board, the American Association of Highway and Transportation Officials, and other recognized and relevant bodies. Such conforming methodologies shall be applied utilizing considerations appropriate to the specific situation and may include capacity analysis, traffic counting, traffic projection, cost estimation, benefit-cost analysis, user cost analysis, land use projections and similar analyses and projections, so that all analyses are completed with the best tools available at the time of the analysis. The Transportation Commission may establish and publish standards for setting the priorities and in so doing shall consider other factors, not in violation of federal law, as the Transportation Commission may consider relevant, including, but not limited to, economic development, safety and highways that may serve as hurricane evacuation routes. The first determinant for construction of highway segments shall be the year of need. "Year of need" for purposes of this section is the year in which the level of service on a segment is projected to deteriorate to an unacceptable level. For segments with the same year of need, prioritization shall be based on the volume to capacity ratio and the daily traffic volume. In the event that the Transportation Commission deviates from the recommended priorities presented through the needs analysis, the commission shall spread the specific reasons for the deviation on its minutes. The priority schedule shall reflect immediate needs which shall be construction, upgrades and improvements to the state highway system needed over a five-year period based upon the criteria established in this paragraph which shall be reviewed annually by the Mississippi Department of Transportation. The priority schedule shall project mid-range needs which shall include highway corridors that are projected to reach an unacceptable level of service within ten (10) years after each annual review of the priority schedule. The priority schedule shall project long-range needs which shall include highway corridors that are projected to reach an unacceptable level of service ten (10) years or more after each annual review of the priority schedule.
(ii) Notwithstanding any other provisions of this section to the contrary, projects for the construction, reconstruction, improvement or modification of any highway or highway segment required to be performed by the Mississippi Transportation Commission and/or the Mississippi Department of Transportation by any act of the Legislature that was enacted and became effective before July 1, 2002, shall be given priority over any other projects that are authorized or directed to be performed by the Mississippi Transportation Commission and/or the Mississippi Department of Transportation under the provisions of this section or under the provisions of any other legislation that is enacted or becomes effective after July 1, 2002.
(b) On or before October 1, 2005, and on or before October 1 of each year thereafter, the Transportation Commission shall present to the Highways and Transportation Committee of the Senate and the Transportation Committee of the House of Representatives the schedule of priorities developed as provided for in paragraph (a) of this subsection reflecting the proposed schedule of construction for segments. The proposed schedule shall be followed until later modified based on the criteria established in paragraph (a) of this subsection.
(c) The Transportation Commission shall begin letting projects based upon the prioritized schedule of need not later than January 1, 2006; however, the commission shall have the
flexibility to adjust the sequencing of projects as may be required in order to maximize the utilization of available funding or to accommodate the relative requirement of each individual project. Nothing in this section shall be construed to authorize the Transportation Commission to let contracts for projects based upon the prioritized schedule of need before completion of the letting of contracts under subsection (3)(c) of this section.
(d) Funds deposited into the special funds created in Section 65-39-3 or 65-39-17 may only be expended as provided for in Sections 65-39-1 through 65-39-37; however, funds otherwise generated may be expended on segments included in Section 65-39-1 that are in the prioritized schedule established pursuant to this subsection, as well as other projects included in such schedule.
(e) For fiscal year 2006 and each fiscal year thereafter, the Transportation Commission shall dedicate not less than Two Hundred Million Dollars ($200,000,000.00) in state and/or federal funds to fund the program established by subsections (4) and (5) of this section.
(f) The Transportation Commission and the Mississippi Department of Transportation shall, in addition to all other projects, consider the following as immediate needs when establishing the initial priority schedule pursuant to paragraph (a) of this subsection:
(i) An Interstate highway segment along or near I-55 beginning at or near Hernando and extending northerly to the Tennessee state line.
(ii) A highway segment along or near Mississippi 304 beginning at or near U.S. 61 and extending easterly to or near I-55.
(iii) A highway segment along or near U.S. 82 beginning at the east end of the proposed Greenville River Bridge and extending northeasterly to or near Stoneville.
(iv) A highway segment along or near Mississippi 278 beginning at or near Amory and extending westerly to U.S. 45.
(v) A highway segment along or near Mississippi 41 beginning at U.S. 45 and extending westerly to or near Okolona.
(vi) A highway segment along or near Mississippi 9 beginning at Mississippi 6 north of Pontotoc and extending northerly to U.S. 78.
(vii) A highway segment along or near Mississippi 25 beginning at or near Itawamba county line and extending northerly to or near U.S. 72.
(viii) A highway segment along or near Mississippi 35 beginning at the end of the existing four-lane at Forest and extending northerly to or near Hillsboro.
(ix) A highway segment along or near Mississippi 35 beginning at or near Mississippi 487 and extending northerly to or near Mississippi 25.
