MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Appropriations
By: Senator(s) Hopson
AN ACT TO AMEND SECTIONS 1 AND 4, CHAPTER 103, LAWS OF 2022, TO REVISE THE APPROPRIATION TO THE DEPARTMENT OF PUBLIC SAFETY FOR THE FISCAL YEAR 2023 TO PROVIDE THAT THE APPROPRIATION OF FUNDS FOR THE MISSISSIPPI LAW ENFORCEMENT AND FIRE FIGHTERS PREMIUM PAY PROGRAM SHALL BE FROM THE CORONAVIRUS STATE FISCAL RECOVERY LOST REVENUE FUND; TO DIRECT THE STATE FISCAL OFFICER TO TRANSFER A CERTAIN SUM FROM THE CORONAVIRUS STATE FISCAL RECOVERY FUND TO THE CORONAVIRUS STATE FISCAL RECOVERY LOST REVENUE FUND; TO AMEND SECTION 7, CHAPTER 9, LAWS OF 2022, TO REVISE THE APPROPRIATION TO THE BOARD OF PSYCHOLOGY FOR FISCAL YEAR 2023 TO REVISE THE AMOUNT OF FUNDS PROVIDED FOR THE ADMINISTRATIVE SUPPORT OF THE MISSISSIPPI AUTISM BOARD; TO AMEND SECTION 15, CHAPTER 74, LAWS OF 2022, TO REVISE THE APPROPRIATION TO THE AUTHORITY FOR EDUCATIONAL TELEVISION FOR FISCAL YEAR 2023 TO CORRECT AN INACCURATE REFERENCE TO THE GENERAL FUND; TO AMEND SECTION 1, CHAPTER 81, LAWS OF 2022, TO REVISE THE APPROPRIATION TO THE DEPARTMENT OF FINANCE AND ADMINISTRATION - OFFICE OF INSURANCE FOR FISCAL YEAR 2023 TO CLARIFY THAT THE FUNDS APPROPRIATED SHALL BE FOR REIMBURSING THE PLAN FOR CERTAIN ELIGIBLE EXPENSES; TO AMEND SECTION 1, CHAPTER 482, LAWS OF 2022, TO DIRECT THE STATE FISCAL OFFICER TO TRANSFER CERTAIN SUMS TO THE 2022 MS PORTS IMPROVEMENTS FUND AND THE 2022 MS LAND, WATER AND TIMBER RESOURCES FUND; TO CREATE NEW SECTION 57-1-732, MISSISSIPPI CODE OF 1972, TO CREATE THE 2022 MS PORTS IMPROVEMENTS FUND AS A SPECIAL FUND IN THE STATE TREASURY TO BE ADMINISTERED BY THE MISSISSIPPI DEVELOPMENT AUTHORITY FOR VARIOUS PURPOSES; TO CREATE NEW SECTION 69-46-9, MISSISSIPPI CODE OF 1972, TO CREATE THE 2022 MS LAND, WATER AND TIMBER RESOURCES FUND AS A SPECIAL FUND IN THE STATE TREASURY TO BE ADMINISTERED BY THE MISSISSIPPI LAND, WATER AND TIMBER RESOURCES BOARD FOR VARIOUS PURPOSES; TO AMEND SECTION 41-139-1, MISSISSIPPI CODE OF 1972, TO ALLOW THE HEALTH DEPARTMENT TO RETAIN ADMINISTRATIVE EXPENSES FOR ADMINISTERING THE COVID-19 MISSISSIPPI LOCAL PROVIDER INNOVATION GRANT PROGRAM; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO EXTEND THE REPEALER ON EDUCATION ENHANCEMENT FUNDS DIRECTED TO TRANSFER TO THE EDUCATIONAL FACILITIES REVOLVING LOAN FUND; TO AMEND SECTION 27-103-127, MISSISSIPPI CODE OF 1972, TO CREATE THE AERONAUTICS, RAIL, AND OTHER PROGRAM WITHIN THE DEPARTMENT OF TRANSPORTATION BUDGET; TO DIRECT THE STATE FISCAL OFFICER TO TRANSFER A CERTAIN SUM DURING FISCAL YEAR 2023 FROM THE GENERAL EDUCATION EEF FUND TO THE EDUCATIONAL FACILITIES REVOLVING LOAN FUND; TO DIRECT THE STATE FISCAL OFFICER TO TRANSFER A CERTAIN SUM DURING FISCAL YEAR 2023 FROM THE MISSISSIPPI VETERANS AFFAIRS GRANT FUND TO THE MISSISSIPPI VETERANS' HOME FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 1, Chapter 103, Laws of 2022, appropriation to the Department of Public Safety, is amended as follows:
Section 1. The following sum, or so much of it as may be necessary, is appropriated out of any money in the Coronavirus State Fiscal Recovery Lost Revenue Fund not otherwise appropriated, to the Department of Public Safety for the purpose of providing funds for the Mississippi Law Enforcement and Fire Fighters Premium Pay Program as created in House Bill No. 1427, 2022 Regular Session, for the period beginning July 1, 2022, and
ending June 30, 2023............................. $12,000,000.00.
