MISSISSIPPI LEGISLATURE
2016 Regular Session
To: Ways and Means
By: Representative Currie
AN ACT TO AMEND SECTION 67-1-41, MISSISSIPPI CODE OF 1972, TO DELETE THE AUTHORITY OF THE DEPARTMENT OF REVENUE TO BE THE SOLE WHOLESALE DISTRIBUTOR AND SELLER OF ALCOHOLIC BEVERAGES; TO AMEND SECTIONS 67-1-9, 67-1-18, 67-1-37, 67-1-47, 67-1-49, 67-1-51, 67-1-73, 67-1-79, 67-5-11, 67-5-13, 27-71-7, 27-71-9, 27-71-11, 27-71-15, 27-71-17, 27-71-21 AND 27-71-29, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO BRING FORWARD FOR THE PURPOSE OF AMENDMENT SECTION 67-1-5, MISSISSIPPI CODE OF 1972, WHICH DEFINES CERTAIN TERMS UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW, SECTION 67-1-17, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE SEIZURE AND SALE OF PROPERTY OF PERSONS UNLAWFULLY POSSESSING ALCOHOL, SECTION 67-1-43, MISSISSIPPI CODE OF 1972, WHICH PROVIDES A PENALTY FOR PURCHASING INTOXICATING LIQUOR FROM ANY SOURCE OTHER THAN THE DEPARTMENT OF REVENUE, SECTION 67-1-45, MISSISSIPPI CODE OF 1972, WHICH PROVIDES A PENALTY FOR MANUFACTURERS WHO SELL INTOXICATING LIQUOR TO ANY ENTITY OTHER THAN THE DEPARTMENT OF REVENUE, SECTION 67-1-57, MISSISSIPPI CODE OF 1972, WHICH SETS FORTH THE QUALIFICATIONS FOR THE ISSUANCE OF CERTAIN PERMITS UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW, SECTION 67-1-65, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE ISSUANCE OF CERTAIN PERMITS IN CERTAIN COUNTIES, SECTION 67-1-77, MISSISSIPPI CODE OF 1972, WHICH CONCERNS THE REGULATION OF THE SALE OF ALCOHOLIC BEVERAGES BY CERTAIN PERMITTEES, SECTIONS 67-1-93, 67-1-95 AND 67-1-97, MISSISSIPPI CODE OF 1972, WHICH CONCERNS THE FORFEITURE OF CERTAIN PROPERTY OTHER THAN ALCOHOLIC BEVERAGES, SECTION 27-71-5, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE LEVY OF AN ANNUAL PRIVILEGE TAX ON PERMIT HOLDERS UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW, SECTION 27-71-13, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE DEPARTMENT OF REVENUE TO MAKE CERTAIN PURCHASES FROM LIQUOR MANUFACTURERS, AND SECTION 27-71-25, MISSISSIPPI CODE OF 1972, WHICH REQUIRES CERTAIN RECORDS TO BE MAINTAINED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 67-1-41, Mississippi Code of 1972, is amended as follows:
67-1-41. (1) * * *
No person for the purpose of sale shall manufacture, distill, brew, sell,
possess, export, transport, distribute, warehouse, store, solicit, take orders
for, bottle, rectify, blend, treat, mix or process any alcoholic beverage
except in accordance with authority granted under this chapter, or as otherwise
provided by law for native wines.
(3)(2) * * * No alcoholic
beverage intended for sale or resale shall be imported, shipped or brought into
this state for delivery to any person other than as provided in this chapter, or
as otherwise provided by law for native wines.
(4)(3) * * * The * * * department may promulgate
rules and regulations which authorize on-premises retailers to purchase limited
amounts of alcoholic beverages from package retailers and for package retailers
to purchase limited amounts of alcoholic beverages from other package
retailers. The * * *
department shall develop and provide forms to be completed by the on-premises
retailers and the package retailers verifying the transaction. The completed
forms shall be forwarded to the * * * department within a period of
time prescribed by the * * *
department.
(5)(4) * * * The * * * department may promulgate
rules which authorize the holder of a package retailer's permit to permit
individual retail purchasers of packages of alcoholic beverages to return, for
exchange, credit or refund, limited amounts of original sealed and unopened
packages of alcoholic beverages purchased by the
individual from the package retailer.
(6)(5) * * * The * * * department shall maintain all
forms to be completed by applicants necessary for licensure by the * * * department at all district
offices of the * * *
department.
(7)(6) * * * The * * * department may promulgate
rules which authorize the manufacturer of an alcoholic beverage or wine to
import, transport and furnish or give a sample of alcoholic beverages or wines
to the holders of package retailer's permits, on-premises retailer's permits,
native wine retailer's permits and temporary retailer's permits who have not
previously purchased the brand of that manufacturer * * *. For each holder of the
designated permits, the manufacturer may furnish not more than five hundred
(500) milliliters of any brand of alcoholic beverage and not more than three
(3) liters of any brand of wine.
(8)(7) * * * The * * * department may promulgate
rules disallowing open product sampling of alcoholic beverages or wines by the
holders of package retailer's permits and permitting open product sampling of
alcoholic beverages by the holders of on-premises retailer's permits.
Permitted sample products shall be plainly identified "sample" and
the actual sampling must occur in the presence of the manufacturer's
representatives during the legal operating hours of on-premises retailers.
(9)(8) * * * The * * * department may promulgate
rules and regulations that authorize the holder of a research permit to import
and purchase limited amounts of alcoholic beverages from importers, wineries
and distillers of alcoholic beverages * * *. The * * * department shall develop and
provide forms to be completed by the research permittee verifying each transaction.
The completed forms shall be forwarded to the * * * department within a period of
time prescribed by the * * *
department. The records and inventory of alcoholic beverages shall be
open to inspection at any time by the Director of the Alcoholic Beverage
Control Division or any duly authorized agent.
SECTION 2. Section 67-1-9, Mississippi Code of 1972, is amended as follows:
67-1-9. (1) It shall be
unlawful for any person to manufacture, distill, brew, sell, possess, import
into this state, export from the state, transport, distribute, warehouse,
store, solicit, take order for, bottle, rectify, blend, treat, mix or process
any alcoholic beverage except as authorized in this chapter. However, nothing
contained herein shall prevent importers, wineries and distillers of alcoholic
beverages from storing such alcoholic beverages in private bonded warehouses
located within the State of Mississippi * * *.
The * * *
department is hereby authorized to promulgate rules and regulations for
the establishment of such private bonded warehouses and for the control of
alcoholic beverages stored in such warehouses. Additionally, nothing herein
contained shall prevent any duly licensed practicing physician or dentist from
possessing or using alcoholic liquor in the strict practice of his profession,
or prevent any hospital or other institution caring for sick and diseased
persons, from possessing and using alcoholic liquor for the treatment of bona
fide patients of such hospital or other institution. Any drugstore employing a
licensed pharmacist may possess and use alcoholic liquors in the combination of
prescriptions of duly licensed physicians. The possession and dispensation of
wine by an authorized representative of any church for the purpose of
conducting any bona fide rite or religious ceremony conducted by such church
shall not be prohibited by this chapter.
(2) Any person, upon conviction of any provision of this section, shall be punished as follows:
(a) By a fine of not less than One Hundred Dollars ($100.00), nor more than Five Hundred Dollars ($500.00), or by imprisonment in the county jail not less than one (1) week nor more than three (3) months, or both, for the first conviction under this section.
(b) By a fine of not less than One Hundred Dollars ($100.00) nor more than Five Thousand Dollars ($5,000.00) or by imprisonment in the county jail not less than sixty (60) days, nor more than six (6) months, or both fine and imprisonment, for the second conviction for violating this section.
(c) By a fine of not less than One Hundred Dollars ($100.00) nor more than Five Thousand Dollars ($5,000.00) or by imprisonment in the State Penitentiary not less than one (1) year, nor more than five (5) years, or both fine and imprisonment, for conviction the third time under this section for the violation thereof after having been twice convicted of its violation.
SECTION 3. Section 67-1-18, Mississippi Code of 1972, is amended as follows:
67-1-18. (1) Any alcoholic beverage, light wine, beer or raw material seized under the authority of this chapter, Chapter 3 of Title 67, or Chapter 31 of Title 97, Mississippi Code of 1972, shall be submitted to the custody of the Mississippi Department of Revenue for disposition.
(2) The department shall not dispose of any alcoholic beverage, light wine, beer or raw material without first having a hearing with reasonable notice to all individuals having an interest in the property and an opportunity for them to appear and establish their right or claim to the property. If no appeal is requested by the passage of the appropriate deadline, the department shall require the alcoholic beverages, light wine, beer or raw materials to be sold for the benefit of the state or destroyed.
(3) (a) If the department orders the property, other than alcoholic beverages, sold, then the property shall be sold to the highest bidder, the bidder being any person, firm or government agency. The offer for sale shall be made to not less than three (3) qualified prospective buyers, by mailing them an invitation to bid, which shall describe the property, terms of sale, method of delivery, manner of bidding and fixing a time of not more than fifteen (15) days from the date of invitation for opening of bids received by the department.
(b) All bids and payment shall be made in the manner as prescribed by the department. Bids, after opening, shall be subject to public inspection.
* * *
( * * *4) Any appeal from a seizure and
disposal made under this section shall be made pursuant to Section 67-1-72.
SECTION 4. Section 67-1-37, Mississippi Code of 1972, is amended as follows:
67-1-37. (1) The Department of Revenue, under its duties and powers with respect to the Alcoholic Beverage Control Division therein, shall have the following powers, functions and duties:
(a) To issue or refuse to issue any permit provided for by this chapter, or to extend the permit or remit in whole or any part of the permit monies when the permit cannot be used due to a natural disaster or act of God.
