MISSISSIPPI LEGISLATURE

2024 Regular Session

To: Finance

By: Senator(s) Johnson

Senate Bill 2853

AN ACT TO AMEND SECTION 67-1-3, MISSISSIPPI CODE OF 1972, TO EXPRESS THE FINDINGS AND INTENT OF THE LEGISLATURE REGARDING THE ADVISABILITY OF CREATING THE MISSISSIPPI ALCOHOLIC BEVERAGE CORPORATION; TO AMEND SECTION 67-1-5, MISSISSIPPI CODE OF 1972, TO PROVIDE DEFINITIONS; TO AMEND SECTION 67-1-19, MISSISSIPPI CODE OF 1972, TO CREATE THE ALCOHOLIC BEVERAGE CORPORATION AND TRANSFER TO IT THE POWERS AND DUTIES OF THE DEPARTMENT OF REVENUE WITH RESPECT TO ALCOHOLIC BEVERAGE OPERATIONS; TO CREATE NEW SECTION 67-1-21, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE ESTABLISHMENT OF THE CORPORATION'S BOARD OF DIRECTORS; TO PROVIDE THAT BOARD MEETINGS SHALL BE SUBJECT TO THE OPEN MEETINGS ACT; TO AMEND SECTION 67-1-23, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE APPOINTMENT OF THE CORPORATION'S PRESIDENT BY THE BOARD, SUBJECT TO THE APPROVAL OF THE GOVERNOR; TO CREATE NEW SECTION 67-1-110, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CORPORATION'S RECORDS SHALL BE SUBJECT TO THE PUBLIC RECORDS ACT, WITH CERTAIN EXCEPTIONS; TO CREATE NEW SECTION 67-1-112, MISSISSIPPI CODE OF 1972, TO DESCRIBE THE BOARD'S POWERS AND DUTIES; TO CREATE NEW SECTION 67-1-114, MISSISSIPPI CODE OF 1972, TO DESCRIBE THE PRESIDENT'S POWERS AND DUTIES; TO CREATE NEW SECTION 67-1-116, MISSISSIPPI CODE OF 1972, TO DESCRIBE THE CORPORATION'S POWERS AND DUTIES; TO CREATE NEW SECTION 67-1-118, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE BOARD TO HIRE AN ATTORNEY OR CONTRACT WITH OUTSIDE COUNSEL; TO CREATE NEW SECTION 67-1-120, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CORPORATION SHALL ESTABLISH AND MAINTAIN A PERSONNEL PROGRAM, INCLUDING ADMINISTRATIVE RULES AND REGULATIONS FOR ITS EMPLOYEES, MAY PROCURE BENEFIT PROGRAMS OR GROUP INSURANCE PLANS, AND SHALL PROVIDE OR ARRANGE FOR A RETIREMENT PLAN; TO PROVIDE CERTAIN CONDITIONS AND STANDARDS OF EMPLOYMENT FOR CORPORATION OFFICERS AND EMPLOYEES AND OF SERVICE FOR BOARD MEMBERS; TO CREATE NEW SECTION 67-1-122, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ALL DIVISION HEADS, OFFICERS AND EMPLOYEES OF THE CORPORATION SHALL BE CONSIDERED PUBLIC SERVANTS, AND ALL DIVISION HEADS AND OFFICERS SHALL BE REQUIRED TO FILE A STATEMENT OF ECONOMIC INTEREST WITH THE MISSISSIPPI ETHICS COMMISSION; TO CREATE NEW SECTION 67-1-124, MISSISSIPPI CODE OF 1972, TO PROVIDE REPORTING AND AUDITING REQUIREMENTS FOR THE CORPORATION; TO CREATE NEW SECTION 67-1-126, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CORPORATION SHALL SUBMIT TO THE JOINT LEGISLATIVE BUDGET COMMITTEE A COPY OF THE CORPORATION'S ANNUAL OPERATING BUDGET FOR THE UPCOMING FISCAL YEAR; TO AMEND SECTIONS 67-1-7, 67-1-9, 67-1-13, 67-1-17, 67-1-18, 67-1-25, 67-1-27, 67-1-29, 67-1-33, 67-1-35, 67-1-37, 67-1-39, 67-1-41, 67-1-43, 67-1-45, 67-1-47, 67-1-49, 67-1-51, 67-1-51.1, 67-1-52, 67-1-53, 67-1-55, 67-1-57, 67-1-61, 67-1-63, 67-1-65, 67-1-67, 67-1-69, 67-1-71, 67-1-72, 67-1-73, 67-1-75, 67-1-77, 67-1-81, 67-1-83, 67-1-87, 67-1-89, 67-1-91, 67-1-101, 67-1-201, 67-1-203, 67-1-205, 67-1-207, 67-1-211, 67-3-3, 67-3-15, 67-3-17, 67-3-19, 67-3-22, 67-3-23, 67-3-25, 67-3-27, 67-3-28, 67-3-29, 67-3-31, 67-3-33, 67-3-35, 67-3-37, 67-3-39, 67-3-49, 67-3-52, 67-3-59, 67-3-61, 67-3-63, 67-3-69, 67-3-74, 67-5-5, 67-5-9, 67-5-11, 67-5-13, 67-7-5, 67-7-11, 67-9-1, 67-11-3, 67-11-7, 67-11-9, 67-11-11, 27-71-5, 27-71-7, 27-71-9, 27-71-11, 27-71-13, 27-71-15, 27-71-17, 27-71-29, 27-71-301, 27-71-307, 27-71-315, 27-71-335 AND 27-71-505, MISSISSIPPI CODE OF 1972, TO CONFORM; TO REPEAL SECTION 67-1-31, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE DEPARTMENT OF REVENUE TO ISSUE A WRITTEN CERTIFICATE OF APPOINTMENT TO ITS AGENTS AND INSPECTORS INVESTING THEM WITH THE POWERS AND DUTIES OF POLICE OFFICERS FOR ENFORCING THE PROVISIONS OF THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW; TO REPEAL SECTION 67-1-32, MISSISSIPPI CODE OF 1972, WHICH ALLOWS RETIRING LAW ENFORCEMENT OFFICERS OF THE DEPARTMENT OF REVENUE TO RETAIN ONE SIDEARM AS PERSONAL PROPERTY; TO REPEAL SECTION 67-1-209, MISSISSIPPI CODE OF 1972, WHICH REQUIRES THE DEPARTMENT OF REVENUE TO HAVE A CONTRACT COMPLIANCE OFFICER TO MONITOR THE CONTRACT FOR WAREHOUSE AND DISTRIBUTION OPERATIONS AND ASSURE OPERATOR COMPLIANCE WITH ITS PERFORMANCE WORK STATEMENT; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 67-1-3, Mississippi Code of 1972, is amended as follows:

     67-1-3.  (1)  The policy of this state is reannounced in favor of prohibition of the manufacture, sale, distribution, and transportation of alcoholic beverages; and the provisions against such manufacture, sale, distribution, and transportation of alcoholic beverages, as contained in Chapter 31 of Title 97, Mississippi Code of 1972, and elsewhere, are hereby redeclared the law of this state.  The purpose and intent of this article is to vigorously enforce the prohibition laws throughout the state, except in those counties and municipalities voting themselves out from under the prohibition law in accordance with the provisions of this article, and, in those counties and municipalities, to require strict regulation and supervision of the manufacture, sale, distribution, and transportation of intoxicating liquor under a system of state licensing of manufacturers, wholesalers and retailers, which licenses shall be subject to revocation for violations of this article.  However, from and after January 1, 2021, prohibition is renounced as to the possession of alcoholic beverages.  It shall thereafter be lawful to possess alcoholic beverages throughout the state, unless otherwise prohibited in this article.  Nothing herein shall be construed to make lawful the possession of alcoholic beverages with the intent to sell except as authorized under this article.

     (2)  All laws and parts of laws in conflict with this article are repealed only to the extent of such conflict; however, except as is provided in this article, all laws prohibiting the manufacture, sale, and distribution of alcoholic beverages, which are not in conflict with this article shall remain in full force and effect, and all such laws shall remain in full force and effect in counties and municipalities wherein the manufacture, sale, and distribution of alcoholic beverages has not been authorized as a result of an election held under Section 67-1-11 or * * * Section 67-1-14, * * * Mississippi Code of 1972, or as otherwise provided in this article.

     (3)  The Legislature recognizes that alcoholic beverage operations are unique activities for state government and that a corporate structure will best enable them to be managed in an entrepreneurial and business-like manner.  It is the intent of the Legislature that the Mississippi Alcoholic Beverage Corporation shall be accountable to the Governor, the Legislature and the people of the state through a system of audits, reports and disclosures as required by this article.

     SECTION 2.  Section 67-1-5, Mississippi Code of 1972, is amended as follows:

     67-1-5.  For the purposes of this article 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, light spirit product and beer, as defined in Section 67-3-3, Mississippi Code of 1972, but shall include native wines and native spirits.  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 six percent (6%) 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, honey 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 former 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 corporation, 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 article, 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 article 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 corporation 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 corporation, at the time of its application for a license under this article, 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 corporation 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 corporation. * * *  The department may not approve an area as  A qualified resort area may not be approved after July 1, 2018, if any portion of such proposed area is located within two (2) miles of a convent or monastery that is located in a county traversed by Interstate 55 and U.S. Highway 98.  A convent or monastery may waive such distance restrictions in favor of allowing approval * * * by the department of an area as a qualified resort area.  Such waiver shall be in written form from the owner, the governing body, or the appropriate officer of the convent or monastery having the authority to execute such a waiver, and the waiver shall be filed with and verified by the * * * department corporation before becoming effective.

              (i)  The * * * department corporation 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 corporation; however, such declaration may only be initiated in a written request for resort area status made to the * * * department corporation 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 article, 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, tennis courts and related facilities and swimming pool and related facilities where the golf course, tennis courts and related facilities and swimming pool and related facilities are 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;

                   7.  The West Pearl Restaurant Tax District as defined in Chapter 912, Local and Private Laws of 2007;

                   8.  a.  Land that is located in any county in which Mississippi Highway 43 and Mississippi Highway 25 intersect and:

                             A.  Owned by the Pearl River Valley Water Supply District, and/or

                             B.  Located within the Reservoir Community District, zoned commercial, east of Old Fannin Road, north of Regatta Drive, south of Spillway Road, west of Hugh Ward Boulevard and accessible by Old Fannin Road, Spillway Road, Spann Drive and/or Lake Vista Place, and/or

                             C.  Located within the Reservoir Community District, zoned commercial, west of Old Fannin Road, south of Spillway Road and extending to the boundary of the corporate limits of the City of Flowood, Mississippi;

                        b.  The board of supervisors of such county, with respect to B and C of item 8.a., may by resolution or other order:

                             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, and

                             C.  Designate the areas in which facilities that offer alcoholic beverages for sale may be located;

                   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-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 used for the purpose of culinary arts courses, and/or live entertainment courses and art performances, and/or outdoor recreation and leadership courses;

                   13.  The clubhouse and associated golf course where the golf course is adjacent to one or more residential developments and the golf course and all such developments collectively include at least two hundred (200) acres and at least one hundred fifty (150) residential units and are located a. in a county that has voted against coming out from under the dry law; and b. outside of but in close proximity to a municipality in such county which has voted under Section 67-1-14, after January 1, 2013, to come out from under the dry law;

                   14.  The clubhouse and associated eighteen-hole golf course located in a municipality traversed by Interstate Highway 55 and U.S. Highway 51 that has voted to come out from under the dry law;

                   15.  a.  Land that is planned for mixed-use development and consists of at least two hundred (200) contiguous acres with one or more planned residential developments collectively planned to include at least two hundred (200) residential units when completed, and also including a facility that consists of at least four thousand (4,000) square feet that is not part of such land but is located adjacent to or in close proximity thereto, and which land is located:

                              A.  In a county that has voted to come out from under the dry law,

                             B.  Outside the corporate limits of any municipality in such county and adjacent to or in close proximity to a golf course located in a municipality in such county, and

                             C.  Within one (1) mile of a state institution of higher learning;

                        b.  The board of supervisors of such county may by resolution or other order:

                             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, and

                             C.  Designate the areas in which facilities that offer alcoholic beverages for sale may be located;

                   16.  Any facility with a capacity of five hundred (500) people or more, to be used as a venue for private events, on a tract of land in the Southwest Quarter of Section 33, Township 2 South, Range 7 East, of a county where U.S. Highway 45 and U.S. Highway 72 intersect and that has not voted to come out from under the dry law;

                   17.  One hundred five (105) contiguous acres, more or less, located in Hinds County, Mississippi, and in the City of Jackson, Mississippi, whereon are constructed a variety of buildings, improvements, grounds or objects for the purpose of holding events thereon to promote agricultural and industrial development in Mississippi;

                   18.  Land that is owned by a state institution of higher learning, and:

                        a.  Located entirely within a county that has elected by majority vote not to permit the transportation, storage, sale, distribution, receipt and/or manufacture of light wine and beer pursuant to Section 67-3-7, and

                        b.  Adjacent to but outside the incorporated limits of a municipality that has elected by majority vote to permit the sale, receipt, storage and transportation of light wine and beer pursuant to Section 67-3-9.

     If any portion of the land described in this item 18 * * * has been was declared a qualified resort area by the department before July 1, 2020, then that qualified resort area shall be incorporated into the qualified resort area created by this item 18;

                   19.  Any facility and related property:

                        a.  Used as a flea market or similar venue during a weekend (Saturday and Sunday) immediately preceding the first Monday of a month and having an annual average of at least one thousand (1,000) visitors for each such weekend and five hundred (500) vendors for Saturday of each such weekend, and

                        b.  Located in a county that has not voted to come out from under the dry law and outside of but in close proximity to a municipality located in such county and which municipality has voted to come out from under the dry law;

                   20.  Blocks 1, 2 and 3 of the original town square in any municipality with a population in excess of one thousand five hundred (1,500) according to the latest federal decennial census and which is located in:

                        a.  A county traversed by Interstate 55 and Interstate 20, and

                        b.  A judicial district that has not voted to come out from under the dry law;

                   21.  Any municipality with a population in excess of two thousand (2,000) according to the latest federal decennial census and in which is located a part of White's Creek Lake and in which U.S. Highway 82 intersects with Mississippi Highway 9 and located in a county that is partially bordered on one (1) side by the Big Black River;

                   22.  A restaurant located on a two-acre tract adjacent to a five-hundred-fifty-acre lake in the northeast corner of a county traversed by U.S. Interstate 55 and U.S. Highway 84;

                   23.  Any tracts of land in Oktibbeha County, situated north of Bailey Howell Drive, Lee Boulevard and Old Mayhew Road, east of George Perry Street and south of Mississippi Highway 182, and not located on the property of a state institution of higher learning; however, the board of supervisors of such county may by resolution or other order:

                        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; and

                        c.  Designate the areas in which facilities that offer alcoholic beverages for sale may be located;

                   24.  A municipality in which Mississippi Highway 27 and Mississippi Highway 28 intersect;

                   25.  A municipality through which run Mississippi Highway 35 and Interstate 20;

                   26.  A municipality in which Mississippi Highway 16 and Mississippi Highway 35 intersect;

                   27.  A municipality in which U.S. Highway 82 and Old Highway 61 intersect;

                   28.  A municipality in which Mississippi Highway 8 meets Mississippi Highway 1;

                   29.  A municipality in which U.S. Highway 82 and Mississippi Highway 1 intersect;

                   30.  A municipality in which Mississippi Highway 50 meets Mississippi Highway 9;

                   31.  An area bounded on the north by Pearl Street, on the east by West Street, on the south by Court Street and on the west by Farish Street, within a municipality bordered on the east by the Pearl River and through which run Interstate 20 and Interstate 55;

                   32.  Any facility and related property that:

                        a.  Is contracted for mixed-use development improvements consisting of office and residential space and a restaurant and lounge, partially occupying the renovated space of a four-story commercial building which previously served as a financial institution; and adjacent property to the west consisting of a single-story office building that was originally occupied by the Brotherhood of Carpenters and Joiners of American Local Number 569; and

                        b.  Is situated on a tract of land consisting of approximately one and one-tenth (1.10) acres, and the adjacent property to the west consisting of approximately 0.5 acres, located in a municipality which is the seat of county government, situated south of Interstate 10, traversed by U.S. Highway 90, partially bordered on one (1) side by the Pascagoula River and having its most southern boundary bordered by the Gulf of Mexico, with a population greater than twenty-two thousand (22,000) according to the 2010 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; and

                             C.  Designate the areas within the  facilities in which alcoholic beverages may be offered for sale;

                   33.  Any facility with a maximum capacity of one hundred twenty (120) people that consists of at least three thousand (3,000) square feet being heated and cooled, has a commercial kitchen, has a pavilion that consists of at least nine thousand (9,000) square feet and is located on land more particularly described as follows:

     All that part of the East Half of the Northwest Quarter of Section 21, Township 7 South, Range 4 East, Union County, Mississippi, that lies South of Mississippi State Highway 348 right-of-way and containing 19.48 acres, more or less.