SECTION 2. Section 4, Chapter 103, Laws of 2022, appropriation to the Department of Public Safety, is amended as follows:
Section 4. The money appropriated by this act shall be paid by the State Treasurer out of any money in the Coronavirus State Fiscal Recovery Lost Revenue Fund not otherwise appropriated, upon warrants issued by the State Fiscal Officer; and the State Fiscal Officer shall issue his or her warrants upon requisitions signed by the proper person, officer or officers in the manner provided by law.
SECTION 3. Upon the effective date of this act, the State Fiscal Officer shall transfer the sum of Twelve Million Dollars $12,000,000.00 from the Coronavirus State Fiscal Recovery Fund (Fund No. 6821113000) to the Coronavirus State Fiscal Recovery Lost Revenue Fund.
SECTION 4. Section 7, Chapter 9, Laws of 2022, appropriation to the Board of Psychology, is amended as follows:
Section 7. Of the funds
appropriated in Section 1, * * * Twenty-six
Thousand Dollars ($26,000.00) is provided for the administrative support of
the Mississippi Autism Board as prescribed by Section 73-75-11, Mississippi
Code of 1972.
SECTION 5. Section 15, Chapter 74, Laws of 2022, appropriation to the Authority for Educational Television, is amended as follows:
Section 15. The following sum,
or so much thereof as may be necessary, is reappropriated out of any money in
the * * *
Capital Expense Fund not otherwise appropriated for the Educational
Television Authority for the purpose of reauthorizing the expenditure of Capital
Expense Fund, as authorized in HB 1388, 2021 Regular Session to provide for
tower maintenance and upgrades for the fiscal year beginning July 1, 2022, and
ending
June 30, 2023 $1,500,000.00.
Section 1. The
following sum, or so much of it as may be necessary, is appropriated out of any
money in the Coronavirus State Fiscal Recovery Fund not otherwise appropriated,
to the Department of Finance and Administration - Office of Insurance for the
purpose of * * * reimbursing
the plan for eligible expenses incurred on or after March 3, 2021, through the final
expenditure date as determined by the U.S. Treasury, for the fiscal year
beginning July 1, 2022, and ending
June 30, 2023 $60,000,000.00.
SECTION 7. Section 1, Chapter 482, Laws of 2022, is amended as follows:
Section 1. During fiscal year 2023, the State Fiscal Officer shall transfer the amounts listed below from the Capital Expense Fund (Fund No. 6499C00000) to each of the following named funds:
FUND FUND NUMBER AMOUNT
Mississippi Historic Site
Preservation Fund 3348400000 $ 2,000,000.00
* * *
2022 MS Ports Improvements
Fund 661490000 $ 10,000,000.00
Victims of Human Trafficking
and Commercial Sexual
Exploitation Fund 3307800000 $ 2,500,000.00
* * *
2022 MS Land, Water and
Timber Resources Fund 661418000 $ 2,500,000.00
MDOT 2022 Maintenance Project
Fund created in this act $ 45,000,000.00
MDOT 2022 Capacity Project
Fund created in this act $ 35,000,000.00
MDOT 2022 Infrastructure Match
Fund created in this act $ 40,000,000.00
MDOT 2022 Emergency Road and
Bridge Fund created in this act $100,000,000.00
TOTAL $237,000,000.00
SECTION 8. The following shall be codified as Section 57-1-732, Mississippi Code of 1972:
57-1-732. There is created a special fund in the State Treasury to be designated as the "2022 MS Ports Improvements Fund," which shall consist of monies from any source designated for deposit into the fund. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund. Monies in the fund shall be disbursed by the Mississippi Development Authority (MDA), upon appropriation by the Legislature, for the purposes authorized in Section 57-1-731(2).
SECTION 9. The following shall be codified as Section 69-46-9, Mississippi Code of 1972:
69-46-9. There is created in the State Treasury a special fund to be designated as the "2022 MS Land, Water and Timber Resources Fund," which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund. Monies in the fund shall be used by the Mississippi Land, Water and Timber Resources Board, upon appropriation by the Legislature, for the purposes provided in Section 69-46-7.