(b) To revoke, suspend or cancel, for violation of or noncompliance with the provisions of this chapter, or the law governing the production and sale of native wines, or any lawful rules and regulations of the department issued hereunder, or for other sufficient cause, any permit issued by it under the provisions of this chapter. The department shall also be authorized to suspend the permit of any permit holder for being out of compliance with an order for support, as defined in Section 93-11-153. The procedure for suspension of a permit for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a permit suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a permit suspended for that purpose, shall be governed by Section 93-11-157 or Section 93-11-163, as the case may be. If there is any conflict between any provision of Section 93-11-157 or Section 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or Section 93-11-163, as the case may be, shall control.
(c) To prescribe forms of permits and applications for permits and of all reports which it deems necessary in administering this chapter.
(d) To fix standards, not in conflict with those prescribed by any law of this state or of the United States, to secure the use of proper ingredients and methods of manufacture of alcoholic beverages.
(e) To issue rules regulating the advertising of alcoholic beverages in the state in any class of media and permitting advertising of the retail price of alcoholic beverages.
(f) To issue reasonable rules and regulations, not inconsistent with the federal laws or regulations, requiring informative labeling of all alcoholic beverages offered for sale within this state and providing for the standards of fill and shapes of retail containers of alcoholic beverages; however, such containers shall not contain less than fifty (50) milliliters by liquid measure.
(g) Subject to the provisions of subsection (3) of Section 67-1-51, to issue rules and regulations governing the issuance of retail permits for premises located near or around schools, colleges, universities, churches and other public institutions, and specifying the distances therefrom within which no such permit shall be issued. The Alcoholic Beverage Control Division shall not issue a package retailer's or on-premises retailer's permit for the sale or consumption of alcoholic beverages in or on the campus of any public school, community or junior college, college or university.
(h) To adopt and promulgate, repeal and amend, such rules, regulations, standards, requirements and orders, not inconsistent with this chapter or any law of this state or of the United States, as it deems necessary to control the manufacture, importation, transportation, warehousing, distribution and sale of alcoholic liquor, whether intended for beverage or nonbeverage use in a manner not inconsistent with the provisions of this chapter or any other statute, including the native wine laws.
(i) To call upon other administrative departments of the state, county and municipal governments, county and city police departments and upon prosecuting officers for such information and assistance as it may deem necessary in the performance of its duties.
(j) To prepare and submit to the Governor during the month of January of each year a detailed report of its official acts during the preceding fiscal year ending June 30, including such recommendations as it may see fit to make, and to transmit a like report to each member of the Legislature of this state upon the convening thereof at its next regular session.
(k) To inspect, or cause to be inspected, any premises where alcoholic liquors intended for sale are manufactured, stored, warehoused, distributed or sold, and to examine or cause to be examined all books and records pertaining to the business conducted therein.
(l) To investigate the administration of laws in relation to alcoholic liquors in this and other states and any foreign countries, and to recommend from time to time to the Governor and through him to the Legislature of this state such amendments to this chapter, if any, as it may think desirable.
(m) To designate hours and days when alcoholic beverages may be sold in different localities in the state which permit such sale.
(n) To assign employees to posts of duty at locations where they will be most beneficial for the control of alcoholic beverages and to take any other action concerning persons employed under this chapter as authorized by law and taken in accordance with the rules, regulations and procedures of the State Personnel Board.
(o) To enforce the provisions made unlawful by Sections 67-3-13, 67-3-15, 67-3-53, 67-3-57 and 67-3-70.
(p) To delegate its authority under this chapter to the Alcoholic Beverage Control Division, its director or any other officer or employee of the department that it deems appropriate.
(2) No alcoholic beverage shall be sold or consumed at any public athletic event at any public school, community or junior college, college or university.
SECTION 5. Section 67-1-47, Mississippi Code of 1972, is amended as follows:
67-1-47. All distillers or
distributors * * * of alcoholic
beverages * * * shall register with the Secretary of State giving
their name, address, name of all local agents and any other pertinent
information which may be required by the Secretary of State and appointing an
agent for the service of process within the State of Mississippi.
SECTION 6. Section 67-1-49, Mississippi Code of 1972, is amended as follows:
67-1-49. All distillers or
distributors * * * of alcoholic
beverages * * * shall, on or before February 1st of each year, file a
statement, under oath, with the * * * Department of Revenue
and with the Secretary of State, listing the names and addresses of each
person, firm or corporation in Mississippi to whom or which said distiller or
distributor shall have paid or agreed to pay any fee, retainer, salary, or
remuneration, during the preceding year, together with a statement of the
purpose for such payment. Failure to file such statement shall constitute
grounds for the * * *
department to suspend the right of the distiller or distributor to sell * * * alcoholic beverages
until such time as said statement shall be filed.
SECTION 7. Section 67-1-51, Mississippi Code of 1972, is amended as follows:
67-1-51. (1) Permits which may be issued by the department shall be as follows:
(a) Manufacturer's permit. A manufacturer's permit shall permit the manufacture, importation in bulk, bottling and storage of alcoholic liquor and its distribution and sale to manufacturers, wholesalers and retailers holding permits under this chapter in this state and to persons outside the state who are authorized by law to purchase the same, and to sell exclusively to the department.
Manufacturer's permits shall be of the following classes:
Class 1. Distiller's and/or rectifier's permit, which shall authorize the holder thereof to operate a distillery for the production of distilled spirits by distillation or redistillation and/or to operate a rectifying plant for the purifying, refining, mixing, blending, flavoring or reducing in proof of distilled spirits and alcohol.
Class 2. Wine manufacturer's permit, which shall authorize the holder thereof to manufacture, import in bulk, bottle and store wine or vinous liquor.
Class 3. Native wine producer's permit, which shall authorize the holder thereof to produce, bottle, store and sell native wines.
(b) Package retailer's permit. Except as otherwise provided in this paragraph and Section 67-1-52, a package retailer's permit shall authorize the holder thereof to operate a store exclusively for the sale at retail in original sealed and unopened packages of alcoholic beverages, including native wines, not to be consumed on the premises where sold. Alcoholic beverages shall not be sold by any retailer in any package or container containing less than fifty (50) milliliters by liquid measure. A package retailer's permit, with prior approval from the department, shall authorize the holder thereof to sample new product furnished by a manufacturer's representative or his employees at the permitted place of business so long as the sampling otherwise complies with this chapter and applicable department regulations. Such samples may not be provided to customers at the permitted place of business. In addition to the sale at retail of packages of alcoholic beverages, the holder of a package retailer's permit is authorized to sell at retail corkscrews, wine glasses, soft drinks, ice, juices, mixers and other beverages commonly used to mix with alcoholic beverages. Nonalcoholic beverages sold by the holder of a package retailer's permit shall not be consumed on the premises where sold.
(c) On-premises retailer's permit. An on-premises retailer's permit shall authorize the sale of alcoholic beverages, including native wines, for consumption on the licensed premises only; however, a patron of the permit holder may remove one (1) bottle of wine from the licensed premises if: (i) the patron consumed a portion of the bottle of wine in the course of consuming a meal purchased on the licensed premises; (ii) the permit holder securely reseals the bottle; (iii) the bottle is placed in a bag that is secured in a manner so that it will be visibly apparent if the bag is opened; and (iv) a dated receipt for the wine and the meal is available. Such a permit shall be issued only to qualified hotels, restaurants and clubs, and to common carriers with adequate facilities for serving passengers. In resort areas, whether inside or outside of a municipality, the department, in its discretion, may issue on-premises retailer's permits to such establishments as it deems proper. An on-premises retailer's permit when issued to a common carrier shall authorize the sale and serving of alcoholic beverages aboard any licensed vehicle while moving through any county of the state; however, the sale of such alcoholic beverages shall not be permitted while such vehicle is stopped in a county that has not legalized such sales.
(d) Solicitor's permit. A solicitor's permit shall authorize the holder thereof to act as salesman for a manufacturer or wholesaler holding a proper permit, to solicit on behalf of his employer orders for alcoholic beverages, and to otherwise promote his employer's products in a legitimate manner. Such a permit shall authorize the representation of and employment by one (1) principal only. However, the permittee may also, in the discretion of the department, be issued additional permits to represent other principals. No such permittee shall buy or sell alcoholic beverages for his own account, and no such beverage shall be brought into this state in pursuance of the exercise of such permit otherwise than through a permit issued to a wholesaler or manufacturer in the state.
(e) Native wine retailer's permit. A native wine retailer's permit shall be issued only to a holder of a Class 3 manufacturer's permit, and shall authorize the holder thereof to make retail sales of native wines to consumers for on-premises consumption or to consumers in originally sealed and unopened containers at an establishment located on the premises of or in the immediate vicinity of a native winery.
(f) Temporary retailer's permit. A temporary retailer's permit shall permit the purchase and resale of alcoholic beverages, including native wines, during legal hours on the premises described in the temporary permit only.
Temporary retailer's permits shall be of the following classes:
Class 1. A temporary one-day permit may be issued to bona fide nonprofit civic or charitable organizations authorizing the sale of alcoholic beverages, including native wine, for consumption on the premises described in the temporary permit only. Class 1 permits may be issued only to applicants demonstrating to the department, by a statement signed under penalty of perjury submitted ten (10) days prior to the proposed date or such other time as the department may determine, that they meet the qualifications of Sections 67-1-11, 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59. Class 1 permittees shall obtain all alcoholic beverages from package retailers located in the county in which the temporary permit is issued. Alcoholic beverages remaining in stock upon expiration of the temporary permit may be returned by the permittee to the package retailer for a refund of the purchase price upon consent of the package retailer or may be kept by the permittee exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages. The department, following review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.