     ALSO,

     The Northeast 38 acres of the Southwest Quarter of Section 21, Township 7 South, Range 4 East, Union County, Mississippi. 

     ALSO,

     The South 81 1/2 acres of the Southwest Quarter of Section 21, Township 7 South, Range 4 East, Union County, Mississippi;

                   34.  A municipality in which U.S. Highway 51 and Mississippi Highway 16 intersect;

                   35.  A municipality in which Interstate 20 passes over Mississippi Highway 15;

                    36.  Any municipality that is bordered in its northwestern boundary by the Pearl River, traversed by U.S. Highway 49 and Interstate 20, and is located in a county which has voted against coming out from under the dry law;

                    37.  A municipality in which Mississippi Highway 28 and Mississippi Highway 29 North intersect;

                   38.  An area bounded as follows within a municipality through which run Interstate 22 and Mississippi Highway 15:  Beginning at a point at the intersection of Bankhead Street and Tallahatchie Trails; then running to a point at the intersection of Tallahatchie Trails and Interstate 22; then running to a point at the intersection of Interstate 22 and Carter Avenue; then running to a point at the intersection of Carter Avenue and Camp Avenue; then running to a point at the intersection of Camp Avenue and King Street; then running to a point at the intersection of King Street and E. Main Street; then running to a point at the intersection of E. Main Street and Camp Avenue; then running to a point at the intersection of Camp Avenue and Highland Street; then running to a point at the intersection of Highland Street and Adams Street; then running to a point at the intersection of Adams Street and Cleveland Street; then running to a point at the intersection of Cleveland Street and N. Railroad Avenue; then running to a point at the intersection of N. Railroad Avenue and McGill Street; then running to a point at the intersection of McGill Street and Snyder Street; then running to a point at the intersection of Snyder Street and Bankhead Street; then running to a point at the intersection of Bankhead Street and Tallahatchie Trails and the point of the beginning;

                    39.  A municipality through which run Mississippi Highway 43 and U.S. Highway 80;

                    40.  The coliseum in a municipality in which U.S. Highway 72 passes over U.S. Highway 45;

                   41.  A piece of property on the northeast corner of the T-intersection where Builders Square Drive meets Mississippi Highway 471;

                   42.  The clubhouse and associated golf course, tennis courts and related facilities and swimming pool and related facilities located on Oaks Country Club Road less than one-half (1/2) mile to the east of Mississippi Highway 15;

                   43.  Any facility located on land more particularly described as follows:

     The East Half (E 1/2) of the Southwest Quarter (SW 1/4) of Section 15, Township 3 North, Range 2 East; a 4 acre parcel in the Southwest Corner of the Southwest Quarter (SW 1/4) of the Southeast Quarter (SE 1/4), Section 15, Township 3 North, Range 2 East, running 210 feet east and west and 840 feet running north and south; the Northeast Quarter (NE 1/4) of the Northwest Quarter (NW 1/4) of Section 22, Township 3 North, Range 2 East, all in Rankin County, Mississippi;

                   44.  Any facility located on land more particularly described as follows:

     Beginning at a point 1915 feet west and 2171 feet north of southeast corner, Section 11, Township 24 North, Range 2 West, Second Judicial District, Tallahatchie County, Mississippi, which point is the southwest corner of J.C. Section Lot mentioned in deed recorded in Book 50, page 34, in the records of the Chancery Clerk's Office at Sumner, in said District of said County; thence South 80 West, 19 feet to the east boundary of United States Highway 49-E, thence East along the east boundary of said Highway 270 feet to point of beginning of Lot to be conveyed; thence southeast along the east boundary of said Highway 204 feet to a concrete post at the intersection of the east boundary of said Highway with the west boundary of gravel road from Sumner to Webb, known as Oil Mill Road, thence Northwest along west boundary of said Oil Mill Road 194 feet to center of driveway running southwest from said Oil Mill Road to U.S. Highway 49-E; thence South 66 West along center of said driveway 128 feet to point of beginning, being situated in Northwest Quarter of Southeast Quarter of Section 11, together with all improvements situated thereon;

                   45.  Any facility that:

                        a.  Consists of at least five thousand six hundred (5,600) square feet being heated and cooled along with a lakeside patio that consists of at least two thousand two hundred (2,200) square feet, regardless of whether such patio is part of the facility and/or located adjacent to or in close proximity to the facility;

                        b.  Includes a caterer's kitchen and green room for entertainment preparation;

                        c.  For a fee is used to host events; and

                        d.  Is located adjacent to or in close proximity to an approximately nine (9) acre lake on property that consists of at least one hundred twenty (120) acres in a county traversed by Mississippi Highway 15 and U.S. Highway 278;

                   46.  Any municipality with a population in excess of one thousand (1,000) according to the 2010 federal decennial census and which is located in a county that is traversed by U.S. Highways 84 and 98 and has not voted to come out from under the dry law;

                   47.  The clubhouse and associated nine-hole golf course, tennis courts and related facilities and swimming pool and related facilities located on or near U.S. Highway 82 between Mississippi Highway 15 and Mississippi Highway 9;

                   48.  The downtown square area bound by East Service Drive, Commerce Street, Second Street and Court Street and adjacent properties in a municipality through which run Interstate 55, U.S. Highway 51 and Mississippi Highway 306;

                    49.  All parcels zoned for mixed-use development located west of Mississippi Highway 589, more than four hundred (400) feet north of Old Highway 24, east of Parkers Creek and Black Creek, and south of J M Burge Road;

                    50.  Any facility used by a soccer club and located on Old Highway 11 between one-tenth (0.1) and two-tenths (0.2) of a mile from its intersection with Oak Grove Road, in a county in which U.S. Highway 98 and Mississippi Highway 589 intersect;

                   51.  Any municipality in which U.S. Highway 49 and Mississippi Highway 469 intersect;

                   52.  Any facility that is:

                        a.  Owned by a Veterans of Foreign Wars (VFW) organization that is a nonprofit corporation and registered with the Mississippi Secretary of State;

                        b.  Used by such organization for its headquarters and other organization related purposes; and

                        c.  Located outside of a municipality in a county that has not voted to come out from under the dry law;

                   53.  The following within a municipality in which U.S. Highway 49 and U.S. 61 Highway intersect and through which flows the Sunflower River:

                         a.  An area bounded as follows:  Starting at the southern point of the intersection of Sunflower Avenue and 1st Street and going south along said avenue on its eastern side to 8th Street, then going east along said street on its northern side to West Tallahatchie Street, then going north along said street on its western side to 4th Street/Martin Luther King Boulevard, then going east along said street/boulevard on its northern side to Desoto Avenue, then going north along said avenue on its western side to 1st Street, then going west along said street on its southern side to the point of beginning along the southern side of Court Street;

                         b.  Lots located at or near the intersection of Madison Avenue, Walnut Street, and Riverside Avenue that are in a commercial zone; and

                         c.  Any facility located on the west side of Sunflower Avenue to the Sunflower River between the southern side of 6th Street and the northern side of 8th Street and which is operated as and/or was operated as a hotel or lodging facility, in consideration of payment, regardless of whether the facility meets the criteria for the definition of the term "hotel" in paragraph (l) of this section; and

                         d.  Any facility located on the west side of Sunflower Avenue to the Sunflower River between the southern side of 3rd Street and the northern side of 4th Street/Martin Luther King Boulevard and which is operated as and/or was operated as a musical venue, in consideration of payment;

                   54.  Any municipality in which Mississippi Highway 340 meets Mississippi Highway 15;

                   55.  Any municipality in which Mississippi Highway 540 and Mississippi Highway 149 intersect;

                    56.  Any municipality in which Mississippi Highway 15 and Mississippi Highway 345/Main Street intersect;

                   57.  The property and structures thereon at the following locations within a municipality through which run U.S. Highway 45 and Mississippi Highway 145 and in which Mississippi Highway 370 and Mississippi Highway 145 intersect:  104 West Main Street, 106 West Main Street, 108 West Main Street, 110 West Main Street and 112 West Main Street;

                   58.  Any municipality in which U.S. Highway 11 and Main Street intersect and which is located in a county having two (2) judicial districts;

                    59.  Any municipality in which Interstate 22 passes over Mississippi Highway 9;

                   60.  Any facility located on land more particularly described as follows:

     A certain parcel of land being situated in the Southeast 1/4 of the Northeast 1/4 of Section 9, T3N-R3E, Rankin County, Mississippi, and being more particularly described as follows:

     Commence at an existing 1/2" iron pin marking the Southwest corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 seconds East along the East line of the Southeast 1/4 of the Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" iron pin; leaving said East line of the Southeast 1/4 of the Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds East for a distance of 2.08 feet to an existing 1/2" iron pin; run thence North 00 degrees 22 minutes 19 seconds East for a distance of 561.90 feet to an existing 1/2" iron pin; run thence North 00 degrees 16 minutes 18 seconds East for a distance of 76.42 feet to a set 1/2" iron pin marking the POINT OF BEGINNING of the parcel of land herein described; from said POINT OF BEGINNING, continue thence North 00 degrees 16 minutes 18 seconds East along an existing fence for a distance of 493.27 feet to an existing 1/2" iron pin; run thence North 03 degrees 08 minutes 15 seconds East for a distance of 170.22 feet to an existing 1/2" iron pin on the North line of the aforesaid Southeast 1/4 of the Northeast 1/4 of Section 9; run thence North 89 degrees 46 minutes 45 seconds East along said North line of the Southeast 1/4 of the Northeast 1/4 of Section 9 for a distance of 1,305.51 feet to an existing 1/2" iron pin marking Northeast corner thereof; leaving said North line of the Southeast 1/4 of the Northeast 1/4 of Section 9, run thence South 00 degrees 08 minutes 35 seconds West along the East line of said Southeast 1/4 of the Northeast 1/4 of Section 9 for a distance of 663.19 feet to a set 1/2" iron pin; leaving said East line of the Southeast 1/4 of the Northeast 1/4 of Section 9, run thence South 89 degrees 46 minutes 45 seconds West for a distance of 1,315.51 feet to the POINT OF BEGINNING, containing 20.00 acres, more or less.

     And Also:  An easement for the purpose of ingress and egress being situated in the Southeast 1/4 of the Northeast 1/4 and in the Northeast 1/4 of the Southeast 1/4 of Section 9, T3N-R3E, Rankin County, Mississippi, and being more particularly described as follows:

     Begin at an existing 1/2" iron pin marking the Southwest corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 seconds East along the East line of the Southeast 1/4 of the Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" iron pin; leaving said East line of the Southeast 1/4 of the Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds East for a distance of 2.08 feet to an existing 1/2" iron pin; run thence North 00 degrees 22 minutes 19 seconds East for a distance of 561.90 feet to an existing 1/2" iron pin; run thence North 00 degrees 16 minutes 18 seconds East for a distance of 76.42 feet to a set 1/2" iron pin; run thence North 89 degrees 46 minutes 45 seconds East for a distance of 25.00 feet to a set 1/2" iron pin; run thence South 00 degrees 16 minutes 18 seconds West for a distance of 76.66 feet to a set 1/2" iron pin; run thence South 00 degrees 22 minutes 19 seconds West for a distance of 619.81 feet to a set 1/2" iron pin; run thence South 89 degrees 43 minutes 01 seconds West for a distance of 26.81 feet to a set 1/2" iron pin; run thence North 00 degrees 06 minutes 13 seconds East along the West line of the aforesaid Northeast 1/4 of the Southeast 1/4 of Section 9 for a distance of 25.00 feet to the POINT OF BEGINNING, containing 17,525.4 square feet, more or less.

                   61.  Any municipality bordered on the east by the Pascagoula River and on the south by the Mississippi Sound;

                   62.  The property and structures thereon located at parcel numbers 4969 198 000; 4969 200 000; 4969 201 000; 4969 206 000; 4969 207 000; 4969 208 000; 4969 218 000; 4969 199; 4969 204 000 and 4969 204 001, all in Block 4 of the original town square in any municipality with a population in excess of one thousand five hundred (1,500) according to the latest federal decennial census and which is located in:

                        a.  A county traversed by Interstate 55 and Interstate 20, and

                        b.  A judicial district that has not voted to come out from under the dry law;

                   63.  Any municipality in which Mississippi Highway 12 meets Mississippi Highway 17;

                   64.  Any municipality in which U.S. Highway 49 and Mississippi Highway 469 intersect;

                   65.  The clubhouse and associated nine-hole golf course and related facilities located on or near the eastern corner of the point at which Golf Course Road meets Athens Road, in a county in which Mississippi Highway 13 and Mississippi Highway 28 intersect, with GPS coordinates of approximately 31.900370078041004, -89.7928067652611;

                   66.  Any facility located at the south-to-southwest corner of the intersection of Madison Street and Bolton Brownsville Road, in a municipality in which Bolton Brownsville Road passes over Interstate 20, with GPS coordinates of approximately 32.349067271758955, -90.4596221146197;

                   67.  Any facility located at the northwest corner of the intersection of Depot Street and Madison Street, in a municipality in which Bolton Brownsville Road passes over Interstate 20, with GPS coordinates of approximately 32.34903152971068, -90.46047660172901;

                   68.  Any facility located on Hinds Boulevard approximately three-tenths (0.3) of a mile south of the point at which Hinds Boulevard diverges from Clinton Road, in a municipality whose northern boundary partially consists of Snake Creek Road, and whose southern boundary partially consists of Mississippi Highway 18, with GPS coordinates of approximately 32.26384517526713, -90.41586570183475;

                   69.  Any facility located on Pleasant Grove Drive approximately one and three-tenths (1.3) miles southeast of its intersection with Harmony Drive, in a county through which run Interstate 55 and U.S. Highway 84, with GPS coordinates of approximately 31.512043770371907, -90.2506094382595;

                   70.  Any facility located immediately north of the intersection of two roads, both named Mason Clark Drive, located between two-tenths (0.2) and three-tenths (0.3) of a mile southwest of Mississippi Highway 57/63, with GPS coordinates of approximately 31.135950529733048, -88.53068674585575;

                   71.  Any facility located on Raj Road approximately three-tenths (0.3) of a mile south of Mississippi Highway 57/63, with GPS coordinates of approximately 31.139553708288418, -88.53411203512971; and

                   72.  Any facility located on Raj Road approximately one-tenth (0.1) of a mile south of Mississippi Highway 57/63, with GPS coordinates of approximately 31.14184097577295, -88.53287700849411;

     The status of these municipalities, districts, clubhouses, facilities, golf courses and areas described in this paragraph (o)(iii) as qualified resort areas does not require any declaration of same by the * * * department corporation.

     The governing authorities of a municipality described, in whole or in part, in item 6, 21, 24, 25, 26, 27, 28, 29, 30, 31, 34, 35, 36, 37, 38, 39, 46, 48, 51, 53, 54, 55, 58, 59, 61, 63, 64, 66, 67 or 68 of this paragraph (o)(iii) may by ordinance, with respect to the qualified resort area described in the same item:  specify the hours of operation of facilities offering alcoholic beverages for sale; specify the percentage of revenue that facilities offering alcoholic beverages for sale must derive from the preparation, cooking and serving of meals and not from the sale of beverages; and designate the areas in which facilities offering alcoholic beverages for sale may be located.

          (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, honey 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 corporation 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 article unless on the date of the initial application for a license under this article more than fifty percent (50%) of the sleeping rooms are located in a structure formerly used as a residence.

          (s)  "Board" * * * shall refer to means the Board of * * * Tax Appeals of the State of Mississippi Directors of the Alcoholic Beverage Corporation.

          (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.

          (w)  "Campus" means property owned by a public school district, community or junior college, college or university in this state where educational courses are taught, school functions are held, tests and examinations are administered or academic course credits are awarded; however, the term shall not include any "restaurant" or "hotel" that is located on property owned by a community or junior college, college or university in this state, and is operated by a third party who receives all revenue generated from food and alcoholic beverage sales.

