MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Workforce Development; Appropriations
By: Representatives Bell (21st), Felsher, Kinkade, Anthony
AN ACT TO CREATE THE MISSISSIPPI WORKFORCE INCENTIVE ACT OF 2020; TO REQUIRE EACH PUBLIC COMMUNITY COLLEGE TO PROVIDE THE MISSISSIPPI COMMUNITY COLLEGE BOARD A LIST OF THE CAREER AND TECHNICAL EQUIPMENT, LAB UPGRADES AND RENOVATIONS THAT ARE NEEDED TO START OR ENHANCE CAREER AND TECHNICAL PROGRAMS AT THE COMMUNITY COLLEGES; TO REQUIRE THE MISSISSIPPI COMMUNITY COLLEGE BOARD TO ADOPT GUIDELINES AND PROVIDE FUNDING TO THE PUBLIC COMMUNITY AND JUNIOR COLLEGES FOR THE PURPOSE OF SUPPORTING CAREER AND TECHNICAL INFRASTRUCTURE FOR THE CAREER AND TECHNICAL PROGRAM EQUIPMENT, LAB UPGRADES AND RENOVATIONS; TO CREATE THE DUAL CREDIT COMMUNITY COLLEGE SCHOLARSHIP PROGRAM, WHICH SHALL CONSIST OF THE ACADEMIC DUAL CREDIT COMMUNITY COLLEGE SCHOLARSHIP PROGRAM AND THE CAREER AND TECHNICAL COMMUNITY COLLEGE SCHOLARSHIP PROGRAM; TO REQUIRE THE MISSISSIPPI COMMUNITY COLLEGE BOARD TO ADMINISTER THE SCHOLARSHIP PROGRAM; TO REQUIRE THE LEGISLATURE TO APPROPRIATE FUNDS TO THE MISSISSIPPI COMMUNITY COLLEGE BOARD FOR EACH STUDENT ENROLLED IN CAREER AND TECHNICAL EDUCATION; TO CREATE THE "NONCREDIT WORKFORCE SKILLS TRAINING FUND" IN THE STATE TREASURY TO BE ADMINISTERED BY THE EXECUTIVE DIRECTOR OF THE MISSISSIPPI COMMUNITY COLLEGE BOARD; TO PROVIDE THAT MONIES IN THE FUND SHALL BE USED TO INCREASE THE EFFICIENCY OF NONCREDIT WORKFORCE SKILLS TRAINING AND PROVIDE FASTER RESPONSE TO WORKFORCE TRAINING NEEDS; TO BRING FORWARD SECTION 27-65-75, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE DISTRIBUTION OF TAX REVENUES, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO INCREASE THE SUPPLY OF WORKFORCE TRAINING DELIVERED THROUGH COMMUNITY COLLEGE NONACCREDITED SKILL-BASED TRAINING BY INCREASING THE SUPPORT SERVICES FOR HIGH SCHOOL DROP-OUTS EARNING A HIGH SCHOOL EQUIVALENT CREDENTIAL AND A SKILLS-BASED CERTIFICATION (MI-BEST); AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The provisions of this act shall be known and may be cited as the "Mississippi Workforce Incentive Act of 2020."
SECTION 2. (1) Each public community college district shall annually provide the Mississippi Community College Board and the Chairs of the House and Senate Appropriation Committees a list of career and technical program equipment, lab upgrades and renovations that are needed to start or enhance career and technical programs at the community college. The list of career and technical program equipment, lab upgrades and renovations provided must be geared toward training the high-skilled labor force required to drive economic innovation in the 21st century.
(2) In addition to the requirements of subsection (1) of this section, each community college shall provide the Mississippi Community College Board with supporting documentation that details the need for the career and technical program equipment, lab upgrades and renovations that are needed to start or enhance career and technical programs at the community college. Such documentation shall also provide details that show that the community college and the local business and industries have coordinated their request for the career and technical program equipment, lab upgrades and renovations that are needed to start or enhance career and technical programs at the community college.
(3) Beginning with fiscal year 2021, and subject to available funding, the Mississippi Community College Board shall adopt guidelines and allocate funding to the public community and junior colleges for the purpose of supporting career and technical infrastructure for the career and technical program equipment, lab upgrades and renovations.
(4) Subject to available funding, the Legislature shall appropriate the funding required under this section to the Mississippi Community College Board for aid and support of the public community and junior colleges for the purposes of providing start-up costs for new or expanding career and technical programs, supporting career and technical infrastructure for program equipment, lab upgrades and renovations, and incentives for the expansion of career and technical dual enrollment and dual credit.