(x) A highway segment along or near Mississippi 16 beginning at or near I-55 and extending easterly to or near Philadelphia.
(xi) An Interstate highway segment along or near I-20 beginning at the Mississippi River Bridge and extending easterly to or near U.S. 61 north.
(xii) A highway segment consisting of two (2) lanes of construction and two (2) lanes of right-of-way acquisition beginning at the Port of Vicksburg and extending easterly to or near U.S. 61.
(xiii) An Interstate highway segment along or near I-20 beginning at or near the Clinton Raymond Road Interchange and extending easterly to or near the Mississippi 18 Interchange.
(xiv) An Interstate highway segment along or near I-20 beginning at or near I-55 south and extending easterly to or near I-55 north.
(xv) An Interstate highway segment along or near I-55 beginning at or near I-20 and extending northerly to or near the High Street Interchange.
(xvi) An Interstate highway segment along or near I-55 beginning at or near the Elton Road Interchange and extending northerly to or near I-20.
(xvii) An Interstate highway segment along or near I-59 beginning at or near U.S. 98 and extending northerly to or near U.S. 49.
(xviii) A highway segment along or near Mississippi 43 beginning at or near the Hancock county line and extending westerly to or near I-59.
(xix) An Interstate highway segment along or near Canal Road (Mississippi 601) beginning at or near U.S. 90 and extending northerly to or near I-10.
(xx) An Interstate highway segment consisting of four (4) lanes along or near U.S. 49 beginning at or near I-10 and extending northerly to or near Lyman; then beginning at or near I-59 and extending westerly to or near U.S. 49; then beginning at or near I-59 and extending northwesterly to U.S. 49; then beginning at or near Florence and extending northerly to or near I-20.
(xxi) A highway segment along or near U.S. 49 beginning along or near Lyman and extending northerly to I-20 with geometric type improvements along the entire corridor at or near the One Hundred Million Dollar ($100,000,000.00) estimate.
(xxii) An Interstate highway along or near I-20/59 beginning at or near the merger of I-20 and I-59 and extending easterly to or near Mississippi 39.
(xxiii) A highway segment along or near Mississippi 67 beginning at or near I-10 and extending northwesterly to or near U.S. 49.
(xxiv) A highway segment along or near Mississippi 605 beginning at or near I-10 and extending northerly to or near Mississippi 67.
(xxv) A highway segment along or near Mississippi 43 beginning at the end of the existing four-lane and extending northerly to or near Kiln.
(xxvi) A highway segment along or near Mississippi 24/Mississippi 48 beginning at or near Mississippi 33 south and extending easterly to or near Mississippi 33 north.
(xxvii) A highway segment along or near Mississippi 24/Mississippi 48 beginning at or near Mississippi 569 and extending easterly to or near I-55.
(xxviii) A highway segment along or near Mississippi 27 beginning at or near I-55 and extending northerly to or near I-20.
(xxix) A highway segment along or near Mississippi 57 beginning at or near I-10 and extending northerly to or near Vancleave.
(xxx) A highway segment along or near Mississippi 19 beginning at or near Collinsville and extending northerly to or near Philadelphia.
(xxxi) A highway segment along or near Mississippi 12 beginning at or near I-55 and extending to or near U.S. 51.
(xxxii) A highway segment along or near Mississippi 18 beginning at or near Mississippi 27 and extending northerly to or near the end of the four-lane at or near Raymond.
(xxxiii) A highway segment along or near Mississippi 28 beginning at or near Fayette and extending easterly to I-55.
(xxxiv) A highway segment along or near U.S. 61 beginning at or near Redwood and extending northerly to or near Leland.
(xxxv) A highway segment along or near Mississippi 24/Mississippi 48 beginning at or near Woodville and extending easterly to or near Mississippi 569.
(xxxvi) A highway segment along or near Mississippi 18 beginning at or near U.S. 61 and extending northerly to or near Mississippi 27.
(xxxvii) A highway segment consisting of four (4) lanes along or near Mississippi 12 beginning at or near U.S. 51 and extending to or near Kosciusko.
(xxxviii) A highway segment along or near Mississippi 25 beginning at Iuka and extending northerly to the Mississippi/Tennessee state line.
(xxxix) A highway segment along or near Mississippi 25 beginning at U.S. 45 Alternate and extending northeasterly to or near Aberdeen.
(xl) A highway segment along or near Mississippi 7 beginning at I-55 and extending northeasterly to Mississippi 9W.
(xli) A highway segment along or near Mississippi 7 beginning at Greenwood and extending northeasterly to Grenada.
(xlii) A highway segment along or near U.S. 98 beginning at or near U.S. 84 at or near Meadville and extending easterly to or near I-55.
(xliii) A highway segment along or near Mississippi 35 beginning at the Mississippi/Louisiana state line and extending northerly to or near U.S. 98 at or near Foxworth.