          (x)  "Native spirit" shall mean any beverage, produced in Mississippi for sale, manufactured primarily by the distillation of fermented grain, starch, molasses or sugar produced in Mississippi, including dilutions and mixtures of these beverages.  In order to be classified as "native spirit" under the provisions of this article, at least fifty-one percent (51%) of the finished product by volume shall have been obtained from distillation of fermented grain, starch, molasses or sugar grown and produced in Mississippi.

          (y)  "Native distillery" shall mean any place or establishment within this state where native spirit is produced in whole or in part for sale.

          (z)  "Warehouse operator" shall have the meaning ascribed in Section 67-1-201.

          (aa)  "Alcoholic beverage operations" means the warehousing and distribution of alcoholic beverages, as well as the issuing of alcoholic beverage permits.

          (ab)  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (ac)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 3.  Section 67-1-19, Mississippi Code of 1972, is amended as follows:

     67-1-19.  (1)  Except as otherwise noted, the administration and enforcement of this article shall be vested in * * * the Department of Revenue.  There is hereby created the Alcoholic Beverage * * * Control Division within and as a part of the Department of Revenue Corporation, which is hereby created.  The powers and duties held by the department and its division with respect to alcoholic beverage operations shall be transferred to the corporation.  All rules, regulations, standards, decisions and acts of the department remain effective unless specifically revoked or superseded by an official action of the corporation or its board.

     (2)  The corporation shall be managed in a manner enabling the people of the state to benefit from its profits and to ensure the integrity of alcoholic beverage warehousing, distribution and permitting.

     (3)  The existence of the corporation, which shall be domiciled in the State of Mississippi, shall begin upon the appointment of all five (5) members of the board as provided in Section 67-1-21.

     (4)  The exclusive venue for any action or matter against the corporation is the county in which its corporate headquarters is located, and the circuit court for that county has exclusive jurisdiction thereof.  For purposes of court costs, the corporation shall be a private corporation.

     SECTION 4.  The following shall be codified as Section 67-1-21, Mississippi Code of 1972:

     67-1-21.  (1)  The affairs of the corporation shall be administered by the Alcoholic Beverage Corporation Board of Directors.  The board shall be composed of five (5) members, three (3) appointed by the Governor and two (2) appointed by the Lieutenant Governor, all with the advice and consent of the Senate.  The Commissioner of Revenue and the State Treasurer shall serve as ex officio, nonvoting members.  Members appointed when the Senate is not in session shall serve only until the end of the next regular session, unless confirmed by the Senate.

     (2)  (a)  Members of the board shall be residents of the State of Mississippi, and the Governor and the Lieutenant Governor shall take into account the goals of geographic, racial, gender and other categories of diversity when nominating board members.  One (1) of the Governor's appointees shall be an owner of a store operated under a package retailer's permit pursuant to Section 67-1-51, and one (1) of the Lieutenant Governor's appointees shall be an operator of a beverage distribution warehouse, preferably in the beer or soft drink industry.

          (b)  Of the initial appointees, the members' terms shall be staggered as follows:  one (1) term each to expire on December 31, 2025, December 31, 2026, December 31, 2027, December 31, 2028, and December 31, 2029.  After the expiration of the initial terms, members of the board shall serve terms of four (4) years.

          (c)  Members may serve beyond the end of their respective terms until their successors have been appointed and qualified.  No member shall serve more than two (2) consecutive four-year terms.  Members may be removed by their respective appointing authority, either the Governor or the Lieutenant Governor, for neglect of duty, misfeasance or nonfeasance in office.  The board shall annually elect a chairman from among its voting members.

     (3)  Appointed members of the board shall be entitled to per diem compensation pursuant to Section 25-3-69 paid by the corporation and shall be reimbursed by the corporation for necessary travel and other reasonable expenses incurred in the performance of their official duties.  No appointed member of the board shall be considered a public officer.

     (4)  The board, upon the initial call of the Governor and the chairman thereafter, shall meet at least monthly for the first eighteen (18) months and at such other times as the chairman may determine.  Three (3) voting members of the board shall constitute a quorum.  The board shall also meet upon call of three (3) or more of its voting members.  The board shall keep accurate and complete records of all its meetings.

     (5)  All meetings of the board shall be subject to the Open Meetings Act in Title 25, Chapter 41, Mississippi Code of 1972.

     SECTION 5.  Section 67-1-23, Mississippi Code of 1972, is amended as follows:

     67-1-23. * * *  The Commissioner of Revenue of the Department of Revenue shall appoint a director of the division, and may appoint or employ such agents, inspectors, clerks and other employees for such division as may be necessary to carry out the provisions of this article or to perform the duties and exercise the powers conferred by this article upon the department.  The Commissioner of Revenue shall have the authority to employ, compensate, terminate, suspend with or without pay, promote, demote, transfer or reprimand the director, agents, inspectors, clerks and other employees of the division.  The director and all permanent employees of the division shall devote their full time to the duties of their respective offices.  (1)  The president of the corporation shall be appointed by the board, subject to the approval of the Governor.  The Governor shall, within thirty (30) days after receiving the nomination of the president in writing, either approve or reject the nomination.  Failure to take either action within the required time shall constitute approval by the Governor.  If the Governor rejects the nomination, then the board shall submit a different nominee to the Governor.

     (2)  The president shall manage the daily affairs of the corporation and shall have such powers and duties as specified by this article, by the board and any rules or regulations it adopts.  The president shall not be a member of the board.  The president shall serve at the will and pleasure of the board.

     (3)  The president shall employ such personnel as he or she deems necessary to carry out the provisions of this article or to perform the duties and exercise the powers conferred by this article upon the corporation.  All personnel shall serve at the will and pleasure of the president, unless otherwise specified by the president.

     (4)  The board shall set the salary of the president.

     (5)  No employee shall be a member of the board.

     SECTION 6.  The following shall be codified as Section 67-1-110, Mississippi Code of 1972:

     67-1-110.  All records of the corporation shall be deemed public records and subject to public inspection as provided by Section 25-61-1 et seq., unless:

          (a)  The record relates to or was provided by a confidential source or informant and relates to the security of alcoholic beverage warehousing and distribution, or to the qualifications or conduct of an alcoholic beverage permittee or applicant for an alcoholic beverage permit;

          (b)  The record involves a trade secret of the corporation or of an alcoholic beverage permittee or applicant for an alcoholic beverage permit;

          (c)  The disclosure of the record would endanger the security of the corporation or of an alcoholic beverage permittee or applicant for an alcoholic beverage permit; or

          (d)  The record is covered by another exemption under federal or state law.

     SECTION 7.  The following shall be codified as Section 67-1-112, Mississippi Code of 1972:

     67-1-112.  (1)  The board shall provide the president with private-sector perspectives on the operation of a business, large marketing enterprise and the like.  The board shall:

          (a)  Approve, disapprove, amend or modify the budget recommended by the president for the operation of the corporation;

          (b)  Approve, disapprove, amend or modify the terms of major procurements recommended by the president;

          (c)  Serve as a board of appeals for any denial, revocation or cancellation by the president of an alcoholic beverage permit or of a contract with an alcoholic beverage vendor or retailer; and

          (d)  Adopt such administrative rules and regulations as may be necessary to carry out and implement its powers and duties, the operations of the corporation, the conduct of alcoholic beverage warehousing, distribution and permitting in general, and any other matters necessary or desirable for efficient and effective alcoholic beverage operations. 

     (2)  Any policies adopted by authority of this section or any other section of this article must be published and posted on the corporation's website thirty (30) days before becoming effective.

     SECTION 8.  The following shall be codified as Section 67-1-114, Mississippi Code of 1972:

     67-1-114.  (1)  The corporation, its employees and board members shall provide for efficient and effective alcoholic beverage operations.  In pursuing the objectives and purposes of this article, the corporation may:

          (a)  Sue and be sued in its corporate name;

          (b)  Adopt a corporate seal and a symbol;

          (c)  Hold patents, copyrights, trademarks and service marks, and enforce its rights with respect thereto;

          (d)  Register to do business in Mississippi and appoint agents upon which process may be served;

          (e)  Acquire real property and make improvements thereon;

          (f)  Make, solicit and request proposals and offers, and execute and effectuate any and all agreements or contracts

necessary for alcoholic beverage warehousing, distribution and permitting, and to carry out all other functions of the corporation under this article; and

          (g)  Adopt and amend such bylaws, rules and regulations, with the approval of the board, as it deems necessary to administer this article.

     (2)  The corporation shall:

          (a)  Carry out alcoholic beverage warehousing, distribution and permitting, and all other functions of the corporation under this article, in accordance with the provisions of this article and the board's administrative rules and regulations;

          (b)  Submit quarterly and annual reports to the Governor, the Lieutenant Governor, the Speaker of the House of Representatives, the State Treasurer, the State Auditor, the Joint Legislative Committee on Performance Evaluation and Expenditure Review, and the Commissioner of Revenue containing financial information and projections which include, but are not limited to, disclosure of gross revenues, expenses and net proceeds for the period;

          (c)  Adopt by administrative rules and regulations a system of continuous internal audits;

          (d)  Maintain records of all financial transactions of the corporation;

          (e)  Adopt by administrative rules and regulations a code of ethics for officers and employees of the corporation to carry out the standards of conduct established by this article; and

          (f)  Adopt by administrative rules and regulations guidelines for the disposal of property if the corporation is dissolved.

     (3)  There shall be no liability on the part of, and no cause of action shall arise against, the corporation, its governing board, staff, agents or employees from or in connection with the issuance or failure to issue a permit under Section 67-1-51 or any other permit.

     SECTION 9.  The following shall be codified as Section 67-1-116, Mississippi Code of 1972:

     67-1-116.  (1)  The president shall direct and supervise all administrative and technical activities in accordance with the provisions of this article and within the board's rules and regulations.  The president shall:

          (a)  Supervise and administer the operation of the corporation;

          (b)  Employ and direct such personnel as may be necessary to carry out the purposes of this article and utilize such services, personnel or facilities of the corporation as he or she may deem necessary;

          (c)  Contract in accordance with the corporation's rules and regulations with alcoholic beverage vendors and retailers;

          (d)  Make available for inspection by the board or any board member, upon request, all books, records, files and other information and documents of his or her office, and advise the board and recommend such rules and regulations and other matters deemed necessary and advisable to improve the operation and administration of the corporation;

          (e)  Enter into any contract pursuant to this article with any person for the performance of any of the functions as provided in this article or the board's rules and regulations;

          (f)  Attend board meetings or appoint a designee to attend on his or her behalf; and

          (g)  Not later than thirty (30) days before the beginning of the corporation's fiscal year, submit the proposed annual budget of the corporation and projected net proceeds to the board for review and approval.  In addition, the proposed annual budget of the corporation shall include a personnel table reporting information for each full-time and part-time permanent position, as follows:

              (i)  The position title and the salary for each position in the existing operating budget for the current fiscal year, indicating whether each position is filled or vacant as of the reporting date; and

              (ii)  The position title and the salary recommended for each position for the next fiscal year.

     (2)  The president, with the board's approval, may amend or modify the budget at any time in any manner deemed necessary for the proper operation of the corporation.

     (3)  Following his or her approval by the Governor and during his or her entire employment by the board, the president shall reside in Mississippi.

     (4)  The president and the board shall conduct an ongoing examination of alcoholic beverage operations in other states and countries, including reviewing available literature on the subject of federal laws and regulations which may affect alcoholic beverage operations, and of the reaction of citizens of this state to existing or proposed features of alcoholic beverage operations, with a view toward implementing improvements that will tend to serve the purposes of this article.

     (5)  The president shall require bond from corporate employees with access to corporate funds in such an amount as provided in the board's rules and regulations.

     (6)  The president may:

          (a)  Require bond from other employees as he or she deems necessary;

          (b)  For good cause, suspend, revoke or refuse to renew any contract entered into in accordance with this article or the board's rules and regulations;

          (c)  Upon specific or general approval of the board, conduct hearings and administer oaths to persons for the purpose of assuring the integrity of alcoholic beverage operations, or to determine the qualifications or compliance by vendors and retailers;

          (d)  Upon specific or general approval of the board, enter into personal service contracts pursuant to the board's rules and regulations, and compensate such consultants and technical assistants as may be required to carry out the provisions of this article; and

          (e)  By agreement, secure information and services as he or she may deem necessary from any department, agency or unit of the federal, state or local government, and to the extent allowed by federal or state law, may compensate such department, agency or unit of government for its information and services.

     (7)  Agencies, departments or units of state government shall cooperate with the corporation to assure efficient and effective alcoholic beverage operations.

     SECTION 10.  The following shall be codified as Section 67-1-118, Mississippi Code of 1972:

     67-1-118.  The board may employ an attorney and/or may contract with outside counsel upon determination of the need for such counsel.

     SECTION 11.  The following shall be codified as Section 67-1-120, Mississippi Code of 1972:

     67-1-120.  (1)  The corporation shall establish and maintain a personnel program, including administrative rules and regulations for its employees.  The corporation may procure benefit programs or group insurance plans and shall provide or arrange for a retirement plan.  Unless otherwise specified by the president, employees of the corporation shall serve at the will and pleasure of the president, who shall determine their compensation and benefits.  The employees shall be subject to suspension, dismissal, reduction in pay, demotion, transfer or other personnel action at the discretion of the president and shall not be subject to civil service provisions.  The compensation of officers at the division head level and above shall be determined by the board.  Corporation employees shall not be considered state employees.

     (2)  No board member, officer or employee of the corporation or any spouse, sibling, ascendant or descendant of a board member, officer or employee shall have a financial interest in any vendor or retailer doing business or proposing to do business with the corporation.

     (3)  No board member, officer or employee of the corporation with decision-making authority shall participate in any decision involving a vendor or retailer in which the board member, officer or employee or any spouse, sibling, ascendant or descendant of such board member, officer or employee has a financial interest.

     (4)  No corporation officer or employee who leaves the employ of the corporation, nor any board member, may represent any vendor or retailer before the corporation for a period of one (1) year following termination of employment with the corporation or membership on the board.

     SECTION 12.  The following shall be codified as Section 67-1-122, Mississippi Code of 1972:

     67-1-122.  All division heads, officers and employees of the corporation shall be considered public servants as defined in Section 25-4-103.  All division heads and officers of the corporation are subject to Section 25-4-25 and shall be required to file a Statement of Economic Interest with the Mississippi Ethics Commission.

     SECTION 13.  The following shall be codified as Section 67-1-124, Mississippi Code of 1972:

     67-1-124.  To ensure the integrity of alcoholic beverage operations, the corporation, through its board, shall:

          (a)  Compile and submit quarterly and annual reports and financial statements, in compliance with Section 67-1-114(2)(b);

          (b)  Contract with an independent auditor who is a certified public accountant or firm to conduct an annual financial audit of the corporation's books and records.  The cost of this annual financial audit shall be an operating expense of the corporation.  Further:

              (i)  Such independent auditor shall have no financial interest in any vendor or retailer with whom the corporation is under contract;

              (ii)  All contracts for independent auditors shall be reviewed by and subject to the approval of the Department of Finance and Administration to ensure that the independent auditor is qualified to perform the audit;

              (iii)  The audit shall be completed within ninety (90) days after the close of the corporation's fiscal year; and

               (iv)  Contracts may be entered into for audit services for a period not to exceed five (5) years, and the same firm shall not receive two (2) consecutive audit contracts.

     SECTION 14.  The following shall be codified as Section 67-1-126, Mississippi Code of 1972:

     67-1-126.  For informational purposes only, the corporation shall submit to the Joint Legislative Budget Committee a copy of the corporation's annual operating budget for the upcoming fiscal year.  The budget shall include an estimate of net proceeds during the succeeding fiscal year.

     SECTION 15.  Section 67-1-7, Mississippi Code of 1972, is amended as follows:

     67-1-7.  (1)  Except as otherwise provided in Section 67-9-1 for the transportation and possession of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, and subject to all of the provisions and restrictions contained in this article, the manufacture, sale, distribution, and transportation of alcoholic beverages shall be lawful, subject to the restrictions hereinafter imposed, in those counties and municipalities of this state in which, at a local option election called and held for that purpose under the provisions of this article, a majority of the qualified electors voting in such election shall vote in favor thereof.

     Beginning on April 16, 2021, except as otherwise provided in Section 67-1-51 for holders of a caterer's permit, the manufacture, sale and distribution of alcoholic beverages shall not be permissible or lawful in counties except in (a) incorporated municipalities located within such counties, (b) qualified resort areas within such counties approved as such by the * * * department corporation, or (c) clubs within such counties, whether within a municipality or not.  However, any permits issued * * * by the department between July 1, 2020, and April 15, 2021, for the manufacture, sale and distribution of alcoholic beverages, whether or not issued to permittees in such municipalities, qualified resort areas or clubs, shall be eligible for renewal on or after April 16, 2021.