Class 2. A temporary permit, not to exceed seventy (70) days, may be issued to prospective permittees seeking to transfer a permit authorized in paragraph (c) of this subsection. A Class 2 permit may be issued only to applicants demonstrating to the department, by a statement signed under the penalty of perjury, that they meet the qualifications of Sections 67-1-5(l), (m), (n), (o), (p) or (q), 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 and 67-1-59. The department, following a preliminary review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.
* * *If the
proposed applicant of a Class 1 or Class 2 temporary permit falsifies
information contained in the application or statement, the applicant shall
never again be eligible for a retail alcohol beverage permit and shall be
subject to prosecution for perjury.
Class 3. A temporary one-day permit may be issued to a retail establishment authorizing the complimentary distribution of wine, including native wine, to patrons of the retail establishment at an open house or promotional event, for consumption only on the premises described in the temporary permit. A Class 3 permit may be issued only to an applicant demonstrating to the department, by a statement signed under penalty of perjury submitted ten (10) days before the proposed date or such other time as the department may determine, that it meets the qualifications of Sections 67-1-11, 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59. A Class 3 permit holder shall obtain all alcoholic beverages from the holder(s) of a package retailer's permit located in the county in which the temporary permit is issued. Wine remaining in stock upon expiration of the temporary permit may be returned by the Class 3 temporary permit holder to the package retailer for a refund of the purchase price, with consent of the package retailer, or may be kept by the Class 3 temporary permit holder exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages. The department, following review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit. No retailer may receive more than twelve (12) Class 3 temporary permits in a calendar year. A Class 3 temporary permit shall not be issued to a retail establishment that either holds a merchant permit issued under paragraph (l) of this subsection, or holds a permit issued under Chapter 3, Title 67, Mississippi Code of 1972, authorizing the holder to engage in the business of a retailer of light wine or beer.
(g) Caterer's permit. A caterer's permit shall permit the purchase of alcoholic beverages by a person engaging in business as a caterer and the resale of alcoholic beverages by such person in conjunction with such catering business. No person shall qualify as a caterer unless forty percent (40%) or more of the revenue derived from such catering business shall be from the serving of prepared food and not from the sale of alcoholic beverages and unless such person has obtained a permit for such business from the Department of Health. A caterer's permit shall not authorize the sale of alcoholic beverages on the premises of the person engaging in business as a caterer; however, the holder of an on-premises retailer's permit may hold a caterer's permit. When the holder of an on-premises retailer's permit or an affiliated entity of the holder also holds a caterer's permit, the caterer's permit shall not authorize the service of alcoholic beverages on a consistent, recurring basis at a separate, fixed location owned or operated by the caterer, on-premises retailer or affiliated entity and an on-premises retailer's permit shall be required for the separate location. All sales of alcoholic beverages by holders of a caterer's permit shall be made at the location being catered by the caterer, and such sales may be made only for consumption at the catered location. The location being catered may be anywhere within a county or judicial district that has voted to come out from under the dry laws or in which the sale, distribution and possession of alcoholic beverages is otherwise authorized by law. Such sales shall be made pursuant to any other conditions and restrictions which apply to sales made by on-premises retail permittees. The holder of a caterer's permit or his employees shall remain at the catered location as long as alcoholic beverages are being sold pursuant to the permit issued under this paragraph (g), and the permittee shall have at the location the identification card issued by the Alcoholic Beverage Control Division of the department. No unsold alcoholic beverages may be left at the catered location by the permittee upon the conclusion of his business at that location. Appropriate law enforcement officers and Alcoholic Beverage Control Division personnel may enter a catered location on private property in order to enforce laws governing the sale or serving of alcoholic beverages.
(h) Research
permit. A research permit shall authorize the holder thereof to operate a
research facility for the professional research of alcoholic beverages. Such
permit shall authorize the holder of the permit to import and purchase limited
amounts of alcoholic beverages from * * * importers, wineries and
distillers of alcoholic beverages for professional research.
(i) Alcohol processing permit. An alcohol processing permit shall authorize the holder thereof to purchase, transport and possess alcoholic beverages for the exclusive use in cooking, processing or manufacturing products which contain alcoholic beverages as an integral ingredient. An alcohol processing permit shall not authorize the sale of alcoholic beverages on the premises of the person engaging in the business of cooking, processing or manufacturing products which contain alcoholic beverages. The amounts of alcoholic beverages allowed under an alcohol processing permit shall be set by the department.
(j) Hospitality cart permit. A hospitality cart permit shall authorize the sale of alcoholic beverages from a mobile cart on a golf course that is the holder of an on-premises retailer's permit. The alcoholic beverages sold from the cart must be consumed within the boundaries of the golf course.
(k) Special service permit. A special service permit shall authorize the holder to sell commercially sealed alcoholic beverages to the operator of a commercial or private aircraft for en route consumption only by passengers. A special service permit shall be issued only to a fixed-base operator who contracts with an airport facility to provide fueling and other associated services to commercial and private aircraft.
(l) Merchant permit. A merchant permit shall be issued only to the owner of a spa facility, an art studio or gallery, or a cooking school, and shall authorize the holder to serve complimentary by the glass wine only, including native wine, at the holder's spa facility, art studio or gallery, or cooking school. A merchant permit holder shall obtain all wine from the holder of a package retailer's permit.
(m) Temporary wine charitable auction permit. A temporary permit, not to exceed five (5) days, may be issued to a qualifying charitable nonprofit organization that is exempt from taxation under Section 501(c)(3) or (4) of the Internal Revenue Code of 1986. The permit shall authorize the holder to sell wine for the limited purpose of raising funds for the organization during a live or silent auction that is conducted by the organization and that meets the following requirements: (i) the auction is conducted in an area of the state where the sale of wine is authorized; (ii) if the auction is conducted on the premises of an on-premises retailer's permit holder, then the wine to be auctioned must be stored separately from the wine sold, stored or served on the premises, must be removed from the premises immediately following the auction, and may not be consumed on the premises; (iii) the permit holder may not conduct more than two (2) auctions during a calendar year; (iv) the permit holder may not pay a commission or promotional fee to any person to arrange or conduct the auction.
(n) Event venue retailer's permit. An event venue retailer's permit shall authorize the holder thereof to purchase and resell alcoholic beverages, including native wines, for consumption on the premises during legal hours during events held on the licensed premises if food is being served at the event by a caterer who is not affiliated with or related to the permittee. The caterer must serve at least three (3) entrees. The permit may only be issued for venues that can accommodate two hundred (200) persons or more. The number of persons a venue may accommodate shall be determined by the local fire department and such determination shall be provided in writing and submitted along with all other documents required to be provided for an on-premises retailer's permit. The permittee must derive the majority of its revenue from event-related fees, including, but not limited to, admission fees or ticket sales for live entertainment in the building. "Event-related fees" do not include alcohol, beer or light wine sales or any fee which may be construed to cover the cost of alcohol, beer or light wine. This determination shall be made on a per event basis. An event may not last longer than two (2) consecutive days per week.
(o) Temporary theatre permit. A temporary theatre permit, not to exceed five (5) days, may be issued to a charitable nonprofit organization that is exempt from taxation under Section 501(c)(3) or (4) of the Internal Revenue Code and owns or operates a theatre facility that features plays and other theatrical performances and productions. The permit shall authorize the holder to sell alcoholic beverages, including native wines, to patrons of the theatre during performances and productions at the theatre facility for consumption during such performances and productions on the premises of the facility described in the permit. A temporary theatre permit holder shall obtain all alcoholic beverages from package retailers located in the county in which the permit is issued. Alcoholic beverages remaining in stock upon expiration of the temporary theatre permit may be returned by the permittee to the package retailer for a refund of the purchase price upon consent of the package retailer or may be kept by the permittee exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages.
(p) Charter ship operator's permit. Subject to the provisions of this paragraph (p), a charter ship operator's permit shall authorize the holder thereof and its employees to serve, monitor, store and otherwise control the serving and availability of alcoholic beverages to customers of the permit holder during private charters under contract provided by the permit holder. A charter ship operator's permit shall authorize such action by the permit holder and its employees only as to alcoholic beverages brought onto the permit holder's ship by customers of the permit holder as part of such a private charter. All such alcoholic beverages must be removed from the charter ship at the conclusion of each private charter. A charter ship operator's permit shall not authorize the permit holder to sell, charge for or otherwise supply alcoholic beverages to customers, except as authorized in this paragraph (p). For the purposes of this paragraph (p), "charter ship operator" means a common carrier that (i) is certified to carry at least one hundred fifty (150) passengers and/or provide overnight accommodations for at least fifty (50) passengers, (ii) operates only in the waters within the State of Mississippi, which lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, and (iii) provides charters under contract for tours and trips in such waters.
(q) Wholesaler's permit. A wholesaler's permit shall allow the permittee to sell, possess, import into the state, export from the state, transport, distribute, warehouse, store or solicit any alcoholic beverage authorized by law. The permittee may distribute and sell alcoholic beverages to manufacturers, wholesalers and retailers holding permits under this chapter in this state and to persons outside the state who are authorized by law to purchase the same.
(2) Except as otherwise provided in subsection (4) of this section, retail permittees may hold more than one (1) retail permit, at the discretion of the department.
(3) Except as otherwise provided in this subsection, no authority shall be granted to any person to manufacture, sell or store for sale any intoxicating liquor as specified in this chapter within four hundred (400) feet of any church, school, kindergarten or funeral home. However, within an area zoned commercial or business, such minimum distance shall be not less than one hundred (100) feet.