(xliv) A highway segment along or near Mississippi 53 beginning at or near U.S. 49 and extending northwesterly to or near I-59.
(xlv) A highway segment along or near Mississippi 603 beginning at or near Mississippi 43 and extending northerly to or near Mississippi 53.
(g) The Transportation Commission and the Mississippi Department of Transportation shall, in addition to all other projects, consider the following as mid-range needs when establishing the initial priority schedule pursuant to paragraph (a) of this section:
(i) A highway segment along or near U.S. 49 beginning at U.S. 61 and extending northwesterly to the Arkansas state line.
(ii) A highway segment along or near Mississippi 8 beginning at or near Rosedale and extending easterly to or near Grenada.
(iii) A highway segment along or near Mississippi 25 beginning at the end of the existing four-lane and extending northerly to or near the Tishomingo county line.
(iv) A highway segment along or near Mississippi 25 beginning at or near Mississippi 23 and extending northerly to or near U.S. 78.
(v) A highway segment along or near Mississippi 12 beginning at or near Kosciusko and extending northeasterly to or near Ethel; then beginning at or near Weir and extending northeasterly to or near Mississippi 15; then beginning at or near Longview and extending northeasterly to or near Starkville.
(vi) A highway segment along or near Mississippi 35 beginning at or near Hillsboro and extending northerly to or near Mississippi 487.
(vii) A highway segment along or near Mississippi 35 beginning at or near Mississippi 25 and extending northerly to or near I-55.
(viii) A highway segment along or near Mississippi 16 beginning at or near Mississippi 25 and extending easterly to or near BIA 22.
(ix) A highway segment along or near Mississippi 22 beginning at or near Edwards and extending northeasterly to or near Canton.
(x) An Interstate highway segment along or near I-55 beginning at or near I-220 and extending northerly to or near Canton.
(xi) An Interstate highway segment along or near I-20 beginning at or near U.S. 61 north and extending easterly to or near the Flowers Interchange.
(xii) An Interstate highway segment along or near I-20 beginning at or near the Mississippi 18 Interchange and extending easterly to or near I-55 south.
(xiii) An Interstate highway segment along or near I-20 beginning at or near I-55 north and extending easterly to or near U.S. 49.
(xiv) A highway segment along or near Mississippi 43 beginning at or near Kiln and extending northwesterly to or near the Pearl River county line.
(xv) A highway segment along or near Mississippi 12 beginning at or near Ethel and extending northeasterly to or near Weir; then beginning at or near Mississippi 15 and extending northeasterly to Longview.
(xvi) A highway segment along or near Mississippi 27 beginning at the Mississippi/Louisiana state line and extending northerly to or near Crystal Springs.
(xvii) A highway segment along or near Mississippi 33 beginning at or near Fayette and extending southerly to or near the Mississippi/Louisiana state line.
(xviii) A highway segment along or near Mississippi 18 beginning at or near Bay Springs and extending northeasterly to or near Brandon.
(xix) A highway segment along or near Mississippi 24 beginning at or near Gloster and extending to or near Liberty.
(h) The Transportation Commission and the Mississippi Department of Transportation shall, in addition to all other projects, consider the following as long-range needs when establishing the initial priority schedule pursuant to paragraph (a) of this section:
(i) A highway segment along or near Mississippi 19 beginning at or near Mississippi 15 and extending northwesterly to or near Kosciusko.
(ii) An Interstate highway segment along or near I-55 beginning at or near Senatobia and extending northerly to Hernando.
(iii) An Interstate highway segment along or near I-20 beginning at or near the Flowers Interchange and extending easterly to or near Clinton Raymond Road Interchange.
(iv) An Interstate highway segment along or near I-20 beginning at or near the Brandon Crossgates Interchange and extending easterly to or near the Pelahatchie Mississippi 43 Interchange.
(v) An Interstate highway segment along or near I-55 beginning at or near the High Street Interchange and extending northerly to or near Mississippi 25.
(vi) An Interstate highway segment along or near I-55 beginning at or near Terry and extending northerly to or near the Elton Road Interchange.
(vii) An Interstate highway along or near I-20 beginning at or near Chunky and extending easterly to or near I-59.
(viii) An Interstate highway along or near I-20/59 beginning at or near Mississippi 39 and extending easterly to or near Toomsuba.
(ix) A highway segment along or near Mississippi 16 beginning at or near I-55 and extending to or near U.S. 49.
(x) A highway segment along or near Mississippi 4 beginning at or near U.S. 61 and extending easterly to or near I-55 at or near Senatobia.
(xi) A roadway segment along or near Lakeshore Road beginning at or near U.S. 90 and extending northerly to or near South Beach Boulevard.
(xii) A highway segment beginning at or near Ellisville and extending northerly to or near the northern city limits of Laurel.
(xiii) An Interstate highway segment along or near I-110 beginning at or near U.S. 90 and extending northerly to or near I-10.