     The manufacture, sale, distribution and possession of native wines or native spirits shall be lawful in any location within any such county except those locations where the manufacture, sale or distribution is prohibited by law other than this section or by regulations of the * * * department corporation.

     (2)  Notwithstanding the foregoing, within any state park or any state park facility that has been declared a qualified resort area by the * * * department corporation, and within any qualified resort area as defined under Section 67-1-5(o)(iii), an on-premises retailer's permit may be issued for the qualified resort area, and the permittee may lawfully sell alcoholic beverages for consumption on his licensed premises regardless of whether or not the county or municipality in which the qualified resort area is located has voted in favor of coming out from under the dry law, and it shall be lawful to receive, store, sell, possess and consume alcoholic beverages on the licensed premises, and to sell, distribute and transport alcoholic beverages to the licensed premises.  Moreover, the governing authorities of a municipality in which a qualified resort area defined under Section 67-1-5(o)(iii)5, 7, 21 or 46 is located, the Pearl River Valley Water Supply District Board which governs the qualified resort area defined under Section 67-1-5(o)(iii)8.a.A, the board of supervisors of the county in which the qualified resort area defined under Section 67-1-5(o)(iii)8.a.B and C is located, and the board of supervisors of the county in which the qualified resort area defined under Section 67-1-5(o)(iii)44 is located, may, by ordinance or resolution, provide that package retailer's permits may be issued in the applicable qualified resort area, and that it shall be lawful to receive, store, sell, possess and distribute alcoholic beverages in accordance with such package retailer's permits.

     SECTION 16.  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, 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 article.  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 for the ultimate use and benefit of the * * * Department of Revenue corporation as provided in Section 67-1-41.  The * * * department corporation 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 article.

     (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.

     (3)  Nothing in this section shall make it unlawful to transport bottles or containers of alcoholic beverages that are legally purchased in this state if the bottles or containers are unopened and are being transported on state or federal highway.

     SECTION 17.  Section 67-1-13, Mississippi Code of 1972, is amended as follows:

     67-1-13.  (1)  When this article has been made effective and operative in any county as a result of an election called and held as provided in Section 67-1-11, the same may be made ineffective and inapplicable therein by an election called and held upon a petition filed with the board of supervisors requesting same signed by at least twenty percent (20%) or fifteen hundred (1500), whichever number is the lesser, of the qualified electors of the county as is otherwise provided in Section 67-1-11, all of the provisions of which shall be fully applicable thereto.  However, nothing herein shall authorize or permit the calling and holding of any election under this chapter in any county more often than once every two (2) years.  If in such election, a majority of the qualified electors participating therein shall vote against the legalized sale of intoxicating liquor, then the prohibition laws of the State of Mississippi, except as otherwise provided under Sections 67-9-1 and 67-1-7(2), shall become applicable in said county.

     (2)  Notwithstanding an election reinstating the prohibition laws in a political subdivision, the holder of a native wine or native spirit producer's permit or a native wine or native spirit retailer's permit is allowed to continue to operate under such permits and to renew such permits.  Possession of native wines or native spirits and personal property related to the activities of the native wine permit or native spirit permit holder which would otherwise be unlawful under prohibition shall be allowed subject to regulations of the * * * Alcoholic Beverage Control Division corporation.

     SECTION 18.  Section 67-1-17, Mississippi Code of 1972, is amended 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 article, or regulations prescribed under this article, 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 article 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 article 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 article 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 article 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 article 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 article or Chapter 31 of * * * Article Title 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 article or Chapter 31 of * * * Article Title 97, Mississippi Code of 1972.

     (4)  Alcoholic beverages and raw materials seized or detained under the authority of this article 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 president of the corporation 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 article 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 19.  Section 67-1-18, Mississippi Code of 1972, is amended as follows:

     67-1-18.  (1)  Any alcoholic beverage, light wine, beer, light spirit product or raw material seized under the authority of this article, 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 corporation for disposition.

     (2)  (a)  Except as otherwise provided in this paragraph, the * * * department corporation shall not dispose of any alcoholic beverage, light wine, beer, light spirit product or raw material without first providing 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 hearing is requested by the passage of the appropriate deadline, the * * * department corporation shall require the alcoholic beverages, light wine, beer, light spirit products or raw materials to be sold for the benefit of the state or destroyed.

          (b)  The provisions of paragraph (a) of this subsection shall not apply in cases in which the owner or possessor of the alcoholic beverage, light wine, beer, light spirit product or raw material is convicted of selling or possessing alcoholic beverages, beer, light spirit products, light wine or raw materials in a manner or location prohibited by law, or convicted of a violation of Section 67-1-81(2) or 67-3-70.  In such cases, the alcoholic beverage, light wine, beer, light spirit product or raw materials seized in connection with the violation may be disposed of in the manner prescribed by the * * * department corporation.

     (3)  (a)  If the * * * department corporation 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 corporation.

          (b)  All bids and payment shall be made in the manner as prescribed by the * * * department corporation.  Bids, after opening, shall be subject to public inspection.

     (4)  If the * * * department corporation orders the sale of seized alcoholic beverages, it may place the alcoholic beverages in the state inventory to be sold to authorized retailers in the same manner as other alcoholic beverages in the state inventory are sold.

     (5)  Any appeal from a seizure and disposal made under this section shall be made pursuant to Section 67-1-72.

     SECTION 20.  Section 67-1-25, Mississippi Code of 1972, is amended as follows:

     67-1-25.  No person shall be appointed * * * director, agent or inspector for president of the * * * commission corporation under this article who is not a citizen of the United States.  No * * * director, agent, inspector president or other employee shall be appointed under this article who has been convicted of any violation of any federal or state law concerning the manufacture, sale or possession of alcoholic liquor prior or subsequent to July 1, 1966, or who has paid a fine or penalty in settlement of any prosecution against him for any violation of such laws or shall have forfeited his bond to appear in court to answer charges for any such violation, nor shall any person be so appointed who has been convicted of a felony in any state or federal court.  No person appointed or employed by the * * * commission corporation under this article may, directly or indirectly, individually or as a member of a partnership or limited liability company, or as a shareholder of a corporation, have any interest whatsoever in the manufacture, sale or distribution of alcoholic liquor, or receive any compensation or profit therefrom, or have any interest whatsoever in the purchases or sales made by the persons authorized by this article to purchase or to sell alcoholic liquor.

     This section shall not prevent any person appointed or employed by the * * * commission corporation from purchasing and keeping in his possession for the use of himself or members of his family or guests any alcoholic liquor which may be purchased or kept by any other person by virtue of this article.

     SECTION 21.  Section 67-1-27, Mississippi Code of 1972, is amended as follows:

     67-1-27.  Before entering into the duties of his office, the * * * director president, and such other agents, inspectors and employees appointed under the provisions of this article as the * * * commission corporation shall designate, shall give surety bond, with some company authorized to do business in the State of Mississippi and approved by the State Insurance Commissioner, appearing thereon as surety, in a sum of not less than Five Thousand Dollars ($5,000.00), conditioned upon the faithful performance of their duties.  The premiums for such bonds shall be paid out of funds appropriated for the support of the * * * commission corporation.

     SECTION 22.  Section 67-1-29, Mississippi Code of 1972, is amended as follows:

     67-1-29.  The * * * director president, secretary, agents, inspectors, clerks and employees of the * * * commission corporation appointed under this article shall receive such reasonable compensation as may be fixed by the * * * commission corporation.  The director  and all agents, inspectors, clerks, and other employees shall be reimbursed for all actual and necessary traveling and other expenses and disbursements incurred or made by them in the discharge of their official duties.  Such compensation and expenses shall be paid from funds appropriated for the support of the * * * commission corporation.

     SECTION 23.  Section 67-1-33, Mississippi Code of 1972, is amended as follows:

     67-1-33.  (1)  No member of the board * * * of Tax Appeals, Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the * * * department corporation under this article, including its warehouse operator, shall solicit, accept or receive any gift, gratuity, emolument or employment from any person subject to the provisions of this article, or from any officer, agent or employee thereof.

     (2)  No member of the board * * * of Tax Appeals, the Commissioner of Revenue of the Department of Revenue, or person appointed or employed by the * * * department corporation under this article, including its warehouse operator, shall solicit, request from or recommend, directly or indirectly, to any person subject to the provisions of this article, or to any officer, agent or employee thereof, the appointment of any person to any place or position.

     (3)  Every person subject to the provisions of this article, and every officer, agent or employee thereof, is hereby forbidden to offer to any member of the board * * * of Tax Appeals, to the Commissioner of Revenue or to any person appointed or employed by the * * * department corporation under this article, including its warehouse operator, any gift, gratuity, emolument or employment.

     (4)  If any member of the board * * * of Tax Appeals, the Commissioner of Revenue or any person appointed or employed by the * * * department corporation under this article, including its warehouse operator, shall violate any of the provisions of this section, he shall be removed from the office or employment held by him.

     (5)  Every person violating the provisions of this section shall be guilty of a misdemeanor.

     (6)  For purposes of this provision, the terms "gift," "gratuity," "emolument" and "employment" do not include the payment of expenses associated with social occasions afforded public servants or any other benefit that does not come within the definition of "pecuniary benefit" as defined in Section 25-4-103.

     SECTION 24.  Section 67-1-35, Mississippi Code of 1972, is amended as follows:

     67-1-35.  The * * * department corporation may, for authentication of records, process and proceedings, adopt, keep and use a seal * * * for the Alcoholic Beverage Control Division of the Department of Revenue, of which seal judicial notice shall be taken in all courts of this state.  Any process, notice or other paper which the * * * department corporation may be authorized by law to issue under this article shall be deemed sufficient if signed by the * * * director president and authenticated by such seal.  All acts, orders, proceedings, rules, regulations, entries, minutes, and other records of the * * * department corporation in connection with this article, and all reports and documents filed with it under this article, may be proved in any court of this state by a copy thereof certified to by the * * * director president with the seal of the * * * division corporation affixed.

     SECTION 25.  Section 67-1-37, Mississippi Code of 1972, is amended as follows:

     67-1-37.  The * * * Department of Revenue, under its duties and powers with respect to the Alcoholic Beverage Control Division therein, corporation shall have the following powers, functions and duties:

          (a)  To issue or refuse to issue any permit provided for by this article, 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 article, or the law governing the production and sale of native wines or native spirits, or any lawful rules and regulations of the * * * department corporation issued hereunder, or for other sufficient cause, any permit issued by it under the provisions of this article.  The * * * department corporation 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 article, 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 article.

          (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 corporation 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 article or any law of this state or of the United States, as it deems necessary to control the manufacture, importation, transportation, distribution, delivery and sale of alcoholic liquor, whether intended for beverage or nonbeverage use in a manner not inconsistent with the provisions of this article or any other statute, including the native wine and native spirit 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, 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 article, 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 article 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 Chapter 3, Title 67 and Section 97-5-49.

          (p)  To delegate its authority under this article to * * * the Alcoholic Beverage Control Division, its * * * director president or any other officer or employee of the * * * department corporation that it deems appropriate.

          (q)  To prescribe and charge a fee to defray the costs of shipping alcoholic beverages, provided that such fee is determined in a manner provided by the * * * department corporation by rules and/or regulations adopted in accordance with the Mississippi Administrative Procedures Law.

     SECTION 26.  Section 67-1-39, Mississippi Code of 1972, is amended as follows:

     67-1-39.  Any * * * appeal from person aggrieved by an order of the board * * * of Tax Appeals regarding an action taken under this article shall * * * be filed have recourse without supersedeas to the chancery court of * * * the First Judicial District of Hinds County, Mississippi, if the appellant is the department, or to the county of the domicile of * * * any other appellant the corporation.  Any such * * * appeal shall be based on the record made before the board of Tax Appeals and suit shall be filed within thirty (30) days from the date of the board's order * * * being appealed.  There may be an appeal therefrom to the Supreme Court as in other cases provided, but it shall be without supersedeas on the order of the board * * * of Tax Appeals to them made and finally determined either by the chancery court or the Supreme Court. * * *  Actions taken by the department in suspending a permit when required by Section 93‑11‑157 or 93‑11‑163 are not actions resulting in an order from which an appeal may be taken under this section.  Any appeal of a permit suspension that is required by Section 93‑11‑157 shall be taken in accordance with the appeal procedure specified in Section 93‑11‑157 or 93‑11‑163, as the case may be, rather than the procedure specified in this section.

     SECTION 27.  Section 67-1-41, Mississippi Code of 1972, is amended as follows:

     67-1-41.  (1)  The * * * department corporation is hereby created a wholesale distributor and seller of alcoholic beverages, not including malt liquors, within the State of Mississippi.  It is granted the right to import and sell alcoholic beverages at wholesale within the state, and no person who is granted the right to sell, distribute or receive alcoholic beverages at retail shall purchase any alcoholic beverages from any source other than the * * * department corporation, except as authorized in subsections (4), (9) and (12) of this section.  The * * * department corporation may establish warehouses, and the * * * department corporation may purchase alcoholic beverages in such quantities and from such sources as it may deem desirable and sell the alcoholic beverages to authorized permittees within the state including, at the discretion of the * * * department corporation, any retail distributors operating within any military post or qualified resort areas within the boundaries of the state, keeping a correct and accurate record of all such transactions and exercising such control over the distribution of alcoholic beverages as seem right and proper in keeping with the provisions or purposes of this article.

     (2)  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 article, or as otherwise provided by law for native wines or native spirits.

     (3)  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 article, or as otherwise provided by law for native wines or native spirits.

     (4)  The * * * department corporation 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 corporation 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 corporation within a period of time prescribed by the * * * department corporation.

     (5)  The * * * department corporation 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)  The * * * department corporation shall maintain all forms to be completed by applicants necessary for licensure by the * * * department at all district offices of the department corporation.

     (7)  The * * * department corporation 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 or native spirit retailer's permits and temporary retailer's permits who have not previously purchased the brand of that manufacturer from the * * * department corporation.  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)  The * * * department corporation 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)  The * * * department corporation 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 or from the * * * department corporation.  The * * * department corporation shall develop and provide forms to be completed by the research permittee verifying each transaction.  The completed forms shall be forwarded to the * * * department corporation within a period of time prescribed by the * * * department corporation.  The records and inventory of alcoholic beverages shall be open to inspection at any time by the * * * Director of the Alcoholic Beverage Control Division president or any duly authorized agent.

     (10)  The * * * department corporation may promulgate rules facilitating a retailer's on-site pickup of alcoholic beverages sold by the * * * department corporation or as authorized by the * * * department corporation, including, but not limited to, native wines and native spirits, so that those alcoholic beverages may be delivered to the retailer at the manufacturer's location instead of via shipment from the * * * department's corporation's warehouse.

     (11)  [Through June 30, 2026]  This section shall not apply to alcoholic beverages authorized to be sold by the holder of a distillery retailer's permit or a festival wine permit.

     (11)  [From and after July 1, 2026]  This section shall not apply to alcoholic beverages authorized to be sold by the holder of a distillery retailer's permit.

     (12)  (a)  An individual resident of this state who is at least twenty-one (21) years of age may purchase wine from a winery and have the purchase shipped into this state so long as it is shipped to a package retailer permittee in Mississippi; however, the permittee shall pay to the * * * department corporation all taxes, fees and surcharges on the wine that are imposed upon the sale of wine shipped by the * * * department corporation or its warehouse operator.  No credit shall be provided to the permittee for any taxes paid to another state as a result of the transaction.  Package retailers may charge a service fee for receiving and handling shipments from wineries on behalf of the purchasers.  The * * * department corporation shall develop and provide forms to be completed by the package retailer permittees verifying the transaction.  The completed forms shall be forwarded to the * * * department corporation within a period of time prescribed by the * * * department corporation.

          (b)  The purchaser of wine that is to be shipped to a package retailer's store shall be required to get the prior approval of the package retailer before any wine is shipped to the package retailer.  A purchaser is limited to no more than ten (10) cases of wine per year to be shipped to a package retailer.  A package retailer shall notify a purchaser of wine within two (2) days after receiving the shipment of wine.  If the purchaser of the wine does not pick up or take the wine from the package retailer within thirty (30) days after being notified by the package retailer, the package retailer may sell the wine as part of his inventory.