SECTION 10. Section 41-139-1, Mississippi Code of 1972, is amended as follows:
41-139-1. (1) As used in this section, the following terms shall be defined as provided in this subsection:
(a) "Local health care provider" or "provider" means a facility that is licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business in the State of Mississippi, including, but not limited to, skilled nursing facilities, direct primary care clinics, provider owned clinics, rural health clinics, academic medical centers, community health centers and/or independent physician practices.
(b) "Transitional assistance" means any assistance related to changing a provider's current health care delivery model to a model more appropriate for the community that the provider serves, including, but not limited to:
(i) Conducting a market study of health care services needed and provided in the community;
(ii) Acquiring and implementing new technological tools and infrastructure, including, but not limited to, telemedicine delivery methods, development of health information exchange platforms to electronically share medical records, electronic health record optimization, purchasing connected devices, upgrading digital devices, improving broadband connectivity, public health reporting, and implementing online or mobile patient appointment management applications; and
(iii) Supporting the implementation of population health management.
(2) There is established the COVID-19 Mississippi Local Provider Innovation Grant Program to be administered by the State Department of Health. The program and any grant awarded under the program shall be for the purpose of strengthening and improving the health care system and increasing access to health care services providers to help communities achieve and maintain optimal health by providing transitional assistance to providers. The department may award an innovation grant to a local health care provider that applies in accordance with this section.
(3) Eligible local health care providers shall provide the following information to the department in their application for a grant:
(a) A description of the location or locations for which the grant monies will be expended, including the name and locations of where the provider administers health care services;
(b) A statement of the amount of grant monies requested;
(c) A description of the needs of the provider, the transitional assistance for which the grant monies will be expended and how such transitional assistance will meet the stated needs;
(d) Evidence that the provider has played an active role in the community to combat the spread of COVID-19, including, but not limited to, testing, vaccination and antibody treatment; and
(e) Any other information that the department deems necessary to administer this section.
(4) Applicants are limited to one (1) application per business entity as determined by the applicant's business filing status with the Secretary of State. Subsidiaries of the entity are not eligible to submit separate applications. Health systems that affiliate, own or control multiple clinics are only eligible to submit to one (1) application under the parent entity. The department shall determine the amount of the grant to be awarded to each applicant based on the factors detailed in the application, with the maximum amount of a grant that may be awarded to an applicant being Two Hundred Fifty Thousand Dollars ($250,000.00).
(5) The COVID-19 Mississippi Local Provider Innovation Grant Program created under this section shall be funded by appropriation of the Legislature from the Coronavirus State Fiscal Recovery Fund. The Department of Health may retain up to two percent (2%) of the funds appropriated to the program to pay administrative expenses.
SECTION 11. Section 27-65-75, Mississippi Code of 1972, is amended 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:
a. Borders on the Mississippi Sound and the State of Alabama, or
b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;
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 "Educational Facilities Revolving
Loan Fund" created and existing under the provisions of Section 37-47-24.
Those payments into that fund are to be made on the last day of each succeeding
month hereafter. This subsection (5) shall stand repealed on July 1, * * *
2026.
(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 12. Section 27-103-127, Mississippi Code of 1972, is amended as follows:
27-103-127. To the end that the overall budget shall present in comparable terms a complete summary of all financial operations of all state agencies, Part 2 of the overall budget shall include therein the requested budget and the recommended budget for each special fund agency. The overall budget shall show for each special fund agency, in addition to such other information as may be prescribed by the Legislative Budget Office, the following:
(a) The amount by source of all special fund receipts collected or otherwise available in the current fiscal year, and an estimate by source of all special funds which will be collected or become available by the end of the then current fiscal year;
(b) The estimated amount of all expenditures to be made or obligations to be incurred payable from such special funds during the then current fiscal year;
(c) The estimated aggregate amount of special funds which will be needed by the agency for the succeeding fiscal year; beginning with the 1995 fiscal year and in the event that any services proposed to be provided by the agency in the succeeding fiscal year are Medicaid reimbursable, any state general matching funds necessary for such reimbursement shall be included in the agency's proposed budget, and the appropriation to the Division of Medicaid in the 1995 fiscal year shall be adjusted accordingly;
(d) The estimated amount by source of special funds which will be available under existing laws during the succeeding fiscal year, including any balances which will be on hand at the close of the then current fiscal year;
(e) The estimated amount which will be needed and which will require change in existing law or laws;
(f) If any new item of expense is included in the proposed budget of any special fund agency, the reason therefor shall be given; and in any case where the Legislative Budget Office shall eliminate or reduce any item or items in the proposed budget of any special fund agency, it shall note briefly the reasons therefor, together with the reasons advanced by the agency in support of the item or items eliminated or reduced;
(g) The proposed budget of each special fund agency shall show the amounts required for operating expenses separately from the amounts required for permanent improvements.