(xiv) A highway segment along or near Mississippi 16 beginning at or near Scooba and extending westerly to or near DeKalb.
(xv) A highway segment along or near U.S. 49 East beginning at or near Yazoo City and extending northerly to or near U.S. 82.
(xvi) A highway segment along or near Mississippi 7 beginning at or near Oxford and extending northerly to the Mississippi/Tennessee state line.
(xvii) A highway segment along or near Mississippi 57 beginning at or near Vancleave and extending northerly to or near U.S. 98.
(xviii) A highway segment along or near Mississippi 35 beginning at or near I-55 and extending northerly to Mississippi 6.
(xix) A highway segment along or near Mississippi 35 beginning at or near U.S. 98 and extending northerly to I-20.
(6) The commission shall, in addition to other projects, consider the following highway segments for improvements and highway modifications, including, but not limited to, straightening and realignment of the existing roadway, the addition of passing lanes and the widening of existing lanes, the addition of turn lanes and improvement of shoulders:
(a) Mississippi 3 from U.S. 61 to U.S. 49 West.
(b) Mississippi 3 from Tutwiler to U.S. 61.
(c) Mississippi 7 from Mississippi 9 West to I-55.
(d) Mississippi 7 from U.S. 82 to I-55.
(e) Mississippi 8 from U.S. 49 West to I-55.
(f) Mississippi 9 from Mississippi 7 to U.S. Highway 82.
(g) Mississippi 9 from Mississippi 6 to U.S. 78.
(h) Mississippi 9 from Mississippi 7 to Mississippi 300.
(i) Mississippi 12 from U.S. 61 to I-55.
(j) Mississippi 12 from U.S. 82 to the Mississippi/Alabama state line.
(k) Mississippi 12 from the city limits of Ackerman to the city limits of Sturgis.
(l) Mississippi 12 from U.S. 49 West to U.S. 61.
(m) Mississippi 12 from Kosciusko to I-55.
(n) Mississippi 15 from I-10 to U.S. 98.
(o) Mississippi 15 from Mississippi 18 to I-20.
(p) Mississippi 16 from Mississippi 39 to U.S. 45.
(q) Mississippi 16 from Mississippi 39 to Philadelphia.
(r) Mississippi 18 from U.S. 61 to the city limits of Utica.
(s) Mississippi 18 from U.S. 45 to U.S. 80.
(t) Mississippi 24 from Mississippi 33 to Mississippi 48.
(u) Mississippi 24 from U.S. 61 to Fort Adams.
(v) Mississippi 26 from Mississippi 43 to Mississippi 63.
(w) Mississippi 27 from the Mississippi/Louisiana state line to I-55.
(x) Mississippi 28 from Mississippi 33 to I-55.
(y) Mississippi 28 from U.S. 51 to U.S. 49.
(z) Mississippi 28 from U.S. 84 to U.S. 49.
(aa) Mississippi 33 from U.S. 61 to the Mississippi/Louisiana state line.
(bb) Mississippi 35 from U.S. 98 to I-20.
(cc) Mississippi 39 from DeKalb to the Meridian Naval Air Station.
(dd) Mississippi 42 from U.S. 84 to U.S. 49.
(ee) Mississippi 43 from Mississippi 26 to Picayune.
(ff) Mississippi 48 from Mississippi 35 to U.S. 51.
(gg) Mississippi 50 from Mississippi 15 to the Mississippi/Alabama state line.
(hh) Mississippi 69 from Columbus to the Mississippi/Alabama state line.
(ii) Mississippi 389 from Starkville to Mississippi 15.
(jj) Mississippi 469 from U.S. 49 to Mississippi 28.
(kk) Mississippi 469 from U.S. 49 to Mississippi 468.
(ll) Mississippi 547 from Mississippi 28 to U.S. 61.
(mm) Mississippi 550 from Mississippi 28 to I-55.
(nn) Mississippi 563 from U.S. 61 to Mississippi 33.
(oo) Mississippi 567 from Mississippi 24 to U.S. 98.
(pp) Mississippi 569 from Liberty to Mississippi 570.
(qq) Mississippi 570 from Summitt to Smithdale.
(rr) Mississippi 589 from Liberty to I-55.
(ss) Mississippi 589 from U.S. 98 to I-59.
(tt) Mississippi 603 from I-10 to Kiln/Delisle Road.
(uu) Old U.S. 45 beginning in the City of Meridian at or near the old Coca-Cola Company and extending northerly approximately two (2) miles to just beyond the Town of Marion.
(vv) U.S. 49 East from Yazoo City to Tutwiler.
(ww) U.S. 49 from Tutwiler to Clarksdale.
(xx) U.S. 49 from Indianola to Clarksdale.
(7) The Mississippi Transportation Commission shall conduct a feasibility study and prepare a conceptual design for a thoroughfare that encircles the City of Hattiesburg.