          (c)  Shipments of wine into this state under this section shall be made by a duly licensed carrier.  It shall be the duty of every common or contract carrier, and of every firm or corporation that shall bring, carry or transport wine from outside the state for delivery inside the state to package retailer permittees on behalf of consumers, to prepare and file with the * * * department corporation, on a schedule as determined by the * * * department corporation, of known wine shipments containing the name of the common or contract carrier, firm or * * * corporation company making the report, the period of time covered by said report, the name and permit number of the winery, the name and permit number of the package retailer permittee receiving such wine, the weight of the package delivered to each package retailer permittee, a unique tracking number, and the date of delivery.  Reports received by the * * * department corporation shall be made available by the * * * department corporation to the public via the Mississippi Public Records Act process in the same manner as other state alcohol filings.

     Upon the * * * department's corporation's request, any records supporting the report shall be made available to the * * * department corporation within a reasonable time after the * * * department corporation makes a written request for such records.  Any records containing information relating to such reports shall be kept and preserved for a period of two (2) years, unless their destruction sooner is authorized, in writing, by the * * * department corporation, and shall be open and available to inspection by the * * * department corporation upon the * * * department's corporation's written request.  Reports shall also be made available to any law enforcement or regulatory body in the state in which the railroad company, express company, common or contract carrier making the report resides or does business.

     Any common or contract carrier that willfully fails to make reports, as provided by this section or any of the rules and regulations of the * * * department corporation for the administration and enforcement of this section, is subject to a notification of violation.  In the case of a continuing failure to make reports, the common or contract carrier is subject to possible license suspension and revocation at the * * * department's corporation's discretion.

          (d)  A winery that ships wine under this section shall be deemed to have consented to the jurisdiction of the courts of this state, of the * * * department corporation, of any * * * other state agency regarding the enforcement of this section, and of any related law, rules or regulations.

          (e)  Any person who makes, participates in, transports, imports or receives a shipment in violation of this section is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of One Thousand Dollars ($1,000.00) or imprisonment in the county jail for not more than six (6) months, or both.  Each shipment shall constitute a separate offense.

     (13)  If any provision of this article, or its application to any person or circumstance, is determined by a court to be invalid or unconstitutional, the remaining provisions shall be construed in accordance with the intent of the Legislature to further limit rather than expand commerce in alcoholic beverages to protect the health, safety, and welfare of the state's residents, and to enhance strict regulatory control over taxation, distribution and sale of alcoholic beverages through the three-tier regulatory system imposed by this article upon all alcoholic beverages to curb relationships and practices calculated to stimulate sales and impair the state's policy favoring trade stability and the promotion of temperance.

     SECTION 28.  Section 67-1-43, Mississippi Code of 1972, is amended as follows:

     67-1-43.  Any authorized retail distributor who shall purchase or receive alcoholic beverages from any source except from the * * * department corporation or its warehouse operator, unless authorized by rules and regulations of the * * * department corporation promulgated under 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 29.  Section 67-1-45, Mississippi Code of 1972, is amended as follows:

     67-1-45.  No manufacturer, rectifier or distiller of alcoholic beverages shall sell or attempt to sell any such alcoholic beverages, except malt liquor, within the State of Mississippi, except to the * * * department corporation, or as provided in Section 67-1-41, or pursuant to Section 67-1-51.  A producer of native wine or native spirit may sell native wines or native spirits, respectively, to the * * * department corporation or to consumers at the location of the native winery or native distillery 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 30.  Section 67-1-47, Mississippi Code of 1972, is amended as follows:

     67-1-47.  All distillers or distributors having contracts with the * * * State Tax Commission corporation for the sale of alcoholic beverages to the * * * State Tax Commission corporation, before making delivery of any merchandise to the * * * State Tax Commission corporation, 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 31.  Section 67-1-49, Mississippi Code of 1972, is amended as follows:

     67-1-49.  All distillers or distributors having contracts with the * * * State Tax Commission corporation for the sale of alcoholic beverages to said * * * commission corporation, shall, on or before February 1st of each year, file a statement, under oath, with the * * * State Tax Commission corporation 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 * * * commission corporation to suspend the right of the distiller or distributor to sell to said * * * commission corporation until such time as said statement shall be filed.

     SECTION 32.  Section 67-1-51, Mississippi Code of 1972, is amended as follows:

     67-1-51.  (1)  Permits which may be issued by the * * * department corporation 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 holding permits under this article in this state and to persons outside the state who are authorized by law to purchase the same, and to sell as provided by this article.

     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.

     Class 4.  Native spirit producer's permit, which shall authorize the holder thereof to produce, bottle, store and sell native spirits.

          (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, native spirits and edibles, 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 corporation, 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 article and applicable * * * department corporation 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, other beverages commonly used to mix with alcoholic beverages, and fruits and foods that have been submerged in alcohol and are commonly referred to as edibles.  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.  Except as otherwise provided in subsection (5) of this section, an on-premises retailer's permit shall authorize the sale of alcoholic beverages, including native wines and native spirits, 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.  Additionally, as part of a carryout order, a permit holder may sell one (1) bottle of wine to be removed from the licensed premises for every two (2) entrees ordered.  In addition, an on-premises retailer's permittee at a permitted premises located on Jefferson Davis Avenue within one-half (1/2) mile north of U.S. Highway 90 may serve alcoholic beverages by the glass to a patron in a vehicle using a drive-through method of delivery if the permitted premises is located in a leisure and recreation district established under Section 67-1-101.  Such a sale will be considered to be made on the permitted premises.  An on-premises retailer's permit shall be issued only to qualified hotels, restaurants and clubs, small craft breweries, microbreweries, and to common carriers with adequate facilities for serving passengers.  In resort areas, whether inside or outside of a municipality, the * * * department corporation, 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.  If an on-premises retailer's permit is applied for by a common carrier operating solely in the water, such common carrier must, along with all other qualifications for a permit, (i) be certified to carry at least one hundred fifty (150) passengers and/or provide overnight accommodations for at least fifty (50) passengers and (ii) operate primarily 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/or on the Mississippi River or navigable waters within any county bordering on the Mississippi River.

          (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 corporation, 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.  Except as otherwise provided in subsection (5) of this section, 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.  When selling to consumers for on-premises consumption, a holder of a native wine retailer's permit may add to the native wine alcoholic beverages not produced on the premises, so long as the total volume of foreign beverage components does not exceed twenty percent (20%) of the mixed beverage.  Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the native wine retailer is located.

          (f)  Temporary retailer's permit.  Except as otherwise provided in subsection (5) of this section, a temporary retailer's permit shall permit the purchase and resale of alcoholic beverages, including native wines and native spirits, 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 and native spirit, for consumption on the premises described in the temporary permit only.  Class 1 permits may be issued only to applicants demonstrating to the * * * department corporation, by a statement signed under penalty of perjury submitted ten (10) days prior to the proposed date or such other time as the * * * department corporation 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 corporation, 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 corporation, 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 corporation, following a preliminary review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.

     Class 2 temporary permittees must purchase their alcoholic beverages directly from the * * * department corporation or, with approval of the * * * department corporation, purchase the remaining stock of the previous permittee.  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 corporation, by a statement signed under penalty of perjury submitted ten (10) days before the proposed date or such other time as the * * * department corporation 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 corporation, 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 * * *, of 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, except as otherwise provided in subsection (5) of this section, 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 and distribution 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 corporation.  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 the * * * department corporation or 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 corporation.

          (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.  Except as otherwise provided in subsection (5) of this section, 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 alcoholic beverages 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 alcoholic beverages 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 alcoholic beverages is authorized; (ii) if the auction is conducted on the premises of an on-premises retailer's permit holder, then the alcoholic beverages to be auctioned must be stored separately from the alcoholic beverages 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 and native spirits, 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.  Except as otherwise provided in subsection (5) of this section, the permit shall authorize the holder to sell alcoholic beverages, including native wines and native spirits, 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)  Distillery retailer's permit.  The holder of a Class 1 manufacturer's permit may obtain a distillery retailer's permit.  A distillery retailer's permit shall authorize the holder thereof to sell at retail alcoholic beverages to consumers for on-premises consumption, or to consumers by the sealed and unopened bottle from a retail location at the distillery for off-premises consumption.  The holder may only sell product manufactured by the manufacturer at the distillery described in the permit.  However, when selling to consumers for on-premises consumption, a holder of a distillery retailer's permit may add other beverages, alcoholic or not, so long as the total volume of other beverage components containing alcohol does not exceed twenty percent (20%).  Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the distillery retailer is located.

     The holder shall not sell at retail more than ten percent (10%) of the alcoholic beverages produced annually at its distillery.  The holder shall not make retail sales of more than two and twenty-five one-hundredths (2.25) liters, in the aggregate, of the alcoholic beverages produced at its distillery to any one (1) individual for consumption off the premises of the distillery within a twenty-four-hour period.  The hours of sale shall be the same as those hours for package retailers under this article.  The holder of a distillery retailer's permit is not required to purchase the alcoholic beverages authorized to be sold by this paragraph from the * * * department's corporation's liquor distribution warehouse; however, if the holder does not purchase the alcoholic beverages from the * * * department's corporation's liquor distribution warehouse, the holder shall pay to the * * * department corporation all taxes, fees and surcharges on the alcoholic beverages that are imposed upon the sale of alcoholic beverages shipped by the * * * department corporation or its warehouse operator.  In addition to alcoholic beverages, the holder of a distillery retailer's permit may sell at retail promotional products from the same retail location, including shirts, hats, glasses, and other promotional products customarily sold by alcoholic beverage manufacturers.

          (r)  Festival Wine Permit.  Any wine manufacturer or native wine producer permitted by Mississippi or any other state is eligible to obtain a Festival Wine Permit.  This permit authorizes the entity to transport product manufactured by it to festivals held within the State of Mississippi and sell sealed, unopened bottles to festival participants.  The holder of this permit may provide samples at no charge to participants.  "Festival" means any event at which three (3) or more vendors are present at a location for the sale or distribution of goods.  The holder of a Festival Wine Permit is not required to purchase the alcoholic beverages authorized to be sold by this paragraph from the * * * department's corporation's liquor distribution warehouse.  However, if the holder does not purchase the alcoholic beverages from the * * * department's corporation's liquor distribution warehouse, the holder of this permit shall pay * * * to the department corporation all taxes, fees and surcharges on the alcoholic beverages sold at such festivals that are imposed upon the sale of alcoholic beverages shipped by the * * * Alcoholic Beverage Control Division of the Department of Revenue corporation.  Additionally, the entity shall file all applicable reports and returns as prescribed by the * * * department corporation.  This permit is issued per festival and provides authority to sell for two (2) consecutive days during the hours authorized for on-premises permittees' sales in that county or city.  The holder of the permit shall be required to maintain all requirements set by Local Option Law for the service and sale of alcoholic beverages.  This permit may be issued to entities participating in festivals at which a Class 1 temporary permit is in effect.

     This paragraph (r) shall stand repealed from and after July 1, 2026.

          (s)  Charter vessel operator's permit.  Subject to the provisions of this paragraph (s), a charter vessel operator's permit shall authorize the holder thereof and its employees to sell and serve alcoholic beverages to passengers of the permit holder during public tours, historical tours, ecological tours and sunset cruises provided by the permit holder.  The permit shall authorize the holder to only sell alcoholic beverages, including native wines, to passengers of the charter vessel operator during public tours, historical tours, ecological tours and sunset cruises provided by the permit holder aboard the charter vessel operator for consumption during such tours and cruises on the premises of the charter vessel operator described in the permit.  For the purposes of this paragraph (s), "charter vessel operator" means a common carrier that (i) is certified to carry at least forty-nine (49) passengers, (ii) operates only in the waters within the State of Mississippi, which lie south of Interstate 10 in the three (3) most southern counties in the State of Mississippi, and lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, extending not further than one (1) mile south of such counties, and (iii) provides vessel services for tours and cruises in such waters as provided in this paragraph(s).

          (t)  Native spirit retailer's permit.  Except as otherwise provided in subsection (5) of this section, a native spirit retailer's permit shall be issued only to a holder of a Class 4 manufacturer's permit, and shall authorize the holder thereof to make retail sales of native spirits 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 distillery.  When selling to consumers for on-premises consumption, a holder of a native spirit retailer's permit may add to the native spirit alcoholic beverages not produced on the premises, so long as the total volume of foreign beverage components does not exceed twenty percent (20%) of the mixed beverage.  Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the native spirit retailer is located.

          (u)  Delivery service permit.  Any individual, limited liability company, corporation or partnership registered to do business in this state is eligible to obtain a delivery service permit.  Subject to the provisions of Section 67-1-51.1, this permit authorizes the permittee, or its employee or an independent contractor acting on its behalf, to deliver alcoholic beverages, beer, light wine and light spirit product from a licensed retailer to a person in this state who is at least twenty-one (21) years of age for the individual's use and not for resale.  This permit does not authorize the delivery of alcoholic beverages, beer, light wine or light spirit product to the premises of a location with a permit for the manufacture, distribution or retail sale of alcoholic beverages, beer, light wine or light spirit product.  The holder of a package retailer's permit or an on-premises retailer's permit under Section 67-1-51 or of a beer, light wine and light spirit product permit under Section 67-3-19 is authorized to apply for a delivery service permit as a privilege separate from its existing retail permit.

          (v)  Food truck permit.  A food truck permit shall authorize the holder of an on-premises retailer's permit to use a food truck to sell alcoholic beverages off its premises to guests who must consume the beverages in open containers.  For the purposes of this paragraph (v), "food truck" means a fully encased food service establishment on a motor vehicle or on a trailer that a motor vehicle pulls to transport, and from which a vendor, standing within the frame of the establishment, prepares, cooks, sells and serves food for immediate human consumption.  The term "food truck" does not include a food cart that is not motorized.  Food trucks shall maintain such distance requirements from schools, churches, kindergartens and funeral homes as are required for on-premises retailer's permittees under this article, and all sales must be made within a valid leisure and recreation district established under Section 67-1-101.  Food trucks cannot sell or serve alcoholic beverages unless also offering food prepared and cooked within the food truck, and permittees must maintain a twenty-five percent (25%) food sale revenue requirement based on the food sold from the food truck alone.  The hours allowed for sale shall be the same as those for on-premises retailer's permittees in the location.  This permit will not be required for the holder of a caterer's permit issued under this article to cater an event as allowed by law.  Permittees must provide notice of not less than forty-eight (48) hours to the * * * department corporation of each location at which alcoholic beverages will be sold.

     (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 corporation.

     (3)  (a)  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 article 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.

          (b)  A church or funeral home may waive the distance restrictions imposed in this subsection in favor of allowing issuance by the * * * department corporation 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 corporation before becoming effective.

          (c)  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.

          (d)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a qualified resort area as defined in Section

67-1-5(o)(iii)32.

          (e)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building formerly owned by a municipality and formerly leased by the municipality to a municipal school district and used by the municipal school district as a district bus shop facility.

          (f)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building consisting of at least five thousand (5,000) square feet and located approximately six hundred (600) feet from the intersection of Mississippi Highway 15 and Mississippi Highway 4.

          (g)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building located at or near the intersection of Ward and Tate Streets and adjacent properties in the City of Senatobia, Mississippi.

          (h)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a theatre facility that features plays and other theatrical performances and productions and (i) is capable of seating more than seven hundred fifty (750) people, (ii) is owned by a municipality which has a population greater than ten thousand (10,000) according to the latest federal decennial census, (iii) was constructed prior to 1930, (iv) is on the National Register of Historic Places, and (v) is located in a historic district.

          (i)  The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building located approximately one and six-tenths (1.6) miles north of the intersection of Mississippi Highway 15 and Mississippi Highway 4 on the west side of Mississippi Highway 15.

     (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.

     (5)  (a)  In addition to any other authority granted under this section, the holder of a permit issued under subsection (1)(c), (e), (f), (g), (l), (n) and/or (o) of this section may sell or otherwise provide alcoholic beverages and/or wine to a patron of the permit holder in the manner authorized in the permit and the patron may remove an open glass, cup or other container of the alcoholic beverage and/or wine from the licensed premises and may possess and consume the alcoholic beverage or wine outside of the licensed premises if:  (i) the licensed premises is located within a leisure and recreation district created under Section 67-1-101 and (ii) the patron remains within the boundaries of the leisure and recreation district while in possession of the alcoholic beverage or wine.

          (b)  Nothing in this subsection shall be construed to allow a person to bring any alcoholic beverages into a permitted premises except to the extent otherwise authorized by this article.