A church or funeral home may waive the distance restrictions imposed in this subsection in favor of allowing issuance by the department of a permit, pursuant to subsection (1) of this section, to authorize activity relating to the manufacturing, sale or storage of alcoholic beverages which would otherwise be prohibited under the minimum distance criterion. Such waiver shall be in written form from the owner, the governing body, or the appropriate officer of the church or funeral home having the authority to execute such a waiver, and the waiver shall be filed with and verified by the department before becoming effective.
The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a bed and breakfast inn listed in the National Register of Historic Places or to the sale or storage of alcoholic beverages in a historic district that is listed in the National Register of Historic Places, is a qualified resort area and is located in a municipality having a population greater than one hundred thousand (100,000) according to the latest federal decennial census.
(4) No person, either individually or as a member of a firm, partnership, limited liability company or association, or as a stockholder, officer or director in a corporation, shall own or control any interest in more than one (1) package retailer's permit, nor shall such person's spouse, if living in the same household of such person, any relative of such person, if living in the same household of such person, or any other person living in the same household with such person own any interest in any other package retailer's permit.
SECTION 8. Section 67-1-73, Mississippi Code of 1972, is amended as follows:
67-1-73. Every
manufacturer, including native wine producers, within or without the state, and
every other shipper of alcoholic beverages who sells any alcoholic beverage,
including native wine, within the state, shall, * * * within five
(5) days after the sale, file with the * * * department a copy of the
invoice of such sale showing in detail the kind of alcoholic beverage sold, the
quantities of each, the size of the container and the weight of the contents,
the alcoholic content, and the name and address of the person to whom sold.
Every person transporting
alcoholic beverages, including native wine, within this state to a point within
this state, whether such transportation originates within or without this
state, shall, within five (5) days after delivery of such shipment, furnish the * * * department a copy of the bill
of lading or receipt, showing the name or consignor or consignee, date, place
received, destination, and quantity of alcoholic beverages delivered. Upon
failure to comply with the provisions of this section, such person shall be
deemed guilty of a misdemeanor and upon conviction thereof shall be fined in
the sum of Fifty Dollars ($50.00) for each offense.
SECTION 9. Section 67-1-79, Mississippi Code of 1972, is amended as follows:
67-1-79. * * * Each delivery of any alcoholic beverage from a
wholesaler to a retail permittee shall be accompanied by an invoice of sale
or delivery slip which shall bear as its date the date of delivery of such
alcoholic beverage.
SECTION 10. Section 67-5-11, Mississippi Code of 1972, is amended as follows:
67-5-11. Within the
State of Mississippi, every native winery is authorized to make sales to * * * consumers at the location
of the native winery or its immediate vicinity. Every native winery is
authorized to make sales to any producer, manufacturer, wholesaler, retailer or
consumer located outside of the State of Mississippi who are authorized by law
to purchase the same.
SECTION 11. Section 67-5-13, Mississippi Code of 1972, is amended as follows:
67-5-13. (1) Upon every producer holding a permit for the production of native wine, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the production of native wine an annual privilege license tax in an amount equal to Ten Dollars ($10.00) for each ten thousand (10,000) gallons, or any part thereof, of native wine produced by the winery.
(2) There is levied and
assessed an excise tax upon each case of native wine sold by a producer to any
source to be collected from the producer in the amount provided for in Section
27-71-7. However, native wine produced in Mississippi for export and sale
without this state and native wine produced in Mississippi and sold to the * * * department shall not be
subject to the excise tax, nor shall the tax accrue or be collected on native
wines dispensed, as free samples in quantities of not more than six (6) ounces,
in the tasting room of a native winery.
(3) The privilege tax
imposed by subsection (1) of this section shall be collected in the same manner
as presently provided by law for the collection of other alcoholic beverages.
The excise tax imposed by subsection (2) of this section shall be reported
monthly by the producer to the * * * department on all sales made
in Mississippi to wholesalers or consumers at the location of the native
winery or its immediate vicinity, along with a statement of gallonage produced
during that month, and the producer shall remit the tax due and owing with each
report. The producer shall also include in the report a statement of gallonage
sold and exported for sale outside this state.
(4) All taxes levied by and collected under this section shall be deposited in the General Fund.
SECTION 12. Section 27-71-7, Mississippi Code of 1972, is amended as follows:
27-71-7. (1) There is
hereby levied and assessed an excise tax upon each case of alcoholic beverages
sold * * *
to be collected from each retail licensee at the time of sale in accordance
with the following schedule:
(a) Distilled spirits............... $2.50 per gallon
(b) Sparkling wine and champagne.... $1.00 per gallon
(c) Other wines, including native
wines........................ $ .35 per gallon
(2) (a) In addition to the
tax levied by subsection (1) of this section, and in addition to any other
markup collected, the Alcoholic Beverage Control Division shall collect a
markup of three percent (3%) on all alcoholic beverages, as defined in Section
67-1-5 * * *. The proceeds of the
markup shall be collected * * *by the division from each purchaser at the time of purchase in
a manner prescribed by the department.
(b) Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Alcoholism Treatment and Rehabilitation Fund," a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs. Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund. It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section 27-71-29 to match all federal funds which may be available for alcoholism treatment and rehabilitation.
From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Mental Health Programs Fund," a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department. Any revenue in the "Alcoholism Treatment and Rehabilitation Fund" which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the "Mental Health Programs Fund."
SECTION 13. Section 27-71-9, Mississippi Code of 1972, is amended as follows:
27-71-9. The * * * department may promulgate
regulations authorizing persons holding on-premises retailer's permits for
common carriers, as provided herein, to file periodic reports and pay a tax
based upon the value of alcoholic beverages sold while in this state * * *. * * *
SECTION 14. Section 27-71-11, Mississippi Code of 1972, is amended as follows:
27-71-11. * * *
The * * * department shall * * * maintain
statistics concerning the uniform prices of alcoholic beverages
throughout the state.
SECTION 15. Section 27-71-15, Mississippi Code of 1972, is amended as follows:
27-71-15. Except as
otherwise provided in Section 67-9-1 for the transportation of limited amounts
of alcoholic beverages for the use of an alcohol processing permittee, if
transportation requires passage through a county which has not authorized the
sale of alcoholic beverages, such transportation shall be by a sealed vehicle.
Such seal shall remain unbroken until the vehicle shall reach the place of
business operated by the permittee. The operator of any vehicle transporting
alcoholic beverages shall have in his possession an invoice * * *
covering the merchandise transported by the vehicle. The * * * department is authorized to
issue regulations controlling the transportation of alcoholic beverages.
When the restrictions
imposed by this section and by the regulation of the * * * department have not been
violated, the person transporting alcoholic beverages through a county wherein
the sale of alcoholic beverages is prohibited shall not be guilty of unlawful
possession and such merchandise shall be immune from seizure.
SECTION 16. Section 27-71-17, Mississippi Code of 1972, is amended as follows:
27-71-17. It shall be
unlawful for any person to counterfeit or reuse any label prescribed by the * * * department and used to
identify alcoholic beverages * * * and, upon conviction, the person shall be punished by a
fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in
the State Penitentiary for not less than one (1) year, nor more than ten (10)
years, or both.
SECTION 17. Section 27-71-21, Mississippi Code of 1972, is amended as follows:
27-71-21. Before any person
shall engage in the business of manufacturing, wholesaling or retailing
of alcoholic beverages, he may be required to enter into a bond payable to the
State of Mississippi, conditioned that he will conduct said business strictly
in accordance with the laws of the State of Mississippi, and that he will
comply with the rules and regulations prescribed by the * * * department, and pay all taxes
due the State of Mississippi. The amount of a bond required of a manufacturer,
not including a producer of native wine, and a wholesaler, shall not
exceed One Hundred Thousand Dollars ($100,000.00), and the amount required of a
retailer shall be Five Thousand Dollars ($5,000.00). Provided, however, any
retailer whose check for purchase of merchandise or payment of taxes shall be
dishonored may be required by the * * * department to post additional
bond not to exceed Five Thousand Dollars ($5,000.00). Such bond shall be made
in a surety company authorized to do business in the State of Mississippi and
shall be approved by the * * *commission department. The * * * department shall be
authorized to institute suit in the proper court for any violation of the
condition of said bonds. The amount of the bond required of a producer of
native wine shall be Five Thousand Dollars ($5,000.00).
As an alternative to
entering into a bond as required by this section, any person who shall engage
in the business of manufacturing, wholesaling or retailing alcoholic
beverages may, subject to the same conditions of conduct required for bonds,
deposit with the State Treasurer the equivalent amount of the bond required for
that particular person in cash or securities. The only securities allowable
for this purpose are those which may legally be purchased by a bank or for
trust funds, having a market value not less than that of the required bond.
The * * *
department shall file notice with the Treasurer for any violation of the
conditions of the cash or security deposit.
SECTION 18. Section 27-71-29, Mississippi Code of 1972, is amended as follows:
27-71-29. All taxes levied
by this article shall be paid to the * * * Department of Revenue
in cash or by personal check, cashier's check, bank exchange, post office money
order or express money order and shall be deposited by the commission in the
State Treasury on the same day collected, but no remittances other than cash
shall be a final discharge of liability for the tax herein imposed and levied
unless and until it has been paid in cash to the * * * Department of Revenue.
All taxes levied under
Section 27-71-7(1) and received by the * * * department under this article
shall be paid into the General Fund, and the three percent (3%) levied under
Section 27-71-7(2) and received by the * * * department under this article
shall be paid into the special fund in the State Treasury designated as the
"Alcoholism Treatment and Rehabilitation Fund" as required by law.