(8) The construction priorities established in this section shall not be construed as prohibiting the completion of highway segments which, on July 1, 1987, are included in the current three-year plan under Section 65-1-141, and for which, on July 1, 1987, grade and drainage has been completed or contracts for grade and drainage have been let. Nothing shall preclude the construction of fully controlled access highways.
(9) Contracts may be let and construction may commence and be performed concurrently on any of the highway segments designated in subsections (3), (4) and (5) of this section, notwithstanding the priorities established for the letting of contracts on the various segments designated therein, provided that funds are available and, provided that, at all times, the percentages of all contracts required to be let on the segments designated in subsection (3) of this section are, in fact, let no later than the dates established therein.
(10) (a) All highway construction and reconstruction authorized under this section shall be performed by contract let on competitive bid in the manner provided by statute; however, highway segments shall be constructed in lengths of not less than ten (10) miles.
(b) It is the intent of the Legislature that not less than ten percent (10%) of the amounts authorized to be expended for construction and reconstruction of the four-lane highway segments designated in this section shall be expended with small business concerns owned and controlled by socially and economically disadvantaged individuals. The term "socially and economically disadvantaged individuals" shall have the meaning ascribed to such term under Section 8(d) of the Small Business Act (15 USCS, Section 637(d)) and relevant subcontracting regulations promulgated pursuant thereto; except that women shall be presumed to be socially and economically disadvantaged individuals for the purposes of this paragraph (b).
(11) (a) Notwithstanding the provisions of subsection (10)(a) of this section, the Mississippi Transportation Commission may construct highway segments of less than ten (10) miles in length if:
(i) The segment as described in subsection (3) or (4) of this section or the schedule of priorities established in subsection (5) of this section is less than ten (10) miles in length;
(ii) The segment will connect two (2) existing four-lane highways;
(iii) The segment will connect an existing four-lane highway with an incorporated municipality;
(iv) The segment will connect an existing four-lane highway with a river, the state boundary or any other natural or man-made barrier;
(v) For a particular project, the costs of constructing a single segment of at least ten (10) miles in length would greatly exceed the aggregate costs of constructing two (2) or more segments; or
(vi) The segment is in an urban area and involves the completion of bypasses or other construction which will facilitate and accommodate major traffic movement.
(b) In any case in which the Transportation Commission authorizes the construction of a highway segment of less than ten (10) miles in length, the commission shall set forth and record in its official minutes explanation and justification therefor based upon one or more of the conditions prescribed in paragraph (a) of this subsection.
(12) (a) To assist in defraying the costs and expenses for construction, reconstruction and relocation of the four-lane highway system described in this section, the following revenues shall be paid out of such funds made available to the Transportation Commission and the Mississippi Department of Transportation:
(i) From matched federal funds or other federal funds, Thirty-two Million Dollars ($32,000,000.00) for fiscal year 1988, Twenty-five Million Dollars ($25,000,000.00) for fiscal year 1989, Thirty Million Dollars ($30,000,000.00) for fiscal year 1990 and fifty percent (50%) of such federal funds for fiscal year 1991 and each fiscal year thereafter; and
(ii) Five Million Dollars ($5,000,000.00) from matched federal bridge replacement funds for fiscal year 1988 and each fiscal year thereafter when the segments proposed for construction contain bridges that are eligible for replacement under the Federal Aid Bridge Replacement Program.
(b) Federal funds in addition to the federal funds specified in paragraph (a) of this subsection may be used for the construction, reconstruction and relocation of the four-lane highway system described in this section. Such federal funds may be utilized in lieu of state funding that would otherwise be utilized for such system; provided, however, that the annual total amount of funding for the construction, reconstruction and relocation of the highway system described in this section shall not be less than it would have otherwise been without the utilization of such additional federal funds.
(13) The Transportation Commission shall adopt an economic heavy corridor management plan for economic regions of the state that currently or have the potential of developing economic opportunities that will maintain or increase jobs in that region. The Mississippi Transportation shall consult with the Mississippi Transportation Infrastructure Advisory Committee to identify and develop an effective and efficient economic heavy corridor system. The following highways shall be given heavy corridor priority based on their current usage, however other highways or regions may be added under the corridor management plan:
(a) Highway 49 up to interstate standards from I-20 to Highway 469.
(b) Highway 84 heavy corridor from Highway 45 to Highway 61.
(c) Highway 61 heavy corridor from Highway 8 to Highway 84.
(d) Highway 82 heavy corridor form Highway 45 to the Mississippi River.
(e) Highway 25 six (6) lanes from I-55 to Highway 471.
(f) Highway 24 heavy corridor from I-55 to Highway 61.
(g) Highway 8 heavy corridor from Highway 61 to Highway 1.
(h) Highway 15 heavy corridor from Highway 6 to Highway 72.