(5) The provisions of this Section 2 shall stand repealed on June 30, 2024.
SECTION 3. (1) There is created the Dual Credit Community College Scholarship Program, hereinafter referred to in this Section 3 as "the program." The program shall consist of the Academic Dual Credit Community College Scholarship Program and the Career and Technical Community College Scholarship Program.
(2) The program shall be administered by the Mississippi Community College Board. The Mississippi Community College Board shall develop rules and regulations to implement a scholarship program for participating public community colleges who provide dual credit and dual enrollment opportunities to high school students who meet certain qualifications. The Mississippi Community College Board shall create a platform for interested students to apply online for the scholarships. Funding from approved scholarships shall be awarded to the credit of the public community college providing the dual credit instruction. Public community colleges shall be the sole provider of dual credit for students participating in the Duel Credit College Scholarship Program. Funding for this program shall be administered through a special fund at the Mississippi Community College Board and shall be subject to appropriation.
(3) (a) The Academic Dual Credit Community College Scholarship Program shall be limited to one hundred thirty thousand (130,000) semester hours of credit in the academic year beginning 2020-2021. Subject to appropriation, for the academic year beginning in 2020-2021, each academic dual credit student scholarship shall be funded at One Hundred Fifty Dollars ($150.00) per semester hour of credit, and for each academic year thereafter, the public community colleges shall adjust the per semester credit hour rate based on system-wide actual tuition costs.
(b) All eligible public high school students shall be approved for participation in the Academic Dual Credit Community College Scholarship Program subject to the following criteria:
(i) All dual credit standards including, but not limited to, Academic & Eligibility Requirements, Course Requirements, Faculty and Institutional Qualifications and Southern Association of Colleges and Schools Commission on Colleges (SACSCOC) accreditation criteria as provided in the Procedures Manual for the State of Mississippi Dual Enrollment and Accelerated Programs, jointly adopted by the Board of Trustees of the Institutions of Higher Learning and the Mississippi Community College Board, or a subsequent document, must be strictly adhered to.
(ii) Students participating in the program must reside within the State of Mississippi.
(iii) Students participating in the program are responsible for books, supplies and transportation costs.
(4) (a) The Career and Technical Dual Credit Community College Scholarship Program shall be limited to twenty thousand (20,000) semester hours of credit in the academic year beginning 2020-2021. Subject to appropriation, each career and technical dual credit student scholarship shall be funded at Two Hundred Fifty Dollars ($250.00) per semester hour of credit beginning in the 2020-2021 academic year.
(b) All eligible public high school students shall be approved for participation in the Career and Technical Dual Credit Community College Scholarship Program subject to the following criteria:
(i) All dual credit standards including, but not limited to, Career and Technical Eligibility Requirements, Course Requirements, Faculty and Institutional Qualifications and Southern Association of Colleges and Schools Commission on Colleges (SACSCOC) accreditation criteria as provided in the Procedures Manual for the State of Mississippi Dual Enrollment and Accelerated Programs, jointly adopted by the Board of Trustees of the Institutions of Higher Learning and the Mississippi Community College Board, or a subsequent document, must be strictly adhered to.
(ii) Laboratories designed for providing instruction in career and technical courses must meet community colleges' standards of quality.
(iii) Students participating in the program must reside within the State of Mississippi.
(iv) Students participating in the program are responsible for books, tools, supplies and transportation costs.
(5) The Mississippi Community College Board shall set application deadlines for dual credit students applying for Dual Credit Community College Scholarship Program funds. If funds are insufficient to fully fund scholarship awards for eligible students, scholarship awards shall be prorated among all eligible students to the credit of public community colleges.
(6) The Legislature may appropriate funds annually to implement, administer and make awards under the programs provided for in this section. The Mississippi Community College Board may seek, accept and expend funds from any source, including private business, industry, foundations and other groups as well as any federal or other governmental funding available for this purpose.
(7) At the end of the fiscal year, any unexpended balances appropriated by the Legislature for the implementation or administration of programs provided for in this section shall not lapse into the State General Fund, but shall carry over and be available for expenditure in the succeeding fiscal year for the same purpose.
(8) The Dual Credit Community College Scholarship Program shall be suspended if funding is not provided.