     SECTION 33.  Section 67-1-51.1, Mississippi Code of 1972, is amended as follows:

     67-1-51.1.  (1)  The holder of a delivery service permit under Section 67-1-51:

          (a)  May contract with the holder of a package retailer's permit or an on-premises retailer's permit under Section 67-1-51 or the holder of a beer, light wine and light spirit product retail permit under Section 67-3-19 for the purpose of intrastate delivery of alcoholic beverages or beer, light wine and light spirit product, as authorized to be sold under the respective permits;

          (b)  May deliver alcoholic beverages or beer, light wine and light spirit product without a delivery contract, if the permittee holds a package retailer's permit or an on-premises retailer's permit under Section 67-1-51 or a beer, light wine and light spirit product retail permit under Section 67-3-19, respectively;

          (c)  May use its own employees or independent contractors who are at least twenty-one (21) years of age to deliver such alcoholic beverages, beer, light wine or light spirit product under this section, provided all delivery agents are trained and certified consistent with the training program submitted to the * * * division corporation as required by subsection (2)(d) of this section.  If independent contractors are used, the delivery service permittee must enter into a contract with the retailer as required by subsection (2)(c) of this section;

          (d)  May facilitate orders by telephone, Internet or other electronic means for the sale and delivery of alcoholic beverages, beer, light wine or light spirit product under this section.  The full amount of each order must be handled in a manner that gives the retail permittee control over the ultimate receipt of payment from the consumer.  The retail permittee shall remain responsible for the proper remittance of all applicable taxes on the sale of the product;

          (e)  May deliver only sealed containers of alcoholic beverages, beer, light wine or light spirit product to an individual in Mississippi;

          (f)  Shall obtain from the customer a confirmation that he or she is at least twenty-one (21) years of age at the time the order is placed;

          (g)  Shall place a stamp, print or label on the outside of the sealed package to indicate that the sealed package contains alcoholic beverages, beer, light wine or light spirit product;

          (h)  Shall require the recipient, at the time of delivery, to provide valid photo identification verifying he or she is at least twenty-one (21) years of age and to sign for the delivery;

          (i)  Shall possess identification scanning software technology or a state-of-the-art alternative at the point of delivery to verify the recipient is at least twenty-one (21) years of age and to collect the recipient's name and date of birth.  Records relating to this verification shall be maintained for at least ninety (90) days and shall be subject to review by the * * * division corporation;

          (j)  Shall return all alcoholic beverages, beer, light wine or light spirit product to the retailer if the recipient is under the age of twenty-one (21) years, appears intoxicated, fails to provide proof of identification, fails or refuses to sign for delivery, fails to complete the identification verification process or declines to accept delivery, or if any circumstances in the delivery environment indicate illegal conduct, overconsumption of alcohol, or an otherwise unsafe environment for the consumption of alcohol;

          (k)  May not deliver any alcoholic beverage, beer, light wine or light spirit product to any person located within a jurisdiction that is dry for that product, as provided by the * * * division's corporation's wet-dry map;

          (l)  May not deliver any alcoholic beverage, beer, light  wine or light spirit product in a jurisdiction during times prohibited for lawful sale in that jurisdiction;

          (m)  May not deliver any alcoholic beverage, beer, light wine or light spirit product more than thirty (30) miles from the retailer's licensed premises;

          (n)  Shall permit the * * * division corporation to perform an audit of the licensee's records upon request and with sufficient notification; and

          (o)  Shall be deemed to have consented to the jurisdiction of the * * * division corporation or any law enforcement agency and the Mississippi courts concerning enforcement of this section and any related laws or rules.

     (2)  In order to receive a delivery service permit, an applicant shall:

          (a)  File an application with the * * * division corporation;

          (b)  Pay the privilege license tax of Five Hundred Dollars ($500.00) as provided in Section 27-71-5;

          (c)  Provide to the * * * division corporation a sample contract that the applicant intends to enter into with a retailer for the delivery of alcoholic beverages, beer, light wine or light spirit product, unless the applicant is the retailer;

          (d)  Submit to the * * * division corporation an outline of an internal or external training and certification program for delivery service personnel that addresses topics such as identifying underage persons, intoxicated persons, and fake or altered identification;

          (e)  Provide an attestation that the applicant is at least twenty-one (21) years of age and has not been convicted of a felony in any state or federal courts;

          (f)  Shall provide proof of a general liability insurance policy in an amount not less than One Million Dollars ($1,000,000.00) per occurrence; and

          (g)  Shall be properly registered to conduct business in Mississippi.

     (3)  Nothing in this section shall be construed to require a technology services company to obtain a delivery service permit if the company does not employ or contract with delivery agents but merely provides software or a digital network application that connects consumers and licensed retailers for the delivery of alcoholic beverages from the licensed retailer.  However, the act of connecting consumers to licensed retailers shall serve to grant jurisdiction to the State of Mississippi.

     (4)  The * * * division corporation may enforce the requirements of this section by the same administrative proceedings that apply to other alcoholic beverage licenses or permits, including, without limitation, any disciplinary action applicable to the package retailer's permittee, on-premises retailer's permittee, retail permittee for beer, light wine or light spirit product, or delivery service permittee resulting from any unlawful sale to a minor.

     (5)  The * * * division corporation may enforce the requirements of this section against the package retailer's permittee, on-premises retailer's permittee, retail permittee for beer, light wine or light spirit product, or delivery service permittee, and any employee or independent contractor of such permittee.  If a package retailer permittee, an on-premises retailer's permittee, or a retail permittee for beer, light wine or light spirit product is also a delivery permittee, a violation of alcohol law by its employee or independent contractor during delivery will subject both the retailer permit and the delivery service permit to disciplinary action for the violation.  Delivery to a minor shall be treated as furnishing to a minor and shall result in any applicable disciplinary action.

     (6)  Nothing in this section shall be construed to limit or otherwise diminish the ability of the * * * division corporation to enforce the provisions of Chapters 1 and 3 * * *, of Title 67, Mississippi Code of 1972, with respect to the liability of any package retailer's permittee, on-premises retailer's permittee, retail permittee for beer, light wine or light spirit product, or delivery service permittee engaging in delivery activity authorized by this section.

     (7)  Nothing in this section shall be construed to authorize the direct shipment of alcoholic beverages, light wine, beer or light spirit product from any manufacturer or distributor holding a permit under this article * * *, or under Title 67, Chapter 3, Mississippi Code of 1972, to consumers in this state.

     SECTION 34.  Section 67-1-52, Mississippi Code of 1972, is amended as follows:

     67-1-52.  A package retailer's permit issued under Section 67-1-51(b) shall be authorized to offer tastings or samplings to be conducted at the package retailer's permitted place of business during which tastes or samples of alcoholic beverages or wine may be offered or served to consumers at no cost to the consumer.  During a tasting or sampling authorized by this section, limited amounts of alcoholic beverages or wine may be consumed on the permitted place of business.  A tasting or sampling shall not authorize the sale of alcoholic beverages or wine for consumption on the permitted place of business, but shall only authorize the limited consumption of alcoholic beverages or wine at the permitted place of business for the sole purpose of tasting or sampling various alcoholic beverages or wine.  No one under twenty-one (21) years of age may participate in a tasting or sampling.  No sample may be provided to a visibly intoxicated person.  No food may be served or sold at a tasting or sampling.  Each sample of wine served shall not exceed one and one-fourth (1-1/4) ounces and no more than a cumulative total of five (5) ounces of wine may be dispensed to any one (1) person during a tasting or sampling.  Each sample of a distilled spirit served shall not exceed one-fourth (1/4) of an ounce and no more than a cumulative total of one (1) ounce of distilled spirits may be dispensed to any one (1) person during a tasting or sampling.  All product tasted or sampled must be provided by the package retailer from its inventory.  Such product cannot be sample product provided by a manufacturer and must have been purchased from the * * * department corporation warehouse or from a licensed wholesaler.  Employees of the package retailer may serve any product for tasting or sampling.  In addition, a third party may serve any product for tasting or sampling and may open, touch and pour product as well as make a presentation and answer questions.  The package retailer shall be responsible for all such actions by the third party.  Tickets for a tasting or sampling shall not be sold in the permitted place of business or any other location.

     SECTION 35.  Section 67-1-53, Mississippi Code of 1972, is amended as follows:

     67-1-53.  (1)  Application for permits shall be in such form and shall contain such information as shall be required by the regulations of the * * * commission corporation; however, no regulation of the * * * commission corporation shall require personal financial information from any officer of a corporation applying for an on-premises retailer's permit to sell alcoholic beverages unless such officer owns ten percent (10%) or more of the stock of such corporation.

     (2)  Every applicant for each type of permit authorized by Section 67-1-51 shall give notice of such application by publication for two (2) consecutive issues in a newspaper of general circulation published in the city or town in which applicant's place of business is located.  However, in instances where no newspaper is published in the city or town, then the notice shall be published in a newspaper of general circulation published in the county where the applicant's business is located.  If no newspaper is published in the county, the notice shall be published in a qualified newspaper which is published in the closest neighboring county and circulated in the county of applicant's residence.  The notice shall be printed in ten-point black face type and shall set forth the type of permit to be applied for, the exact location of the place of business, the name of the owner or owners thereof, and if operating under an assumed name, the trade name together with the names of all owners, and if a corporation, the names and titles of all officers.  The cost of such notice shall be borne by the applicant.

     (3)  Each application or filing made under this section shall include the social security number(s) of the applicant in accordance with Section 93-11-64 * * *, Mississippi Code of 1972.

     SECTION 36.  Section 67-1-55, Mississippi Code of 1972, is amended as follows:

     67-1-55.  No permit of any type shall be issued by the * * * commission corporation until the applicant has first filed with the * * * commission corporation a sworn statement disclosing all persons who are financially involved in the operation of the business for which the permit is sought.  If an applicant is an individual, he will swear that he owns one hundred percent (100%) of the business for which he is seeking a permit.  If the applicant is a partnership, all partners and their addresses shall be disclosed and the extent of their interest in the partnership shall be disclosed.  If the applicant is a corporation, the total stock in the corporation shall be disclosed and each shareholder and his address and the amount of stock in the corporation owned by him shall be disclosed.  If the applicant is a limited liability company, each member and their addresses shall be disclosed and the extent of their interest in the limited liability company shall be disclosed.  If the applicant is a trust, the trustee and all beneficiaries and their addresses shall be disclosed.  If the applicant is a combination of any of the above, all information required to be disclosed above shall be required.

     All the disclosures shall be in writing and kept on file at the * * * commission's corporation's office and shall be available to the public.

     Every applicant must, when applying for a renewal of his permit, disclose any change in the ownership of the business or any change in the beneficiaries of the income from the business.

     Any person who willfully fails to fully disclose the information required by this section, or who gives false information, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined a sum not to exceed Five Hundred Dollars ($500.00) or imprisoned for not more than one (1) year, or both, and the person or applicant shall never again be eligible for any permit pertaining to alcoholic beverages.

     SECTION 37.  Section 67-1-57, Mississippi Code of 1972, is amended as follows:

     67-1-57.  Before a permit is issued the * * * department corporation 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.  All managers must be approved by the * * * department corporation prior to completing any managerial tasks on behalf of the permittee and must possess all of the qualifications required of a permittee; however, a felony conviction, other than a crime of violence, does not automatically disqualify a person from being approved as a manager if the person was released from incarceration at least three (3) years prior to application for approval as a manager.  A felony conviction, other than a crime of violence, may be considered by the * * * department corporation in determining whether all other qualifications are met.

          (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 article.

          (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 corporation.

          (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 corporation 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 corporation 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 article.

          (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 corporation 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 corporation.

          (l)  That the applicant and the applicant's key employees, as determined by the * * * commission corporation, do not have a disqualifying criminal record.  In order to obtain a criminal record history check, the applicant shall submit to the * * * commission corporation a set of fingerprints from any local law enforcement agency for each person for whom the records check is required.  The * * * commission corporation 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 corporation shall not deny employment to an employee of the applicant prior to the identification of a disqualifying record or other disqualifying information.

     SECTION 38.  Section 67-1-61, Mississippi Code of 1972, is amended as follows:

     67-1-61.  All permits issued by the * * * commission corporation shall expire twelve months from date of issuance, and no permit shall be issued for a period longer than one year. Each permit shall state a class to which it belongs, the name of the permittee, the address of the premises for which granted, and the date of its expiration. All permits issued shall at all times be prominently displayed on the premises for which issued.

     SECTION 39.  Section 67-1-63, Mississippi Code of 1972, is amended as follows:

     67-1-63.  (1)  Any permittee may renew his permit at the expiration thereof for an additional term of one (1) year, provided he is then qualified to receive a permit and the premises for which the renewal is sought are suitable for such purposes.  The renewal privilege herein provided for shall not be construed as a vested right.  No "on-premises" retailer's permit shall be renewed at the expiration thereof for any "hotel" or "restaurant" under this article unless the * * * commission corporation is satisfied that the holder thereof is continuing to meet the requirements of a hotel or restaurant, as defined in Section 67-1-5.

     (2)  When an application for the renewal of a permit has been denied by the * * * department corporation for a reason other than for being incomplete, for failure to pay any applicable license privilege taxes or fees required for renewal or for failure to post a bond, cash or securities as required by Section 27-71-21, the permittee shall be allowed to continue to operate under the permit for which renewal was denied until the last of the following dates:

        (a)  The date on which the permit expires;

        (b)  The date on which the time period for filing an appeal of the denial of the renewal to the board * * * of Tax Appeals expires;

        (c)  If the denial is timely appealed to the board * * * of Tax Appeals and this appeal is later withdrawn, the date on which the withdrawal of appeal occurs; or

        (d)  If the denial is timely appealed to the board * * * of Tax Appeals and an order is entered by the board * * * of Tax Appeals affirming the denial of the renewal, the date on which the permittee receives notice of the decision of the board * * * of Tax Appeals affirming the denial.  Refusal to accept delivery of such notice or the posting of the final decision of the board * * * of Tax Appeals at the permitted place of business shall constitute receipt of notice by the permittee of this decision.

     (3)  If the denial of an application for renewal of a permit is appealed to the board * * * of Tax Appeals and the board reverses the denial of the application for renewal, the * * * department corporation shall renew and issue the permit from its last expiration date.

 * * * (4)  The issuance and/or renewal of a permit based on the decision of the Board of Tax Appeals shall not bar or estop the department from appealing this decision of the Board of Tax Appeals to chancery court under Section 67‑1‑39.  Any subsequent renewal of this permit while an appeal by the department from the decision of the Board of Tax Appeals is pending shall be subject to the final decision of the court on this appeal.  If in such an appeal by the department, a court enters a final decision and/or order reversing the decision of the board and affirming the denial of the application for a permit or the application for renewal of a permit, the permit, even if subsequently renewed, shall be deemed denied and not authorize the permittee to sell alcoholic beverages under that permit after the date on which the decision and/or order of the court affirming the denial of the permit becomes final and not subject to any further appeal.

     SECTION 40.  Section 67-1-65, Mississippi Code of 1972, is amended 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 corporation may issue package retailer's permits in such county.

     SECTION 41.  Section 67-1-67, Mississippi Code of 1972, is amended as follows:

     67-1-67.  No permit shall be transferred by the permittee to any other person or any other place except with the written consent of the * * * commission corporation upon a regular application therefor in writing and upon consideration thereof as provided in this article for an original application for a permit.  The * * * commission corporation shall not approve the transfer of the permit of any person against whom there is pending in the courts or before the * * * commission corporation any charge of keeping a disorderly house, or of violating this article or the laws against gambling in this state or against whom there is pending any proceedings for the revocation, suspension or cancellation of the permit.

     SECTION 42.  Section 67-1-69, Mississippi Code of 1972, is amended as follows:

     67-1-69.  No person holding any permit issued under the provisions of this article shall engage in any business or activity authorized by such permit unless such person shall qualify so to do by complying with all statutes of the United States of America, and all regulations issued pursuant thereto, which are applicable or shall pertain to such business or activity, and shall continue to be so qualified at all times while engaging in such business or activity.  As a prerequisite to the issuance of any permit under this article, the applicant shall first obtain the required federal occupational stamp for the type of business for which the permit has been approved by the * * * commission corporation.

     SECTION 43.  Section 67-1-71, Mississippi Code of 1972, is amended as follows:

     67-1-71.  The * * * department corporation may revoke or suspend any permit issued by it for a violation by the permittee of any of the provisions of this article or of the regulations promulgated under it by the * * * department corporation.