(i) Highway 19 heavy corridor from City of Collinsville to City of Philadelphia.
(j) Highway 57 heavy corridor from I-10 to Highway 84.
( * * *14) The Transportation Department
shall submit a report to the Legislature by January 10 of each calendar year
setting forth the current status of the construction program set forth in this
section to include, but not be limited to, the following information:
(a) Specific segments on which engineering is being performed or has been completed;
(b) Specific segments for which right-of-way has been acquired or is being acquired;
(c) Specific segments for which construction contracts have been let;
(d) Specific segments on which construction is in progress;
(e) Specific segments on which construction has been completed;
(f) Projections for completion of the next step on each segment;
(g) Revenue derived for such construction program from each revenue source contained in Chapter 322, Laws of 1987, and in Chapter 557, Laws of 1994;
(h) For each fiscal year beginning in 1994, a detailed cash flow projection by source of program activities and an estimate of when the program will encounter a funding shortage due to costs exceeding original projections;
(i) A schedule of all complete and open-to-traffic highway segments and the related total cost of each segment;
(j) A schedule of all highway segments on which all contracts necessary for completion of the segments were not let as of the date required by law;
(k) A complete recap of all program receipts by source, and of all disbursements for the prior fiscal year and cumulative totals since the inception of the program as compared to projections; and
(l) A statement from the Department of Transportation regarding the status of the funding of the program based on agency cost experience and projections for the future.
The report shall be deemed submitted when ten (10) copies are submitted to the Clerk of the House of Representatives and ten (10) copies are submitted to the Secretary of the Senate.
SECTION 17. (1) There is created a Mississippi Transportation Infrastructure Advisory Committee to study the state's economy and in an advisory capacity to identify and develop and effective and efficient economic heavy corridor transportation system in Mississippi. The committee shall present its findings to the Mississippi Transportation Commission and the Mississippi Department of Transportation.
(2) The task force shall be composed of the following members:
(a) The Chairman of the Senate Highways and Transportation Committee;
(b) The Chairman of the House Transportation Committee;
(c) One (1) member designated by the Mississippi Economic Council;
(d) One (1) member designated by the Mississippi Development Authority;
(e) One (1) member designated by the Board of Trustees of State Institutions of Higher Learning;
(f) One (1) member designated by the Mississippi Delta Council; and
(g) One (1) member designated by the T1 Coalition.
(3) Appointments shall be made within thirty (30) days after the effective date of this act, and, within fifteen (15) days thereafter on a day to be designated jointly by the Chair of the Senate Highways and Transportation Committee and the Chair of the House Transportation Committee, who shall serve as co-chairmen. All members shall be notified in writing of all meetings, such notices to be electronically transmitted or mailed at least seven (7) days before the date on which a meeting is to be held.
(4) The committee shall be assisted by administrative and legal staff members of the Legislature and any other staff assistance requested of the Mississippi Department of Transportation and the Mississippi Development Authority. To effectuate the purposes of this section, any department, division, board, bureau, commission or agency of the state or of any political subdivision thereof, at the request of the chairman of the task force, shall provide to the committee such facilities, assistance and data as will enable the committee properly to carry out its duties.
SECTION 18. (1) There is hereby created a Joint Legislative Committee on Highway, Bridge, and Road funding. The committee shall consist of the following members:
(a) The Chairs of the Senate Highways and Transportation Committee, and the House Transportation Committee;
(b) The Chairs of the Senate Finance Committee, and the Chair of the House Ways and Means Committee;
(c) Three (3) members of the Senate appointed by the Lieutenant Governor, representing each of the Supreme Court Districts; and
(d) Three (3) members of the House appointed by the Speaker of the House of Representatives representing each of the Supreme Court Districts.
(2) Members shall receive from their respective houses:
(a) Per diem compensation for each day engaged in the discharge of official duties at the same rate as compensated during a special session of the Legislature and reimbursement for all actual and necessary expenses incurred in the discharge of official duties, including mileage as authorized by law; or
(b) Per diem compensation for each day engaged in the discharge of official duties in the amount authorized by Section 25-3-69 and a mileage allowance and an expense allowance in the amount authorized by Section 5-1-47.
(3) The committee shall be responsible for:
(a) Studying and recommending appropriate revenue sources to insure the long-term adequate funding for repairs to state highways and bridges, as well as funds to provide assistance to local governments;
(b) Studying and recommending criteria to be used in allocating state revenues to local governments for road and bridge repair;
(c) Considering the feasibility or desirability of using state general obligation bonds for the repair or replacement of long-lived assets such as bridges in the state system or locally maintained bridges. The committee shall also make recommendations on when bond financing should be considered for these purposes; and
(d) Studying and making recommendations on issues relative to the financing of a highway system that will insure the safe transportation of Mississippi's citizens and visitors and will foster the continued economic development of the state.