Any funds derived from the sale of alcoholic beverages * * * shall be
paid not less often than annually into the General Fund.
SECTION 19. Section 67-1-5, Mississippi Code of 1972, is brought forward as follows:
67-1-5. For the purposes of this chapter and unless otherwise required by the context:
(a) "Alcoholic beverage" means any alcoholic liquid, including wines of more than five percent (5%) of alcohol by weight, capable of being consumed as a beverage by a human being, but shall not include light wine and beer, as defined in Section 67-3-3, Mississippi Code of 1972, but shall include native wines. The words "alcoholic beverage" shall not include ethyl alcohol manufactured or distilled solely for fuel purposes or beer of an alcoholic content of more than eight percent (8%) by weight if the beer is legally manufactured in this state for sale in another state.
(b) "Alcohol" means the product of distillation of any fermented liquid, whatever the origin thereof, and includes synthetic ethyl alcohol, but does not include denatured alcohol or wood alcohol.
(c) "Distilled spirits" means any beverage containing more than four percent (4%) of alcohol by weight produced by distillation of fermented grain, starch, molasses or sugar, including dilutions and mixtures of these beverages.
(d) "Wine" or "vinous liquor" means any product obtained from the alcoholic fermentation of the juice of sound, ripe grapes, fruits or berries and made in accordance with the revenue laws of the United States.
(e) "Person" means and includes any individual, partnership, corporation, association or other legal entity whatsoever.
(f) "Manufacturer" means any person engaged in manufacturing, distilling, rectifying, blending or bottling any alcoholic beverage.
(g) "Wholesaler" means any person, other than a manufacturer, engaged in distributing or selling any alcoholic beverage at wholesale for delivery within or without this state when such sale is for the purpose of resale by the purchaser.
(h) "Retailer" means any person who sells, distributes, or offers for sale or distribution, any alcoholic beverage for use or consumption by the purchaser and not for resale.
(i) "State Tax Commission," "commission" or "department" means the Department of Revenue of the State of Mississippi, which shall create a division in its organization to be known as the Alcoholic Beverage Control Division. Any reference to the commission or the department hereafter means the powers and duties of the Department of Revenue with reference to supervision of the Alcoholic Beverage Control Division.
(j) "Division" means the Alcoholic Beverage Control Division of the Department of Revenue.
(k) "Municipality" means any incorporated city or town of this state.
(l) "Hotel" means an establishment within a municipality, or within a qualified resort area approved as such by the department, where, in consideration of payment, food and lodging are habitually furnished to travelers and wherein are located at least twenty (20) adequately furnished and completely separate sleeping rooms with adequate facilities that persons usually apply for and receive as overnight accommodations. Hotels in towns or cities of more than twenty-five thousand (25,000) population are similarly defined except that they must have fifty (50) or more sleeping rooms. Any such establishment described in this paragraph with less than fifty (50) beds shall operate one or more regular dining rooms designed to be constantly frequented by customers each day. When used in this chapter, the word "hotel" shall also be construed to include any establishment that meets the definition of "bed and breakfast inn" as provided in this section.
(m) "Restaurant" means:
(i) A place which is regularly and in a bona fide manner used and kept open for the serving of meals to guests for compensation, which has suitable seating facilities for guests, and which has suitable kitchen facilities connected therewith for cooking an assortment of foods and meals commonly ordered at various hours of the day; the service of such food as sandwiches and salads only shall not be deemed in compliance with this requirement. Except as otherwise provided in this paragraph, no place shall qualify as a restaurant under this chapter unless twenty-five percent (25%) or more of the revenue derived from such place shall be from the preparation, cooking and serving of meals and not from the sale of beverages, or unless the value of food given to and consumed by customers is equal to twenty-five percent (25%) or more of total revenue; or
(ii) Any privately owned business located in a building in a historic district where the district is listed in the National Register of Historic Places, where the building has a total occupancy rating of not less than one thousand (1,000) and where the business regularly utilizes ten thousand (10,000) square feet or more in the building for live entertainment, including not only the stage, lobby or area where the audience sits and/or stands, but also any other portion of the building necessary for the operation of the business, including any kitchen area, bar area, storage area and office space, but excluding any area for parking. In addition to the other requirements of this subparagraph, the business must also serve food to guests for compensation within the building and derive the majority of its revenue from event-related fees, including, but not limited to, admission fees or ticket sales to live entertainment in the building, and from the rental of all or part of the facilities of the business in the building to another party for a specific event or function.
(n) "Club" means an association or a corporation:
(i) Organized or created under the laws of this state for a period of five (5) years prior to July 1, 1966;
(ii) Organized not primarily for pecuniary profit but for the promotion of some common object other than the sale or consumption of alcoholic beverages;
(iii) Maintained by its members through the payment of annual dues;
(iv) Owning, hiring or leasing a building or space in a building of such extent and character as may be suitable and adequate for the reasonable and comfortable use and accommodation of its members and their guests;
(v) The affairs and management of which are conducted by a board of directors, board of governors, executive committee, or similar governing body chosen by the members at a regular meeting held at some periodic interval; and
(vi) No member, officer, agent or employee of which is paid, or directly or indirectly receives, in the form of a salary or other compensation any profit from the distribution or sale of alcoholic beverages to the club or to members or guests of the club beyond such salary or compensation as may be fixed and voted at a proper meeting by the board of directors or other governing body out of the general revenues of the club.
The department may, in its discretion, waive the five-year provision of this paragraph. In order to qualify under this paragraph, a club must file with the department, at the time of its application for a license under this chapter, two (2) copies of a list of the names and residences of its members and similarly file, within ten (10) days after the election of any additional member, his name and address. Each club applying for a license shall also file with the department at the time of the application a copy of its articles of association, charter of incorporation, bylaws or other instruments governing the business and affairs thereof.
(o) "Qualified resort area" means any area or locality outside of the limits of incorporated municipalities in this state commonly known and accepted as a place which regularly and customarily attracts tourists, vacationists and other transients because of its historical, scenic or recreational facilities or attractions, or because of other attributes which regularly and customarily appeal to and attract tourists, vacationists and other transients in substantial numbers; however, no area or locality shall so qualify as a resort area until it has been duly and properly approved as such by the department.
(i) The department may approve an area or locality outside of the limits of an incorporated municipality that is in the process of being developed as a qualified resort area if such area or locality, when developed, can reasonably be expected to meet the requisites of the definition of the term "qualified resort area." In such a case, the status of qualified resort area shall not take effect until completion of the development.
(ii) The term includes any state park which is declared a resort area by the department; however, such declaration may only be initiated in a written request for resort area status made to the department by the Executive Director of the Department of Wildlife, Fisheries and Parks, and no permit for the sale of any alcoholic beverage, as defined in this chapter, except an on-premises retailer's permit, shall be issued for a hotel, restaurant or bed and breakfast inn in such park.
(iii) The term includes:
1. The clubhouses associated with the state park golf courses at the Lefleur's Bluff State Park, the John Kyle State Park, the Percy Quin State Park and the Hugh White State Park;
2. The clubhouse and associated golf course where the golf course is adjacent to one or more planned residential developments and the golf course and all such developments collectively include at least seven hundred fifty (750) acres and at least four hundred (400) residential units;
3. Any facility located on property that is a game reserve with restricted access that consists of at least three thousand (3,000) contiguous acres with no public roads and that offers as a service hunts for a fee to overnight guests of the facility;
4. Any facility located on federal property surrounding a lake and designated as a recreational area by the United States Army Corps of Engineers that consists of at least one thousand five hundred (1,500) acres;
5. Any facility that is located in a municipality that is bordered by the Pearl River, traversed by Mississippi Highway 25, adjacent to the boundaries of the Jackson International Airport and is located in a county which has voted against coming out from under the dry law; however, any such facility may only be located in areas designated by the governing authorities of such municipality;
6. Any municipality with a population in excess of ten thousand (10,000) according to the latest federal decennial census that is located in a county that is bordered by the Pearl River and is not traversed by Interstate Highway 20, with a population in excess of forty-five thousand (45,000) according to the latest federal decennial census; however, the governing authorities of such a municipality may by ordinance:
a. Specify the hours of operation of facilities that offer alcoholic beverages for sale;
b. Specify the percentage of revenue that facilities that offer alcoholic beverages for sale must derive from the preparation, cooking and serving of meals and not from the sale of beverages;
c. Designate the areas in which facilities that offer alcoholic beverages for sale may be located;
7. The West Pearl Restaurant Tax District as defined in Chapter 912, Local and Private Laws of 2007;
8. Land that is owned by the Pearl River Valley Water Supply District and located in any county in which Mississippi Highway 43 and Mississippi Highway 25 intersect;
9. Any facility located on property that is a game reserve with restricted access that consists of at least eight hundred (800) contiguous acres with no public roads, that offers as a service hunts for a fee to overnight guests of the facility, and has accommodations for at least fifty (50) overnight guests;
10. Any facility that:
a. Consists of at least six thousand (6,000) square feet being heated and cooled along with an additional adjacent area that consists of at least two thousand two hundred (2,200) square feet regardless of whether heated and cooled,
b. For a fee is used to host events such as weddings, reunions and conventions,
c. Provides lodging accommodations regardless of whether part of the facility and/or located adjacent to or in close proximity to the facility, and
d. Is located on property that consists of at least thirty (30) contiguous acres;
11. Any facility and related property:
a. Located on property that consists of at least one hundred twenty-five (125) contiguous acres and consisting of an eighteen (18) hole golf course, and/or located in a facility that consists of at least eight thousand (8,000) square feet being heated and cooled,
b. Used for the purpose of providing meals and hosting events, and
c. Used for the purpose of teaching culinary arts courses and/or turf management and grounds keeping courses, and/or outdoor recreation and leadership courses;
12. Any facility and related property that:
a. Consist of at least eight thousand (8,000) square feet being heated and cooled,
b. For a fee is used to host events,
c. Is located on property on or near a bayou or other waterway,
d. Is used for the purpose of culinary arts courses, and/or outdoor recreation and leadership courses.