     Permits must be revoked or suspended for the following causes:

          (a)  Conviction of the permittee for the violation of any of the provisions of this article;

          (b)  Willful failure or refusal by any permittee to comply with any of the provisions of this article or of any rule or regulation adopted pursuant thereto;

          (c)  The making of any materially false statement in any application for a permit;

          (d)  Conviction of one or more of the clerks, agents or employees of the permittee, of any violation of this article upon the premises covered by such permit within a period of time as designated by the rules or regulations of the * * * department corporation;

          (e)  The possession on the premises of any retail permittee of any alcoholic beverages upon which the tax has not been paid;

          (f)  The willful failure of any permittee to keep the records or make the reports required by this article, or to allow an inspection of such records by any duly authorized person;

          (g)  The suspension or revocation of a permit issued to the permittee by the federal government, or conviction of violating any federal law relating to alcoholic beverages;

          (h)  The failure to furnish any bond required by Section 27-71-21 within fifteen (15) days after notice from the * * * department corporation; and

          (i)  The conducting of any form of illegal gambling on the premises of any permittee or on any premises connected therewith or the presence on any such premises of any gambling device with the knowledge of the permittee.

     The provisions of paragraph (i) of this section shall not apply to gambling or the presence of any gambling devices, with knowledge of the permittee, on board a cruise vessel 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, or on any vessel as defined in Section 27-109-1 whenever such vessel is on the Mississippi River or navigable waters within any county bordering on the Mississippi River.  The * * * department corporation may, in its discretion, issue on-premises retailer's permits to a common carrier of the nature described in this paragraph.

     The provisions of paragraph (i) of this section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27.

     No permit shall be suspended or revoked until after the permittee has been provided reasonable notice of the charges against him for which suspension or revocation is sought and the opportunity to a hearing before the board * * * of Tax Appeals to contest such charges and the suspension or revocation proposed.  Opportunity to a hearing is provided without an actual hearing if the permittee, after receiving reasonable notice, including notice of his right to a hearing, fails to timely request a hearing.  The permittee may also at any time waive his rights to reasonable notice and/or to the opportunity to a hearing by agreeing to a suspension or revocation offered by the * * * department corporation.  Notwithstanding the requirement above that a permit may not be suspended without notice and opportunity to a hearing, sales of alcoholic beverages by a permittee under a permit for which the bond under Section 27-71-21 has been cancelled shall be suspended from and after issuance of the notice provided in paragraph (h) above and shall continue to be suspended until the bond is reinstated, a new bond is posted or sufficient cash or securities as provided under Section 27-71-21 are deposited with the State Treasurer for this permit.

     In addition to the causes specified in this section and other provisions of this article, the * * * department corporation shall 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 93-11-163, as the case may be.  If there is any conflict between any provision of Section 93-11-157 or 93-11-163 and any provision of this article, the provisions of Section 93-11-157 or 93-11-163, as the case may be, shall control.

     SECTION 44.  Section 67-1-72, Mississippi Code of 1972, is amended as follows:

     67-1-72.  (1)  Except as otherwise provided in this article, any applicant or holder of a permit issued under this article which is aggrieved by an action of the * * * Department of Revenue corporation to deny his application for a permit, to deny the renewal of his permit or to revoke or suspend his permit shall be allowed to appeal to the board * * * of Tax Appeals from this action.  This appeal is to be filed by the aggrieved person with * * * the Executive Director of the board * * * of Tax Appeals, with a copy being sent to the * * * Department of Revenue president, within fifteen (15) days from the date that person aggrieved received notice of the action of the * * * department being aggrieved corporation.  If the person aggrieved fails to appeal within this fifteen-day period, the action of the * * * Department of Revenue corporation shall take effect as set out in the notice.  The * * * Department of Revenue corporation retains the authority to change at any time the action aggrieved to in an appeal under this subsection.  The applicant or holder of any permit issued under this article may waive his right to notice and opportunity to a hearing as provided by this subsection and agree to the action being taken by the * * * department corporation.  The inability of the * * * Department of Revenue corporation to issue or renew a permit due to an incomplete application or due to the failure of the applicant to pay the annual privilege taxes and fees provided by Section 27-71-5 and/or the failure of the applicant to post or deposit the bond, cash or securities as required by Section 27-71-21 shall not constitute a denial for purposes of this subsection.

     (2)  Any applicant for approval as a manager of an establishment operating under a permit issued under this article or who holds the designation of an approved manager of an establishment operating under a permit issued under this article and who is aggrieved by an action of the * * * Department of Revenue corporation to deny his application for approval as a manager or to revoke or suspend his designation as an approved manager shall be allowed to appeal to the board * * * of Tax Appeals from this action.  This appeal is to be filed by the aggrieved person with * * * the Executive Director of the board * * * of Tax Appeals, with a copy being sent to the * * * Department of Revenue president, within fifteen (15) days from the date that person aggrieved received notice of the action of the * * * department being aggrieved corporation.  If the person aggrieved fails to appeal within this fifteen-day period, the action of the * * * Department of Revenue corporation shall take effect as set out in the notice.  The * * * Department of Revenue corporation retains the authority to change at any time the action aggrieved to in an appeal under this subsection.  The applicant or holder of an approved manager designation may waive his right to notice and opportunity to a hearing as provided by this subsection and agree to the action being taken by the * * * department corporation.  The inability of the * * * Department of Revenue corporation to consider an application for approval of an applicant as a manager due to an incomplete application shall not constitute a denial of the application for purposes of this subsection.

     (3)  Any applicant for approval of an area or locality as a qualified resort area under this article who is aggrieved by the decision of the * * * Department of Revenue corporation to deny the qualified resort area as requested and any county or municipality wherein the proposed qualified resort area is located may appeal to the board * * * of Tax Appeals from such decision.  This appeal is to be filed by the aggrieved applicant or by the affected county or municipality with * * * the Executive Director of the board * * * of Tax Appeals, with a copy being sent to the * * * Department of Revenue president, within fifteen (15) days from the date that the person or entity filing the appeal received notice of the decision of the * * * Department of Revenue corporation to deny the qualified resort area.  If an appeal is not filed within this fifteen-day period, the decision of the * * * Department of Revenue corporation shall become final.  The * * * Department of Revenue corporation retains the authority to change at any time the decision aggrieved to in an appeal under this subsection.  The inability of the * * * Department of Revenue corporation to consider an application for the approval of an area or locality as a qualified resort area due to an incomplete application shall not constitute a denial of that application for purposes of this subsection.

     (4)  Any person, including any county or municipality in which the qualified resort area is located, who is aggrieved by the decision of the * * * Department of Revenue corporation to revoke the approval of an area or locality as a qualified resort area may appeal to the board * * * of Tax Appeals from such decision.  This appeal is to be filed by the aggrieved person with * * * the Executive Director of the board * * * of Tax Appeals, with a copy being sent to the * * * Department of Revenue president, within fifteen (15) days from the date that the person or entity filing the appeal received notice of the decision of the * * * department corporation to revoke approval of the qualified resort area.  At the discretion of the * * * Department of Revenue corporation, in addition to any other notice to be provided under this subsection, the * * * department corporation may provide notice of its decision to revoke approval of the qualified resort area by publication in the same manner as provided by regulation when approval of a qualified resort area is sought.  In regard to such publication, the fifteen-day period provided herein will begin on the date that notice is first published.  If an appeal is not filed within this fifteen-day period, the decision of the * * * Department of Revenue corporation shall become final.  The * * * Department of Revenue corporation retains the authority to change at any time the decision aggrieved to in an appeal under this subsection.

     (5)  Any person objecting to an application for the issuance or transfer of a permit, other than a temporary retailer's permit, issued under this article and who timely requests in writing a hearing on his objection shall be given a hearing before the board * * * of Tax Appeals unless the permit is denied by the * * * Department of Revenue corporation and an appeal is not taken by the applicant to the board * * * of Tax Appeals from that denial or the applicant withdraws his application.  Any written request for a hearing on an objection must be filed with the * * * Department of Revenue corporation within fifteen (15) days from the first date of publication of the notice of such application under Section 67-1-53.  If the * * * department corporation determines that the permit should be denied, notice will be provided to the applicant as set out in subsection (1) of this section, and if the applicant timely requests a hearing on the denial as provided by this subsection (5), the * * * department corporation will advise * * * the Executive Director of the board * * * of Tax Appeals and the applicant of the written request for a hearing on an objection to the permit.  The hearing on the objection to the permit and the hearing on the appeal by the applicant from the denial of the * * * department corporation of the application shall be consolidated and heard by the board * * * of Tax Appeals at the same time.  If the * * * department corporation determines that the permit should be issued, the * * * department corporation will advise the applicant and * * * the Executive Director of the board * * * of Tax Appeals of the timely written request for a hearing on an objection to the application and a hearing will be set before the board * * * of Tax Appeals on this objection.  If prior to the hearing, either the person requesting the hearing withdraws his request or the applicant withdraws his application, the hearing will be cancelled and the objection proceedings before the board * * * of Tax Appeals on the application will be dismissed as moot.  In the case of such withdrawals, the board * * * of Tax Appeals is authorized to assess to either or both parties any costs incurred by it prior to such withdrawal.  The * * * Department of Revenue corporation retains authority to issue the permit to the applicant where the person objecting to the application withdraws his request for a hearing.

     (6)  Any person objecting to an application for approval by the * * * Department of Revenue corporation of an area or locality as a qualified resort area under this article and who timely requests in writing a hearing on his objection shall be given a hearing before the board * * * of Tax Appeals unless approval of the application is denied by the * * * Department of Revenue corporation and an appeal is not taken by the applicant or the county or municipality in which the proposed qualified resort area is located to the board * * * of Tax Appeals from that denial or the applicant withdraws his application.  Any written request for a hearing on an objection must be filed with the * * * Department of Revenue corporation within fifteen (15) days from the first date of publication of the notice of such application as provided by regulation.  If the * * * department corporation determines that the application for approval of the proposed area or locality as a qualified resort area should be denied, the * * * department corporation will proceed with denial of such application as set out in subsection (3) of this section, and if the applicant or the county or municipality in which the proposed qualified resort area is located timely requests a hearing on the denial as provided by subsection (3) of this section, the * * * department corporation will advise * * * the Executive Director of the board * * * of Tax Appeals and the applicant of the written request for a hearing on an objection to the application.  The hearing on the objection to approval of the proposed qualified resort area and the hearing on the appeal from the denial of the * * * department corporation of the application for such approval shall be consolidated and heard by the board * * * of Tax Appeals at the same time.  If the * * * department corporation determines that the proposed qualified resort area should be approved, the * * * department corporation will advise the applicant and * * * the Executive Director of the board * * * of Tax Appeals of the timely written request for a hearing on an objection to the application and a hearing will be set before the board * * * of Tax Appeals on this objection.  If prior to the hearing, either the person requesting the hearing withdraws his request or the applicant withdraws his application, the hearing will be cancelled and the objection proceedings before the board * * * of Tax Appeals on the application will be dismissed as moot.  In the case of such withdrawals, the board * * * of Tax Appeals is authorized to assess to either or both parties any costs incurred by it prior to such withdrawal.  The * * * Department of Revenue corporation retains authority to approve the proposed area or locality as a qualified resort area where the person objecting to the application withdraws his request for a hearing.

     (7)  Any person having an interest in any alcoholic beverages, light wine, beer, light spirit products or raw materials which the * * * Department of Revenue corporation intends to dispose of under Section 67-1-18 shall be given reasonable notice of this proposed disposal, and upon such notice, this person may request a hearing before the board * * * of Tax Appeals to establish his right or claim to this property.  This request for a hearing shall be filed with the board * * * of Tax Appeals, with a copy sent to the * * * Department of Revenue president, within fifteen (15) days from the date of receipt of the notice provided above by the person filing the request.  If a request is not received by the board * * * of Tax Appeals within this fifteen-day period, the * * * department corporation may order the property disposed of in accordance with Section 67-1-18.

     (8)  Upon receipt of a written request for hearing or appeal as set out above, the * * * executive director board shall schedule a hearing * * * before the Board of Tax Appeals on this request or appeal.  A notice of the hearing shall be mailed to all persons or entities having an interest in the matter being heard, which shall always include the person or entity filing the request or appeal for which the hearing is being set, the applicant or holder of any permit, approved manager status or qualified resort area status in issue, any person who filed a written request for a hearing on an objection to any application in issue, and the * * * Department of Revenue president.  This notice shall provide the date, time and location of the hearing.  Mailing to the attorney representing a person or entity in the matter being heard shall be the same as mailing to the person or entity the attorney represents.  Failure of the person or entity on whose request or appeal the matter was set for hearing to appear personally or through his designated representative at the hearing shall constitute an involuntary withdrawal of his request or appeal.  Upon such withdrawal, the board * * * of Tax Appeals shall note on the record the failure of the person or entity to appear at the hearing and shall dismiss the request or appeal and remand the matter back to the * * * Department of Revenue corporation for appropriate action.

     (9)  At any hearing before the board * * * of Tax Appeals on an appeal or hearing request as set out above, * * * two (2) three (3) members of the board * * * of Tax Appeals shall constitute a quorum.  At the hearing, the board * * * of Tax Appeals shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation.  The rules of evidence shall be relaxed at the hearing and the hearing shall be recorded by a court reporter.  After reaching a decision on the issues presented, the board * * * of Tax Appeals shall enter an order setting forth its findings and decision in the matter.  A copy of the order of the board * * * of Tax Appeals shall be mailed to the person or entity filing the request or appeal which was heard, the applicant or holder of any permit, approved manager status or qualified resort area status in issue, any person who filed a written request for a hearing on an objection to any application in issue, and the * * * Department of Revenue president to notify them of the findings and decision of the board * * * of Tax Appeals.

     SECTION 45.  Section 67-1-73, Mississippi Code of 1972, is amended as follows:

     67-1-73.  Every manufacturer, including native wine or native spirit producers, within or without the state, and every other shipper of alcoholic beverages who sells any alcoholic beverage, including native wine or native spirit, within the state, shall, at the time of making such sale, file with the * * * department corporation 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 or native spirit, 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 corporation 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 46.  Section 67-1-75, Mississippi Code of 1972, is amended as follows:

     67-1-75.  If the holder of a package retailer's permit, or any employee thereof:

          (a)  Shall sell, offer for sale or permit to be sold in, on or about the premises covered by such permit any alcoholic beverages except in the original sealed and unopened packages; or

          (b)  Shall permit the drinking or consumption of any alcoholic beverages in, on or about the premises covered by such permit except as may be otherwise authorized by this article; or

          (c)  Shall sell, offer for sale or permit the sale in, on or about the premises of alcoholic beverages in any package or container containing less than fifty (50) milliliters by liquid measure; then such person or employee shall be guilty of a misdemeanor and, upon conviction, 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 one (1) year, or by both such fine and imprisonment, in the discretion of the court. In addition, in the case of the commission of any of such offenses by the holder of a permit, it shall be the duty of the * * * commission corporation forthwith to revoke the permit held by such person and conviction of the criminal offense shall not be a condition precedent to such revocation.

     SECTION 47.  Section 67-1-77, Mississippi Code of 1972, is amended 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, 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, 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, rectified, blended or bottled by the distiller, wine manufacturer, rectifier, blender or bottler having the financial interest in the premises or in the business conducted by a permittee.

          (c)  [Through June 30, 2026] A distiller, wine manufacturer, rectifier, blender or bottler may have a financial interest in and possess a distillery retailer's permit and a wine festival permit.

          (c)  [From and after July 1, 2026] A distiller, wine manufacturer, rectifier, blender or bottler may have a financial interest in and possess a distillery retailer's permit.

          (d)  The holder of a manufacturer's permit which is located adjacent to the Mississippi Museum of Art and is bordered by Court Street, Farish Street, South Street and Town Creek may have a financial interest in a premises upon which alcoholic beverages are sold at retail.

     (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 corporation, to the holder of any retail permit issued under the provisions of this article.  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 corporation 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 48.  Section 67-1-81, Mississippi Code of 1972, is amended as follows:

     67-1-81.  (1)  (a)  Any permittee or other person who shall sell, furnish, dispose of, give, or cause to be sold, furnished, disposed of, or given, any alcoholic beverage to any person under the age of twenty-one (21) years shall be guilty of a misdemeanor and shall be punished by a fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) for a first offense.  For a second or subsequent offense, such permittee or other person shall be punished by a fine of not less than One Thousand Dollars ($1,000.00) nor more than Two Thousand Dollars ($2,000.00), or by imprisonment for not more than one (1) year, or by both such fine and imprisonment in the discretion of the court.

          (b)  (i)  If a permittee, or any employee of a permittee, violates paragraph (a) of this subsection (1), then, in addition to any other penalty provided for by law, the * * * commissioner corporation may impose the following penalties against the permittee on whose premises the alcoholic beverages were sold, given or furnished:

                    1.  For the first offense on the licensed premises, suspension of the permit for not more than one (1) week.

                   2.  For a second offense occurring on the licensed premises within a twelve-month period, suspension of the permit for not more than two (2) weeks.