(3) The committee may call upon the staff of the Mississippi Department of Transportation, the Mississippi Department of Revenue, or any other agency, department, or legislative committee to assist it in its work.
(4) The committee shall prepare a report to the 2015 Legislature and be dissolved no later than January 31, 2015.
SECTION 19. Sections 63-13-1, 63-13-3, 63-13-5, 63-13-7, 63-13-8, 63-13-9, 63-13-11, 63-13-13, 63-13-15, 63-13-17, 63-13-19, 63-13-21, 63-13-23, 63-13-25, 63-13-27 and 63-13-29, Mississippi Code of 1972, which create the Mississippi Motor Vehicle Safety Inspection Law, are hereby repealed.
SECTION 20. Section 63-7-59, Mississippi Code of 1972, is amended as follows:
63-7-59. (1) No person shall drive any motor vehicle required to be registered in this state upon the public roads, streets or highways in this state with any sign or poster, or with any glazing material which causes a mirrored effect, upon the front windshield, side wings or side or rear windows of the vehicle, other than a certificate or other paper required or authorized to be so displayed by law. No person shall drive any motor vehicle required to be registered in this state upon the public roads, streets or highways in this state with any tinted film, glazing material or darkening material of any kind on the windshield of a motor vehicle except material designed to replace or provide a sun shield in the uppermost area as authorized to be installed by manufacturers of vehicles under federal law.
(2) From and after July 1, 2006, no person shall drive any motor vehicle required to be registered in this state upon the public roads, streets or highways in this state with any window tinted or darkened, by tinted film or otherwise, unless:
(a) The windshield of the vehicle has affixed to it a label as provided under subsection (6) of this section certifying that all the windows of the vehicle have a light transmittance of twenty-eight percent (28%) or more; or
(b) The owner or operator of the vehicle has a certificate of medical exemption issued under subsection (4) of this section.
(3) The prohibitions of subsection (2) of this section shall not apply to (a) school buses, other buses used for public transportation, any bus or van owned or leased by a nonprofit organization duly incorporated under the laws of this state or any funeral home services vehicle, any limousine owned or leased by a private or public entity, or any government-owned law enforcement or fire department vehicle or any volunteer fire department vehicle; (b) any window behind the front two (2) side windows, including the rear window, of any pickup truck, van, motor home, recreational vehicle, sport utility vehicle or multipurpose vehicle that has been tinted or darkened after factory delivery to the extent that the light transmittance of the window meets the minimum light transmittance requirements authorized to be installed for that window and for that vehicle under federal law or regulations before factory delivery; or (c) any other motor vehicle the windows of which have been tinted or darkened before factory delivery as permitted by federal law or federal regulations.
(4) Notwithstanding the provisions of subsection (2) of this section, it shall be lawful for any person who has been diagnosed by a physician licensed to practice medicine in the State of Mississippi as having a physical condition or disease that is seriously aggravated by minimum exposure to sunlight to place or have placed upon the windshield or windows of any motor vehicle which he owns or operates or within which he regularly travels as a passenger tinted film or other darkening material that would otherwise be in violation of this section. However, any vehicle, in order to be exempt under this subsection (4), shall have prominently displayed on the vehicle dashboard a certificate of medical exemption on a form prepared by the Commissioner of Public Safety and signed by the person on whose behalf the certificate is issued. The special certificate authorized by this subsection (4) shall be issued free of charge to the applicants through the offices of the tax collectors of the counties. Each applicant shall present to the issuing official (a) an affidavit signed personally by the applicant and signed and attested by a physician which states the applicant's physical condition or disease which entitles him to an exemption under this subsection (4); and (b) proof of ownership of the motor vehicle by the applicant, or a signed affidavit by the owner of a motor vehicle operated for the use of the applicant, for which he is obtaining the certificate.
(5) The windshield on every motor vehicle shall be equipped with a device for cleaning rain, snow or other moisture from the windshield, which device shall be so constructed as to be controlled or operated by the driver of the vehicle.
(6) The Department of
Public Safety shall issue labels * * *
that shall be affixed to the lower left corner of the windshield * * *,
shall be legible from outside the vehicle, and shall indicate the label
registration number, a certification of compliance with Mississippi law, and
such other information as the Commissioner of Public Safety deems appropriate.
The labels shall be of a type which is pressure-sensitive, self-destructive
upon removal, and no larger than one (1) inch square in size. Before affixing
the label, the * * * Department of Public Safety shall conduct
a test to determine that the window complies with the light transmittance
requirements prescribed under subsection (2) of this section. The test shall
be conducted using such methods or devices as may be approved and certified not
less often than annually by the Department of Public Safety. * * * For
conducting * * *
the tests, * * * the Department of Public Safety
shall charge and collect a fee of Five Dollars ($5.00). * * * The fee * * *
may be expended, upon legislative appropriation, for the operational expenses
of the department. No fee shall be charged unless a test is actually performed
under this subsection (6) * * *, and no inspection station shall be required to perform a test to
determine if the windows of a motor vehicle have been tinted or darkened with
any tinted film or other darkening material after factory delivery so long as
the inspection station does not issue a motor vehicle inspection certificate
for any such vehicle. The presence of a label upon the windshield
of a motor vehicle shall indicate that the person who affixed the label
certifies that the windows of the vehicle meet the restrictions of subsection
(2) of this section as to light transmittance.