The status of these municipalities, districts, clubhouses, facilities, golf courses and areas described in subparagraph (iii) of this paragraph (o) as qualified resort areas does not require any declaration of same by the department.
(p) "Native wine" means any product, produced in Mississippi for sale, having an alcohol content not to exceed twenty-one percent (21%) by weight and made in accordance with revenue laws of the United States, which shall be obtained primarily from the alcoholic fermentation of the juice of ripe grapes, fruits, berries or vegetables grown and produced in Mississippi; provided that bulk, concentrated or fortified wines used for blending may be produced without this state and used in producing native wines. The department shall adopt and promulgate rules and regulations to permit a producer to import such bulk and/or fortified wines into this state for use in blending with native wines without payment of any excise tax that would otherwise accrue thereon.
(q) "Native winery" means any place or establishment within the State of Mississippi where native wine is produced, in whole or in part, for sale.
(r) "Bed and breakfast inn" means an establishment within a municipality where in consideration of payment, breakfast and lodging are habitually furnished to travelers and wherein are located not less than eight (8) and not more than nineteen (19) adequately furnished and completely separate sleeping rooms with adequate facilities, that persons usually apply for and receive as overnight accommodations; however, such restriction on the minimum number of sleeping rooms shall not apply to establishments on the National Register of Historic Places. No place shall qualify as a bed and breakfast inn under this chapter unless on the date of the initial application for a license under this chapter more than fifty percent (50%) of the sleeping rooms are located in a structure formerly used as a residence.
(s) "Board" shall refer to the Board of Tax Appeals of the State of Mississippi.
(t) "Spa facility" means an establishment within a municipality or qualified resort area and owned by a hotel where, in consideration of payment, patrons receive from licensed professionals a variety of private personal care treatments such as massages, facials, waxes, exfoliation and hairstyling.
(u) "Art studio or gallery" means an establishment within a municipality or qualified resort area that is in the sole business of allowing patrons to view and/or purchase paintings and other creative artwork.
(v) "Cooking school" means an establishment within a municipality or qualified resort area and owned by a nationally recognized company that offers an established culinary education curriculum and program where, in consideration of payment, patrons are given scheduled professional group instruction on culinary techniques. For purposes of this paragraph, the definition of cooking school shall not include schools or classes offered by grocery stores, convenience stores or drugstores.
SECTION 20. Section 67-1-17, Mississippi Code of 1972, is brought forward as follows:
67-1-17. (1) It shall be unlawful for any person to have or possess either alcoholic beverages or personal property intended for use in violating the provisions of this chapter, or regulations prescribed under this chapter, or Chapter 31 of Title 97, Mississippi Code of 1972. No property rights shall exist in any such personal property or alcoholic beverages. All such personal property and alcoholic beverages shall be considered contraband and shall be seized and forfeited to the State of Mississippi.
(2) The following are subject to forfeiture:
(a) All alcoholic beverages which have been manufactured, distilled, distributed, dispensed or acquired in violation of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972;
(b) All raw materials, products and equipment of any kind which are used, or intended for use, in manufacturing, compounding, processing, delivering, importing or exporting any alcoholic beverage in violation of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972;
(c) All property which is used, or intended for use, as a container for property described in items (a) or (b) of this subsection;
(d) All conveyances, including aircraft, vehicles or vessels, which are used, or intended for use, to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt, possession or concealment, of property described in item (a) of this subsection which is in excess of six (6) gallons or of property described in item (b) of this subsection; however,
(i) No conveyance used by any person as a common carrier in the transaction of business as a common carrier is subject to forfeiture under this section unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to a violation of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972;
(ii) No conveyance is subject to forfeiture under this section by reason of any act or omission proved by the owner thereof to have been committed or omitted without his knowledge or consent; if the confiscating authority has reason to believe that the conveyance is a leased or rented conveyance, then the confiscating authority shall notify the owner of the conveyance within five (5) days of the confiscation; and
(iii) A forfeiture of a conveyance encumbered by a bona fide security interest is subject to the interest of the secured party if he neither had knowledge of nor consented to the act or omission;
(e) All money, deadly weapons, books, records and research products and materials, including formulas, microfilm, tapes and data which are used, or intended for use, in violation of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972.
(3) Property subject to forfeiture may be seized by the Alcoholic Beverage Control Division and its agents, local law enforcement officers, Mississippi Highway Patrol officers and other law enforcement personnel charged by Section 67-1-91, with enforcing the provisions of this chapter upon process issued by any appropriate court having jurisdiction over the property. Seizure without process may be made if:
(a) The seizure is incident to an arrest or a search under a search warrant or an administrative inspection under Section 67-1-37(k);
(b) The property subject to seizure has been the subject of a prior judgment in favor of the state in a criminal injunction or forfeiture proceeding based upon this chapter or Chapter 31 of Article 97, Mississippi Code of 1972; or
(c) The Alcoholic Beverage Control Division of the State Tax Commission and other law enforcement personnel described in this subsection have probable cause to believe that the property was used or is intended to be used in violation of this chapter or Chapter 31 of Article 97, Mississippi Code of 1972.
(4) Alcoholic beverages and raw materials seized or detained under the authority of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972, is deemed to be in the custody of the agent or agency so seizing the property and subject only to the orders and decrees of the court having jurisdiction over the property. When such property is seized it may be retained as evidence until final disposition of the cause in which such property is involved, and then the agent or agency so seizing the property shall physically transfer such alcoholic beverage or raw material to the Director of the Alcoholic Beverage Control Division of the State Tax Commission together with an appropriate inventory of the items seized. Alcoholic beverages and raw materials seized or detained under the authority of this section shall be disposed of in accordance with the provisions of Section 67-1-18.
(5) Any property other than alcoholic beverages and raw materials seized or detained pursuant to this chapter or Chapter 31 of Title 97, Mississippi Code of 1972, shall be deemed to be in the custody of the agent or agency so seizing the property and subject only to the orders and decrees of the court having jurisdiction over the property. When such property is seized it may be retained as evidence until the final disposition of the cause in which such property is involved. Property seized or detained other than alcoholic beverages or raw materials shall be disposed of in accordance with the provisions of Sections 67-1-93, 67-1-95 and 67-1-97.
SECTION 21. Section 67-1-43, Mississippi Code of 1972, is brought forward as follows:
67-1-43. Any authorized retail distributor who shall purchase or receive intoxicating liquor from any source except from the commission, unless authorized by rules and regulations of the commission promulgated under subsection (4) of Section 67-1-41, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than Five Hundred Dollars ($500.00), nor more than Two Thousand Dollars ($2,000.00), to which may be added imprisonment in the county jail for not more than six (6) months. Any authorization of such person to sell intoxicating beverages may be revoked as provided by law.
SECTION 22. Section 67-1-45, Mississippi Code of 1972, is brought forward as follows:
67-1-45. No manufacturer, rectifier or distiller of intoxicating liquor shall sell or attempt to sell any such intoxicating liquor, except malt liquor, within the State of Mississippi, except to the commission, or to the holder of a research permit as provided in Section 67-1-41. A producer of native wine may sell native wines to the commission or to consumers at the location of the native winery or its immediate vicinity.
Any violation of this section by any manufacturer, rectifier or distiller shall be punished by a fine of not less than Five Hundred Dollars ($500.00), and not more than Two Thousand Dollars ($2,000.00), to which may be added imprisonment in the county jail not to exceed six (6) months.
SECTION 23. Section 67-1-57, Mississippi Code of 1972, is brought forward as follows:
67-1-57. Before a permit is issued the commission shall satisfy itself:
(a) That the applicant, if an individual, or if a partnership, each of the members of the partnership, or if a corporation, each of its principal officers and directors, or if a limited liability company, each member of the limited liability company, is of good moral character and, in addition, enjoys a reputation of being a peaceable, law-abiding citizen of the community in which he resides, and is generally fit for the trust to be reposed in him, is not less than twenty-one (21) years of age, and has not been convicted of a felony in any state or federal court.
(b) That, except in the case of an application for a solicitor's permit, the applicant is the true and actual owner of the business for which the permit is desired, and that he intends to carry on the business authorized for himself and not as the agent of any other person, and that he intends to superintend in person the management of the business or that he will designate a manager to manage the business for him; any manager must be approved by the commission and must possess all of the qualifications required of a permittee.
(c) That the applicant for a package retailer's permit, if an individual, is a resident of the State of Mississippi. If the applicant is a partnership, each member of the partnership must be a resident of the state. If the applicant is a limited liability company, each member of the limited liability company must be a resident of the state. If the applicant is a corporation, the designated manager of the corporation must be a resident of the state.
(d) That the place for which the permit is to be issued is an appropriate one considering the character of the premises and the surrounding neighborhood.
(e) That the place for which the permit is to be issued is within the corporate limits of an incorporated municipality or qualified resort area or club which comes within the provisions of this chapter.
(f) That the applicant is not indebted to the state for any taxes, fees or payment of penalties imposed by any law of the State of Mississippi or by any rule or regulation of the commission.
(g) That the applicant is not in the habit of using alcoholic beverages to excess and is not physically or mentally incapacitated, and that the applicant has the ability to read and write the English language.