Proposed expenditures for any agency in Part 2 of the overall budget shall not exceed the amount of estimated revenues which will be available to it. Provided, that the Legislative Budget Office may recommend changes in existing law so as to decrease or increase the revenues available to any agency if in its judgment such changes are necessary or desirable.
Provided further, that expenditures approved or authorized by the Legislature for any special fund agency or special funds approved for general fund agency shall constitute a maximum to be expended or encumbered by such agency, and shall not constitute authority to expend or encumber more than the amount of revenue actually collected or otherwise received.
No special fund agency or general fund agency shall make expenditures from special funds available to such agency unless such expenditures are set forth in a budget approved by the Legislature. Such legislative approval shall be set forth in an appropriation act. Provided, however, that special funds derived from the collection of taxes for any political subdivision of the state shall be excepted from the foregoing provisions. The executive head of the state agency shall be liable on his official bond for expenditures or encumbrances which exceed the total amount of the budget or the amount received if receipts are less than the approved budget.
Provided, however, that each university and college shall submit through the Board of Trustees of State Institutions of Higher Learning an annual budget to the Legislative Budget Office prior to the beginning of each fiscal year with such information and in such form, and in such detail, as may be required by the Legislative Budget Office. If the Legislative Budget Office determines that sufficient funds will be available during the fiscal year to fund the proposed budget as submitted, then and in that event the proposed budget shall be approved. However, if the Legislative Budget Office determines that, in its judgment, sufficient funds will not be available to fund the proposed budget, the affected institution or institutions and the Board of Trustees of State Institutions of Higher Learning shall be promptly notified and given an opportunity to either justify the proposed budget or proposed amendments which can be mutually agreed upon. The Legislative Budget Office shall then approve the proposed budget or budgets of the several universities and colleges. The total amount approved for each institution shall constitute the maximum funds which may be expended during the fiscal year.
The municipal, county or combined municipal and county port and harbor commissions, authorities or other port or harbor agencies not owned or operated by the state, shall submit annual or amended budgets of their estimated receipts and expenditures to the governing bodies of such municipality, county or municipality and county, for their approval, and a copy of such budget as approved by such governing body or bodies shall be filed with the Legislative Budget Office. Such budget shall itemize all estimated receipts and expenditures, and the Legislative Budget Office may require particularization, explanation or audit thereof, and shall report such information to the Legislature.
To the end that the overall budget shall present in comparable terms a complete summary of all financial operations of all state agencies, Part 3 of such overall budget shall consist of an estimated preliminary annual budget of the Department of Transportation and the Division of State Aid Road Construction of the Department of Transportation and such information for the current fiscal year as is necessary to make presentation comparable to that specified for Part 2 special fund agencies.
The annual budget request of the Department of Transportation
shall be divided into the
following program budgets: (a) administration and other expenses, (b)
construction, (c) maintenance, * * * (d) debt service and (e) aeronautics, rails,
and other. In making its annual appropriation to the Department of Transportation
from the State Highway Fund, the Legislature shall separate the appropriation
bill into the * * *
five (5) program budget areas herein specified. For the purposes of
this paragraph, "administration and other expenses" shall be
construed to mean those expenses incurred due to departmental support activities
which cannot be assigned to a specific construction or maintenance * * * activity, and * * * may be construed to include
expenses incurred for office machines, furniture, fixtures, automobiles, * * * electric vehicles, truck
and other vehicles, road machinery, farm equipment and other working equipment,
data processing and computer equipment, all other equipment, and replacements
for equipment. "Construction" shall be construed to mean those
expenses associated with the creation and development of the state highway system
and its related facilities; "maintenance" shall be construed to mean
those expenses incurred due to activities associated with preservation of safe
and aesthetically acceptable highways in an attempt to maintain them in as close
to the original condition as possible; and "debt service" shall be
construed to mean amounts needed to pay bonds and interest coming due, bank
service charges, and bond debt service.
SECTION 13. During fiscal year 2023, the State Fiscal Officer shall transfer the sum of Twenty Million Dollars ($20,000,000.00) from the General Education EEF Fund (Fund No. 4420100000) to the Educational Facilities Revolving Loan Fund (Fund No. 3320500000) created in Section 37-47-24, Mississippi Code of 1972.
SECTION 14. During fiscal year 2023, the State Fiscal Officer shall transfer the sum of One Million Two Hundred Sixty-six Thousand Twenty-four Dollars and Ninety-eight Cents ($1,266,024.98) from the Mississippi Veterans Affairs Grant Fund (Fund No. 5373200000) to the Mississippi Veterans' Home Fund (Fund No. 3373200000).
SECTION 15. This act shall take effect and be in force from and after its passage.