SECTION 4. Subject to appropriation, the Legislature shall appropriate funds to the Mississippi Community College Board for each student enrolled in career and technical education in an amount not to exceed Five Hundred Dollars ($500.00) per student. Such appropriation shall not exceed Five Million Dollars ($5,000,000.00). The purpose of the funds is to help close the gap between funding required for academic students and funding required for career and technical education students.
SECTION 5. The Legislature may appropriate funding to the Mississippi Community College Board for the purpose of defraying the costs of community and junior colleges related to program start-up costs, new equipment and ensuring that community colleges are able to hire or train their career and technical faculty with the credentials required to enter into collaborative arrangements with Mississippi's public universities that assist in the production of applied baccalaureate degree programs in the fields of applied science and applied technology.
SECTION 6. (1) (a) There is created in the State Treasury a special fund to be designated as the "Noncredit Workforce Skills Training Fund," to be administered by the Executive Director of the Mississippi Community College Board. The special fund shall consist of monies as may be appropriated by the Legislature and any other monies authorized under this section.
(b) Monies in the Noncredit Workforce Skills Training Fund shall be used to increase the efficiency of noncredit workforce skills training and provide faster response to workforce training needs.
(2) Beginning in fiscal year 2021 and subject to available funding, the Mississippi Community College Board shall disburse these one-time funds through a project application system to the fifteen (15) public community colleges.
(3) The provisions of this Section 6 shall stand repealed on June 30, 2021.
SECTION 7. Section 27-65-75, Mississippi Code of 1972, is brought forward as follows:
27-65-75. On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:
(1) (a) On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.
A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.
In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.
(b) On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.
(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding month thereafter, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
(d) (i) On or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
1. The county borders on the Mississippi Sound and the State of Alabama;
2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;
3. Any debt service for the indebtedness incurred is outstanding; and
4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.
(ii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
(iii) The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term "fiscal year" means the fiscal year beginning July 1 of a year.
(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the "State Aid Road Fund," created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund," created by Section 65-9-17. Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
(a) One-third (1/3) shall be allocated to all counties in equal shares;
(b) One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
(c) One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.
For the purposes of this subsection, the term "gasoline, diesel fuel or kerosene taxes" means such taxes as defined in paragraph (f) of Section 27-5-101.
The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.
Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.
(5) One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall be paid into the special fund known as the "State Public School Building Fund" created and existing under the provisions of Sections 37-47-1 through 37-47-67. Those payments into that fund are to be made on the last day of each succeeding month hereafter.
(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
(8) On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
(16) (a) On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
(b) On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
(18) [Repealed]
(19) (a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
(v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
(21) (a) On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3.
(b) On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
(22) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(23) (a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.
(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, and a detailed record of how the funds are spent.
(24) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
(25) (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
(b) (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
SECTION 8. (1) The Mississippi Community College Board, in collaboration with the state's fifteen (15) community and junior colleges, has been seeking to address this challenge through a statewide integrated career pathway initiative entitled the "Mississippi Integrated Basic Education and Skills Training (MI-BEST)." This initiative targets primarily high school dropouts, low-income persons, and other nontraditional students and accelerates their transition from basic skills education to postsecondary programs of study. MI-BEST is premised on the highly successful, evidence-based Integrated Basic Education and Skills Training (I-BEST) model, launched in Washington, that incorporates contextualized learning by concurrently delivering Adult Basic Education (ABE) and Career and Technical Education (CTE) classes using a team-teaching approach.
(2) All MI-BEST students must be current residents of Mississippi.
(3) The MI-BEST initiative was initially supported financially through private foundation funding, but that funding is expiring at the end for fiscal year 2020.
(4) The Legislature may appropriate annual funding for this section to the Mississippi Community College Board for the support of the fifteen (15) community and junior colleges for the purpose of increasing the supply of workforce training delivered through community college's nonaccredited skill-based training by increasing the support services for high school drop-outs earning a high school equivalent credential and a skills-based certification (MI-BEST).
(5) Beginning in fiscal year 2021 and subject to available funding, the Mississippi Community College Board shall disburse these funds to the public community colleges for the purpose of enrolling low-skill adults in career pathways that combine high school equivalency, skill training and workforce credentials in an intensive program that produces adults who can compete for jobs. Half of the funding shall be allocated equally, and the remaining half shall be allocated on the basis of the prior year headcount enrollment in Adult Education, MI-BEST or other career pathway programs.
SECTION 9. This act shall take effect and be in force from and after July 1, 2020, and shall stand repealed on June 30, 2020.