(h) That the commission does not believe and has no reason to believe that the applicant will sell or knowingly permit any agent, servant or employee to unlawfully sell liquor in a dry area or in any other manner contrary to law.
(i) That the applicant is not residentially domiciled with any person whose permit or license has been cancelled for cause within the twelve (12) months next preceding the date of the present application for a permit.
(j) That the commission has not, in the exercise of its discretion which is reserved and preserved to it, refused to grant permits under the restrictions of this section, as well as under any other pertinent provision of this chapter.
(k) That there are not sufficient legal reasons to deny a permit on the ground that the premises for which the permit is sought has previously been operated, used or frequented for any purpose or in any manner that is lewd, immoral or offensive to public decency. In the granting or withholding of any permit to sell alcoholic beverages at retail, the commission in forming its conclusions may give consideration to any recommendations made in writing by the district or county attorney or county, circuit or chancery judge of the county, or the sheriff of the county, or the mayor or chief of police of an incorporated city or town wherein the applicant proposes to conduct his business and to any recommendations made by representatives of the commission.
(l) That the applicant and the applicant's key employees, as determined by the commission, do not have a disqualifying criminal record. In order to obtain a criminal record history check, the applicant shall submit to the commission a set of fingerprints from any local law enforcement agency for each person for whom the records check is required. The commission shall forward the fingerprints to the Mississippi Department of Public Safety. If no disqualifying record is identified at the state level, the Department of Public Safety shall forward the fingerprints to the Federal Bureau of Investigation for a national criminal history record check. Costs for processing the set or sets of fingerprints shall be borne by the applicant. The commission shall not deny employment to an employee of the applicant prior to the identification of a disqualifying record or other disqualifying information.
SECTION 24. Section 67-1-65, Mississippi Code of 1972, is brought forward as follows:
67-1-65. In any county having heretofore voted, or which hereafter votes, to come out from under the prohibition law, in which there is not located an incorporated municipality within such county, the state tax commission may issue package retailer's permits in such county.
SECTION 25. Section 67-1-77, Mississippi Code of 1972, is brought forward as follows:
67-1-77. (1) It shall be unlawful for the holder of a manufacturer's or wholesaler's permit, or anyone connected with the business of such holder, or for any other distiller, wine manufacturer, brewer, rectifier, blender or bottler, to have any financial interest in any premises upon which any alcoholic beverage is sold at retail by any permittee, or in the business conducted by such permittee, except that:
(a) The holder of a manufacturer's or wholesaler's permit may contract for the service of a representative in the area of governmental affairs on a part-time basis with a holder of an on-premises permit.
(b) A distiller, wine manufacturer, brewer, rectifier, blender or bottler may have a financial interest in a premises upon which alcoholic beverages are sold at retail by a permittee, or in the business conducted by a permittee, if the permittee does not sell or serve any alcoholic beverages that are distilled, manufactured, brewed, rectified, blended or bottled by the distiller, wine manufacturer, brewer, rectifier, blender or bottler having the financial interest in the premises or in the business conducted by a permittee.
(2) It shall also be unlawful for any such person, or anyone connected with his, its, or their business to lend any money or make any gift or offer any gratuity, to any retail permittee, except as authorized by regulations of the commission, to the holder of any retail permit issued under the provisions of this chapter. Except as above provided, no retail permittee shall accept, receive, or make use of any money or gift furnished by any such person, or become indebted to such person except for the purchase of alcoholic beverages.
(3) The commission shall not prohibit the furnishing of advertising specialties, printed materials, or other things having nominal value to a retail permittee. This section shall not be construed to prohibit the possession by any person of advertising specialties, printed materials, or other things having nominal value furnished by a retail permittee.
(4) Any person violating the provisions of this section shall, upon conviction, be punished by a fine of not more than Five Thousand Dollars ($5,000.00) or by imprisonment for not more than two (2) years, or by both such fine and imprisonment, in the discretion of the court.
SECTION 26. Section 67-1-93, Mississippi Code of 1972, is brought forward as follows:
67-1-93. (1) Except as otherwise provided in Section 67-1-99, when any property, other than an alcoholic beverage or raw material, is seized under this chapter or Chapter 31 of Title 97, Mississippi Code of 1972, proceedings under this section shall be instituted promptly.
(2) A petition for forfeiture shall be filed promptly in the name of the State of Mississippi with the clerk of the circuit or county court of the county in which the seizure is made. A copy of such petition shall be served upon the following persons by service of process in the same manner as in civil cases:
(a) The owner of the property, if address is known;
(b) Any secured party who has registered his lien or filed a financing statement as provided by law, if the identity of such secured party can be ascertained by the agent or agency which seized the property making a good faith effort to ascertain the identity of such secured party as described in subsections (3), (4), (5), (6) and (7) of this section;
(c) Any other bona fide lienholder or secured party or other person holding an interest in the property in the nature of a security interest of whom the agent or agency has actual knowledge; and
(d) Any person in possession of property subject to forfeiture at the time that it was seized.
(3) If the property is a motor vehicle susceptible of titling under the Mississippi Motor Vehicle Title Law and if there is any reasonable cause to believe that the vehicle has been titled, the agent or agency shall make inquiry of the State Tax Commission as to what the records of the State Tax Commission show as to who is the record owner of the vehicle and who, if anyone, holds any lien or security interest which affects the vehicle.
(4) If the property is a motor vehicle and is not titled in the State of Mississippi then the agent or agency shall attempt to ascertain the name and address of the person in whose name the vehicle is licensed, and if the vehicle is licensed in a state which has in effect a certificate of title law, the agent or agency shall make inquiry of the appropriate agency of that state to determine through such agency's records the name of the record owner of the vehicle and who, if anyone, holds any lien, security interest or other instrument in the nature of a security device which affects the vehicle.
(5) If the property is of a nature that a financing statement is required by the laws of this state to be filed to perfect a security interest affecting the property and if there is any reasonable cause to believe that a financing statement covering the security interest has been filed under the laws of this state, the agent or agency shall make inquiry of the appropriate office designated in Section 75-9-501 to determine through the records of such office the name of the record owner of the property and who, if anyone, has filed a financing statement affecting the property.
(6) If the property is an aircraft or part thereof and if there is any reasonable cause to believe that an instrument in the nature of a security device affects the property, then the agent or agency shall make inquiry of the Administrator of the Federal Aviation Administration to determine through records of the administrator the name of the record owner of the property and who, if anyone, holds an instrument in the name of a security device which affects the property.
(7) In the case of all other property other than an alcoholic beverage or raw material subject to forfeiture, if there is any reasonable cause to believe that an instrument in the nature of a security device affects the property, then the agent or agency shall make a good faith inquiry to identify the holder of any such instrument.
(8) In the event the answer to an inquiry states that the record owner of the property is any person other than the person who was in possession of it when it was seized, or states that any person holds any lien, security interest or other interest in the nature of a security interest which affects the property, the agent or agency shall cause any record owner and also any lienholder, secured party or other person who holds an interest in the property in the nature of a security interest which affects the property to be named in the petition of forfeiture and to be served with process in the same manner as in civil cases.
(9) If the owner of the property cannot be found and served with a copy of the petition of forfeiture, or if no person was in possession of the property subject to forfeiture at the time that it was seized and the owner of the property is unknown, the agent or agency shall file with the clerk of the court in which the proceeding is pending an affidavit to such effect, whereupon the clerk of the court shall publish notice of the hearing addressed to "the Unknown Owner of _______________," filling in the blank space with a reasonably detailed description of the property subject to forfeiture. Service by publication shall be made in accordance with the Mississippi Rules of Civil Procedure.
(10) No proceedings instituted pursuant to the provisions of this chapter shall proceed to hearing unless the judge conducting the hearing is satisfied that this section has been complied with. Any answer received from an inquiry required by subsections (3) through (7) of this section shall be introduced into evidence at the hearing.
SECTION 27. Section 67-1-95, Mississippi Code of 1972, is brought forward as follows:
67-1-95. (1) An owner of property seized, other than an owner of alcoholic beverages or raw materials, shall file a verified answer within twenty (20) days after the completion of service of process. If no answer is filed, the court shall hear evidence that the property is subject to forfeiture and forfeit the property to the agency which seized the property. If an answer is filed, a time for hearing on forfeiture shall be set within thirty (30) days of filing the answer or at the succeeding term of court if court would not be in progress within thirty (30) days after filing the answer. Provided, however, that upon request by the agent or agency, or the owner of the property, the court may postpone the forfeiture hearing to a date past the time any criminal action is pending against such owner.
(2) If the owner of the property has filed a verified answer denying that the property is subject to forfeiture, then the burden is on the state to prove that the property is subject to forfeiture; however, if no answer has been filed by the owner of the property, the petition for forfeiture may be introduced into evidence and shall be prima facie evidence that the property is subject to forfeiture.
(3) At the hearing any claimant of any right, title or interest in the property may prove his lien, security interest or other interest in the nature of a security interest, to be bona fide and created without knowledge or consent that the property was to be used so as to cause the property to be subject to forfeiture.
(4) If it is found that the property is subject to forfeiture, then the judge shall forfeit the property to the agency which seized the property. If proof at the hearing discloses that the interest of any bona fide lienholder, secured party or other person holding an interest in the property in the nature of a security interest is greater than or equal to the present value of the property, the court shall order the property released to him. If such interest is less than the present value of the property and if the proof shows that the property is subject to forfeiture the court shall order the property forfeited to the agency.
(5) Upon a petition filed in the name of the State of Mississippi with the clerk of the circuit or county court of the county in which the seizure is made, the court having jurisdiction may order the property summarily forfeited except when lawful possession and title can be ascertained. If a person is found to have had lawful possession and title prior to seizure, the court shall order the property returned to the owner, if the owner so desires.