(7) No person shall install any tinted film, darkening material, glazing material or any other material upon the windshield or any window of a motor vehicle which, after the installation thereof, would result in such vehicle being in violation of subsection (2) of this section.
* * *
( * * *8) It shall be unlawful for any person
to alter or reproduce any label or certificate of medical exemption approved by
the Commissioner of Public Safety under this section for the purpose of
misleading law enforcement officers * * * or to
knowingly use any approved label or certificate except as authorized by this
section.
( * * *9) Any person violating subsection
(7), (8) or (9) of this section, upon conviction, shall be punished by a fine
of not more than One Thousand Dollars ($1,000.00), or imprisonment in the
county jail for not more than three (3) months, or by both such fine and
imprisonment.
( * * *10) Any violation of this section
other than a violation of subsection (7) * * * or (8) * * * of this section shall be punishable
upon conviction as provided in Section 63-7-7.
( * * *11) Violations of this section shall
be enforced only by law enforcement officers of the Mississippi Department of
Public Safety and municipal law enforcement officers of municipalities having a
population of two thousand (2,000) or more on the public roads, streets and
highways under their jurisdiction.
( * * *12) The Department of Public Safety
shall initiate a public awareness program designed to inform and educate
persons of the provisions of this section. Funds for such public awareness
program shall be available through the office of the Governor's representative
for highway safety programs.
SECTION 21. Section 37-41-53, Mississippi Code of 1972, is amended as follows:
37-41-53. (1) Each school
board, person, firm or corporation transporting public school district children
on the public roads, streets and highways of the state with motor vehicles
shall have the motor vehicles inspected according to * * * regulations
promulgated by the State Department of Education. Each motor vehicle shall
be inspected by a competent mechanic to be safe for transporting pupils on the
roads, streets and highways of the state before it is released for such
purpose. If * * *
the motor vehicle is found to be unsafe for transporting pupils, then it
shall be properly repaired or adjusted as necessary before being used to
transport pupils. The provisions of this subsection shall not apply to
vehicles owned by individuals and under private contract to the school district
and used exclusively for transporting members of their immediate families.
(2) The State Department of Education may inspect, at its discretion, any school bus used for transporting school district pupils to and from the public schools or for activity purposes to determine the safety of such motor vehicle for operation on the roads, streets and highways of this state. In the event a vehicle is inspected and is found to be unsafe for transporting pupils, a report shall be filed with the appropriate school district official indicating its deficiencies with recommendations for correcting such deficiencies.
(3) If it is determined
that any school district buses are in such defective condition as to constitute
an emergency safety hazard, those buses may be condemned and removed from
service and shall not be returned to service until adequate repairs are
completed and * * *
the buses are reinspected by the State Department of Education. Any
school district official who approves the operation of any school bus that has
been removed from service under the conditions listed above, * * * before being reinspected by
the State Department of Education, shall be guilty of a misdemeanor, and * * * upon conviction, shall be punished by
imprisonment in the county jail for a period not to exceed sixty (60) days, or
a fine of not less than Five Hundred Dollars ($500.00) nor more than One
Thousand Dollars ($1,000.00), or by both such fine and imprisonment, in the
discretion of the court.
SECTION 22. Section 1 of Chapter 558, Laws of 2012, is amended to read as follows:
Section 1. (1) All
funds received by or on behalf of the State of Mississippi through a negotiated
settlement or recovery for economic and punitive damages in
connection with the explosion on, and sinking of, the mobile offshore drilling
unit Deepwater Horizon, except for any funds that are required by the
settlement to be paid to any other public entity, shall be deposited into * * * a special fund
hereby created in the State Treasury to be called the Deepwater Horizon Oil
Disaster Fund, for appropriation by the Legislature.
(2) Effective July 1, 2014, one-third (1/3) of the settlement funds ordered by the court for the State of Mississippi shall be transferred to the Mississippi Department of Transportation to be used as follows:
(a) Seventy-five percent (75%) for the maintenance of roads of greatest need in the state highway system, as determined by the Mississippi Transportation Commission; and
(b) Twenty-five percent (25%) to be transferred to the counties and municipalities for the maintenance of roads in the State Aid Road Program by the Mississippi Transportation Commission, with each county to receive an equal amount annually.
SECTION 23. This act shall take effect and be in force from and after July 1, 2014.