SECTION 28. Section 67-1-97, Mississippi Code of 1972, is brought forward as follows:
67-1-97. (1) All property other than alcoholic beverages or raw materials that have been forfeited shall be sold at a public auction for cash by the agency which seized such property to the highest and best bidder after advertising the sale for at least once each week for three (3) consecutive weeks, the last notice to appear not more than ten (10) days nor less than five (5) days prior to such sale, in a newspaper having a general circulation throughout the State of Mississippi. Such notices shall contain a description of the property to be sold and a statement of the time and place of the sale. It shall not be necessary to the validity of such sale either to have the property present at the place of the sale or to have the name of the owner thereof stated in such notice. The proceeds of the sale shall be delivered to the court clerk and shall be disposed of as follows:
(a) To any bona fide lienholder, secured party or other party holding an interest in the property in the nature of a security interest, to the extent of his interest; and
(b) The balance, if any, after deduction of all storage and court costs, shall be forwarded to the State Treasurer and deposited with and used as general funds of the state.
(2) (a) Any county or municipal law enforcement agency which seizes property, other than alcoholic beverages or raw materials, may maintain, repair, use and operate for official purposes all such property that has been forfeited if it is free from any interest of a bona fide lienholder, secured party or other party who holds an interest in the property in the nature of a security interest. Such county or municipal law enforcement agency may purchase the interest of a bona fide lienholder, secured party or other party who holds an interest so that the property can be released for its use. If the property is a motor vehicle susceptible of titling under the Mississippi Motor Vehicle Title Law, the law enforcement agency shall be deemed to be the purchaser, and the certificate of title shall be issued to it as required by subsection (4) of this section.
(b) All other property that a county or municipal law enforcement agency seizes, other than alcoholic beverages and raw materials, and other than property which such law enforcement agency retains for use and operation for official purposes, shall, upon its forfeiture, be sold by such law enforcement agency in the same manner and subject to the same procedure for the sale of such property as provided for in subsection (1) of this section; however, the proceeds of such sale shall be delivered to the clerk of the county or municipality for disposal in the following manner:
(i) To any bona fide lienholder, secured party or other party holding an interest in the property in the nature of a security interest, to the extent of his interest; and
(ii) The balance, if any, after deduction of all storage and court costs, shall be forwarded to the clerk of the county or municipality, as the case may be, and deposited with and used as general funds of the county or municipality.
(3) All other agencies which have seized all such property other than alcoholic beverages and raw materials may maintain, repair, use and operate for official purposes all property that has been forfeited to them if such property is free from any interest of a bona fide lienholder, secured party or other party who holds an interest in the property in the nature of a security interest. In such case, the agency may purchase the interest of a bona fide lienholder, secured party or other party who holds an interest so that the property can be released for use by such agency.
Such agency may maintain, repair, use and operate the property with money appropriated for current operations. If the property is a motor vehicle susceptible of titling under the Mississippi Motor Vehicle Title Law, such agency is deemed to be the purchaser and the certificate of title shall be issued to it as required by subsection (4) of this section.
(4) The State Tax Commission shall issue a certificate of title to any person who purchases property under the provisions of this section when a certificate of title is required under the laws of this state.
SECTION 29. Section 27-71-5, Mississippi Code of 1972, is brought forward as follows:
27-71-5. (1) Upon each person approved for a permit under the provisions of the Alcoholic Beverage Control Law and amendments thereto, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the business authorized by such permit, an annual privilege license tax in the amount provided in the following schedule:
(a) Except as otherwise provided in this subsection (1), manufacturer's permit, Class 1, distiller's and/or
rectifier's........................................... $4,500.00
(b) Manufacturer's permit, Class 2, wine
manufacturer.......................................... $1,800.00
(c) Manufacturer's permit, Class 3, native wine
manufacturer per ten thousand (10,000) gallons or part thereof produced $ 10.00
(d) Native wine retailer's permit.......... $ 50.00
(e) Package retailer's permit, each........ $ 900.00
(f) On-premises retailer's permit, except for clubs and common carriers, each........................................ $ 450.00
(g) On-premises retailer's permit for wine of more than five percent (5%) alcohol by weight, but not more than twenty-one percent (21%) alcohol by weight, each............................... $ 225.00
(h) On-premises retailer's permit for clubs $ 225.00
(i) On-premises retailer's permit for common carriers, per car, plane, or other vehicle............................... $ 120.00
(j) Solicitor's permit, regardless of any other provision of law, solicitor's permits shall be issued only in the discretion of the department............................................ $ 100.00
(k) Filing fee for each application except for an employee identification card................................... $ 25.00
(l) Temporary permit, Class 1, each........ $ 10.00
(m) Temporary permit, Class 2, each........ $ 50.00
(n) (i) Caterer's permit.................. $ 600.00
(ii) Caterer's permit for holders of on-premises retailer's permit................................................ $ 150.00
(o) Research permit........................ $ 100.00
(p) Temporary permit, Class 3 (wine only).. $ 10.00
(q) Special service permit................. $ 225.00
(r) Merchant permit........................ $ 225.00
(s) Temporary wine charitable auction permit $ 10.00
(t) Event venue retailer's permit.......... $ 225.00
(u) Temporary theatre permit, each......... $ 10.00
(v) Charter ship operator's permit......... $ 100.00
If a person approved for a manufacturer's permit, Class 1, distiller's permit produces a product with at least fifty-one percent (51%) of the finished product by volume being obtained from alcoholic fermentation of grapes, fruits, berries, honey and/or vegetables grown and produced in Mississippi, and produces all of the product by using not more than one (1) still having a maximum capacity of one hundred fifty (150) liters, the annual privilege license tax for such a permit shall be Ten Dollars ($10.00) per ten thousand (10,000) gallons or part thereof produced. Bulk, concentrated or fortified ingredients used for blending may be produced outside this state and used in producing such a product.
In addition to the filing fee imposed by paragraph (k) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications. The additional fees shall be paid into the State Treasury to the credit of a special fund account, which is hereby created, and expenditures therefrom shall be made only to defray the costs incurred by the Department of Revenue in processing alcoholic beverage applications. Any unencumbered balance remaining in the special fund account on June 30 of any fiscal year shall lapse into the State General Fund.
All privilege taxes imposed by this section shall be paid in advance of doing business. The additional privilege tax imposed for an on-premises retailer's permit based upon purchases shall be due and payable on demand.
(2) (a) There is imposed and shall be collected from each permittee, except a common carrier, solicitor or a temporary permittee, by the department, an additional license tax equal to the amounts imposed under subsection (1) of this section for the privilege of doing business within any municipality or county in which the licensee is located.
(b) (i) In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(f), (g), (h), (m) and (t) of this section, an additional license tax for the privilege of doing business within any municipality or county in which the licensee is located in the amount of Two Hundred Twenty-five Dollars ($225.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.
(ii) In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(n) and (r) of this section, an additional license tax for the privilege of doing business within any municipality or county in which the licensee is located in the amount of Two Hundred Fifty Dollars ($250.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.
(iii) Any person who has paid the additional privilege license tax imposed by this paragraph, and whose permit is renewed, may add any unused fraction of Five Thousand Dollars ($5,000.00) purchases to the first Five Thousand Dollars ($5,000.00) purchases authorized by the renewal permit, and no additional license tax will be required until purchases exceed the sum of the two (2) figures.
(c) If the licensee is located within a municipality, the department shall pay the amount of additional license tax collected under this section to the municipality, and if outside a municipality the department shall pay the additional license tax to the county in which the licensee is located. Payments by the department to the respective local government subdivisions shall be made once each month for any collections during the preceding month.
(3) When an application for any permit, other than for renewal of a permit, has been rejected by the department, such decision shall be final. Appeal may be made in the manner provided by Section 67-1-39. Another application from an applicant who has been denied a permit shall not be reconsidered within a twelve-month period.
(4) The number of permits issued by the department shall not be restricted or limited on a population basis; however, the foregoing limitation shall not be construed to preclude the right of the department to refuse to issue a permit because of the undesirability of the proposed location.
(5) If any person shall engage or continue in any business which is taxable under this section without having paid the tax as provided in this section, the person shall be liable for the full amount of the tax plus a penalty thereon equal to the amount thereof, and, in addition, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for a term of not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.
(6) It shall be unlawful for any person to consume alcoholic beverages on the premises of any hotel restaurant, restaurant, club or the interior of any public place defined in Chapter 1, Title 67, Mississippi Code of 1972, when the owner or manager thereof displays in several conspicuous places inside the establishment and at the entrances of establishment a sign containing the following language: NO ALCOHOLIC BEVERAGES ALLOWED.
SECTION 30. Section 27-71-13, Mississippi Code of 1972, is brought forward as follows:
27-71-13. The commission shall purchase directly from the manufacturer, except under the following conditions:
(a) Foreign brands which are not readily obtainable directly from the manufacturer.
(b) When the commission can conclusively prove that unusual or extraordinary circumstances exist and the required or desired brands can be purchased at substantially lower prices from wholesalers or brokerage firms.
In all instances involving purchases, other than directly from the manufacturer, the commission shall maintain full and complete records clearly reflecting the justification for such purchases. Said records shall include invoices, price lists, comparative prices, bills of lading and a certificate of justification signed by the director of the Alcoholic Beverage Control Division, as to the conditions requiring the purchase or purchases. All such records shall be retained for a period of three (3) years.
SECTION 31. Section 27-71-25, Mississippi Code of 1972, is brought forward as follows:
27-71-25. Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.
SECTION 32. This act shall take effect and be in force from and after July 1, 2016.