                   3.  For a third offense occurring on the licensed premises within a twelve-month period, suspension of the permit for not more than three (3) weeks or revocation of the permit.

                   4.  For a fourth or subsequent offense occurring on the licensed premises within a twelve-month period, revocation of the permit.

     A violation of paragraph (a) of this subsection (1) shall be sufficient to impose the administrative penalties authorized under this paragraph (b), and any expunction of conviction shall have no effect on any administrative penalty imposed against a permittee under this paragraph (b).

     (2)  Any person under the age of twenty-one (21) years who purchases, receives, or has in his or her possession in any public place, any alcoholic beverages, shall be guilty of a misdemeanor and shall be punished by a fine of not less than Two Hundred Dollars ($200.00) nor more than Five Hundred Dollars ($500.00).  Provided, that clearing or busing tables that have glasses or other containers that contain or did contain alcoholic beverages, or stocking, bagging or otherwise handling purchases of alcoholic beverages shall not be deemed possession of alcoholic beverages for the purposes of this section.  Provided further, that a person who is at least eighteen (18) years of age but under the age of twenty-one (21) years who waits on tables by taking orders for or delivering orders of alcoholic beverages shall not be deemed to unlawfully possess or furnish alcoholic beverages if in the scope of his employment by the holder of an on-premises retailer's permit.  This exception shall not authorize a person under the age of twenty-one (21) to tend bar or act in the capacity of bartender.  Any person under the age of twenty-one (21) who knowingly makes a false statement to the effect that he or she is twenty-one (21) years old or older or presents any document that indicates he or she is twenty-one (21) years of age or older for the purpose of purchasing alcoholic beverages from any person engaged in the sale of alcoholic beverages shall be guilty of a misdemeanor and shall be punished by a fine of not less than Two Hundred Dollars ($200.00) nor more than Five Hundred Dollars ($500.00), and a sentence to not more than thirty (30) days' community service.

     (3)  The term "community service" as used in this section shall mean work, projects or services for the benefit of the community assigned, supervised and recorded by appropriate public officials.

     (4)  If a person under the age of twenty-one (21) years is convicted or enters a plea of guilty of purchasing, receiving or having in his or her possession in any public place any alcoholic beverages in violation of subsection (2) of this section, the trial judge, in lieu of the penalties otherwise provided under subsection (2) of this section, shall suspend the minor's driver's license by taking and keeping it in the custody of the court for a period of time not to exceed ninety (90) days.  The judge so ordering the suspension shall enter upon his docket "DEFENDANT'S DRIVER'S LICENSE SUSPENDED FOR ____ DAYS IN LIEU OF CONVICTION" and such action by the trial judge shall not constitute a conviction.  During the period that the minor's driver's license is suspended, the trial judge shall suspend the imposition of any fines or penalties that may be imposed under subsection (2) of this section and may place the minor on probation subject to such conditions as the judge deems appropriate.  If the minor violates any of the conditions of probation, then the trial judge shall return the driver's license to the minor and impose the fines, penalties or both, that he would have otherwise imposed, and such action shall constitute a conviction.

     SECTION 49.  Section 67-1-83, Mississippi Code of 1972, is amended as follows:

     67-1-83.  (1)  It shall be unlawful for any permittee or any employee or agent thereof to sell or furnish any alcoholic beverage to any person who is visibly intoxicated, or to any person who is known to habitually drink alcoholic beverages to excess, or to any person who is known to be an habitual user of narcotics or other habit-forming drugs.  It shall also be unlawful for the holder of any package retailer's permit to sell any alcoholic beverages except by delivery in person to the purchaser at the place of business of the permittee, unless the holder of a package retailer's permit also holds a delivery service permit or uses a delivery service permittee to effect delivery.

     (2)  It shall be unlawful for any permittee or any employee or agent thereof to sell or furnish any alcoholic beverage to any person to whom the * * * department corporation has, after investigation, decided to prohibit the sale of those beverages because of an appeal to the * * * department corporation so to do by the husband, wife, father, mother, brother, sister, child, or employer of the person.  The interdiction in those cases shall last until removed by the * * * department corporation, but no person shall be held to have violated this subsection unless he has been informed by the * * * department corporation, by registered letter, that it is forbidden to sell to that individual or unless that fact is otherwise known to the permittee or its employee or agent.

     (3)  It shall be unlawful for any holder of a package retailer's permit, or any employee or agent thereof, engaged solely in the business of package retail sales under this article to sell or furnish any alcoholic beverage before 10:00 a.m. and after 10:00 p.m. or to sell alcoholic beverages on Sunday and Christmas Day.

     (4)  Any person who violates any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment in the county jail for a term of not more than six (6) months, or by both that fine and imprisonment, in the discretion of the court.  In addition to any other penalties prescribed by law, the * * * commission corporation may immediately revoke the permit of any permittee who violates the provisions of this section.

     SECTION 50.  Section 67-1-87, Mississippi Code of 1972, is amended as follows:

     67-1-87.  (1)  Any person convicted of a violation of any of the provisions of this article for which no other penalty is specifically provided herein shall be guilty of a misdemeanor and shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment for not more than six (6) months, or by both such fine and imprisonment.

     (2)  Any person convicted of a violation of any rules or regulations promulgated by the * * * commission corporation under the authority of this article shall be subject to a civil penalty to be assessed by the * * * commission corporation in an amount not to exceed One Thousand Dollars ($1,000.00) to be deposited into the State General Fund.

     SECTION 51.  Section 67-1-89, Mississippi Code of 1972, is amended as follows:

     67-1-89.  In addition to any other rights and remedies which it may have, the * * * commission corporation, in the name of the * * * chairman president thereof, shall have the right to resort to and apply for injunctive relief, both temporary and permanent, in any court of competent jurisdiction to enforce compliance with the provisions of this article and to restrain and prevent violations and threatened violations thereof.  The Attorney General, district attorneys and county attorneys of this state, shall aid and assist the * * * commission corporation in all such actions when requested by the * * * chairman president so to do.

     SECTION 52.  Section 67-1-91, Mississippi Code of 1972, is amended as follows:

     67-1-91.  (1)  It is hereby made the duty of every police and peace officer and every district and county attorney * * * and the Alcoholic Beverage Control Division of the State Tax Commission to enforce the provisions of this article and to inform against and diligently prosecute persons whom they have reasonable cause to believe to be offenders against the provisions thereof.  Every such officer refusing or neglecting to do so shall be guilty of a misdemeanor, and the court, in addition to imposing the penalty therefor, shall adjudge forfeiture of his office.

     (2)  In any county or municipality where it is readily apparent that local law enforcement authorities * * * in cooperation with the agents and inspectors provided by the commission cannot control the illegal sale of alcoholic beverages, the * * * commission corporation shall request such assistance as it may deem necessary from the Mississippi Highway Safety Patrol; and it shall be the duty of the Governor of the State of Mississippi to see that the laws of the state are properly enforced by use of the additional authority as herein provided.

     (3) * * *  The officers, agents and representatives of the State Tax Commission and the Alcoholic Beverage Control Division thereof  All law enforcement officers are authorized and directed to strictly enforce the prohibition laws throughout the state, except in those counties and municipalities which have voted for the legalized sale of intoxicating liquor.  The State Highway Patrol, sheriffs, police departments, constables, and all peace officers, and prosecuting attorneys, the Attorney General's office, district attorneys, county attorneys, city attorneys, and all others charged with upholding the law, as well as the citizenry of this state, are hereby urged and directed to uphold the dignity of the law, to foster public respect therefor and to strictly enforce the laws against intoxicating liquor in all cases while operating a motor vehicle on the streets and highways of this state, and to enforce the law and prosecute against the wrongful use of intoxicating liquor in any county or municipality by a permit holder or licensee or anyone else under such circumstances and conditions as would lead to a breakdown in public law or is violative of the public sense of common decency, as well as to enforce the law against gambling, organized crime, or social vice and corruption.

     SECTION 53.  Section 67-1-101, Mississippi Code of 1972, is amended as follows:

     67-1-101.  (1)  For the purposes of this section, the following words shall have the following meanings ascribed in this section, unless the context clearly otherwise requires:

          (a)  "Municipality" means any incorporated city, town or village that has voted in favor of coming out from under the dry law or is in a county that has voted in favor of coming out from under the dry law.

          (b)  "Leisure and recreation district" means an area officially designated by ordinance or resolution of the governing authorities of a municipality or county as a leisure and recreation district.

          (c)  "County" means any county that has voted in favor of coming out from under the dry law.

     (2)  (a)  Subject to the provisions of this section, the governing authorities of a municipality, by ordinance, may establish one or more leisure and recreation districts within the corporate boundaries of the municipality and designate the geographic area or areas to be included within a district.  The governing authorities of a municipality, by ordinance, may modify the boundaries of a leisure and recreation district.  In addition, the boundaries of a leisure and recreation district may extend from within the municipality into the unincorporated area of the county in which the municipality is located if the county consents to the extension and has voted in favor of coming out from under the dry law.

          (b)  Subject to the provisions of this section, the board of supervisors of a county, by resolution, may establish one or more leisure and recreation districts within the county that are outside the corporate limits of any municipality in the county and designate the geographic area or areas to be included within the districts.

          (c)  The designation or modification of the geographic area or areas as a leisure and recreation district shall include a detailed description of the area or areas within the district, boundaries of the district and a georeferenced map of the district.  In addition to any other matters addressed in an ordinance or resolution establishing or modifying a leisure and recreation district, a municipality or county, as the case may be, must describe the manner in which the municipality or county, as the case may be, will provide for adequate law enforcement and other public safety measures and services within the district.  Following the establishment and/or modification of a leisure and recreation district, the municipality or county, as the case may be, shall provide the * * * Department of Revenue corporation with (i) a copy of any ordinance or resolution relating to the establishment or modification of the district, (ii) verification from the municipal police department and/or applicable sheriff's department indicating how such department will provide adequate law enforcement and other public safety measures and services within the district, and (iii) a list of persons or other entities that hold permits issued under Section 67-1-51(c), (e), (f), (g), (l), (n) or (o) and are located and/or doing business under such permits in the district at the time the district is established.

     SECTION 54.  Section 67-1-201, Mississippi Code of 1972, is amended as follows:

     67-1-201.  Definitions.  In addition to the definitions provided in Section 67-1-5, which apply to this article, the following terms as used in this article shall have the following meanings unless otherwise required by the context:

          (a)  "Commissioner" means the Commissioner of Revenue.

          (b)  "Construction contractor" means an entity contracting with the Department of Finance and Administration to design and construct a warehouse under this article.

          (c)  "Occasional improvements" means items of maintenance, repairs, upgrades or other improvements for the warehouse or its equipment that are not performed on a monthly basis.

          (d)  "Regular maintenance" means monthly overhead expenses, including, but not limited to, utilities, cleaning services and lawn care.

          (e)  "Shipping costs" means the cost to the * * * department corporation per case of alcoholic beverages delivered from the warehouse to the permittee's premises.

          (f)  "State" means the State of Mississippi.

          (g)  "Warehouse" or "new warehouse" means a liquor distribution warehouse constructed under this article.

          (h)  "Warehouse operator" or "operator" means an entity contracting with the * * * department corporation to perform warehouse and distribution operations.

          (i)  "Warehouse and distribution operations" or "operations" means services provided to or on behalf of the state for the management of the warehouse and the distribution of alcoholic beverages.  "Warehouse and distribution operations" or "operations" may include shipping; however, nothing herein shall preclude the * * * department corporation from entering into separate contracts for operations and for shipping.

     SECTION 55.  Section 67-1-203, Mississippi Code of 1972, is amended as follows:

     67-1-203.  Warehouse construction.  (1)  The Department of Finance and Administration, using the monies available in the ABC Warehouse Construction Fund created in Section 67-1-211(1) and such other monies as the Legislature may make available, shall purchase land for and shall provide for the design and construction of a warehouse for the * * * division corporation in the most expedient and cost-effective manner practicable as determined by the Executive Director of the Department of Finance and Administration.

     (2)  The Department of Finance and Administration shall select a suitable site for the warehouse within fifty (50) miles of the new state capitol building.  In selecting a site, the Department of Finance and Administration shall consider the feasibility of selecting state-owned land by comparing the cost of preparing the state-owned land for construction to the cost of acquiring other land and preparing such other land for construction.

     (3)  The contract for design and construction shall provide that the operator shall be consulted so that the warehouse may, so far as possible, suit the preferences of the operator in furtherance of effective operations.  The contract shall also provide that the design shall aim to fill demand for the next twenty-five (25) years.

     (4)  A contract for warehouse construction shall not be entered into unless the construction contractor has demonstrated:

          (a)  The qualifications, experience and management personnel necessary to carry out the terms of the contract;

          (b)  The ability to comply with applicable federal and state laws; and

          (c)  The ability to expedite the design and construction of facilities comparable to the warehouse.

     SECTION 56.  Section 67-1-205, Mississippi Code of 1972, is amended as follows:

     67-1-205.  Warehouse and distribution operations.  (1)  The * * * department corporation shall assume the department's contract for warehouse and distribution operations as of July 1, 2024, and shall negotiate all such subsequent contracts.  The shipping contract in effect on July 1, 2022, shall remain in effect until the expiration of its term.

     (2)  The * * * department corporation shall pay regular maintenance expenses and shall reimburse the operator for services performed under the contract out of monies appropriated by the Legislature.

     (3)  The contract shall include the following terms:

          (a)  The * * * department corporation shall pay the operator cost-plus on these operations at a set dollar amount per case of alcoholic beverages sold.  Otherwise, the contract shall not alter the current cash flow of operations;

          (b)  The operator shall be allotted a monthly spending limit for occasional improvements.  The state may, at any time, review the operator's spending.  The operator shall obtain prior state approval for any spending over the monthly limit set in the contract.  The contract shall allow the operator to pay out of pocket, in which case the state will reimburse the operator on a monthly basis out of monies in the ABC Warehouse Improvements Fund created in Section 67-1-211(2);

          (c)  Shipping costs, where the contract encompasses shipping, shall be based on a set dollar amount per case of alcoholic beverages shipped from the warehouse to the permittee's premises;

          (d)  The * * * department corporation and the operator may provide for the operator's software to interface with the * * * department's TAP corporation's system in a manner allowing for information sharing in furtherance of efficient operations while also protecting the security of the * * * TAP corporation's system;

          (e)  The * * * department corporation shall develop quality and efficiency criteria for determining whether to renew a contract for warehouse and distribution operations;

          (f)  The obligation of the * * * department corporation to proceed under the contract is conditioned upon the appropriation of funds by the Legislature and the receipt of state or federal funds.  If the funds anticipated for the continuing time fulfillment of the agreement are, at any time, not forthcoming or insufficient, either through the failure of the federal government to provide funds or of the State of Mississippi to appropriate funds, or the discontinuance or material alteration of the program under which funds were provided, or if funds are not otherwise available to the * * * department corporation, the * * * department corporation shall have the right, upon ten (10) working days' written notice to the operator, to terminate this agreement without damage, penalty, cost or other expenses to the * * * department corporation of any kind whatsoever.  The effective date of termination shall be as specified in the notice of termination;

          (g)  The state and the operator as parties to the contract and all terms of the contract shall be subject to and governed by the laws of the state at the time the contract is entered into, and any later amendments to such laws, through the duration of the contract; and

          (h)  The operator shall be required to comply with any duties, responsibilities, conditions or other provisions required by state law during the duration of the contract, regardless of whether such duties, responsibilities, conditions or other provisions were required by state law at the time the contract was entered into.

     (4)  The initial contract for operations shall terminate on the earlier of:  (a) four (4) years from the date it commences; or (b) the last day of the use of the warehouse that is in service on July 1, 2022.  The contract may be renewed for four (4) years, with another option to renew at the end of that four-year term.  The * * * department corporation shall issue requests for proposals before entering any subsequent contract.  Requests for proposals shall be required whenever a contract is not renewed, but no less frequently than every twelve (12) years.

     (5)  The contract shall provide that all employees needed for operations shall be employees of the operator.

     (6)  A contract for warehouse and distribution operations shall not be entered into unless the operator has demonstrated:

          (a)  The qualifications, experience and management personnel necessary to carry out the terms of the contract; and

          (b)  The ability to comply with applicable federal and state laws.

     (7)  A contract for operations shall not be entered into unless the following requirements are met:

          (a)  In addition to fire and casualty insurance, the operator provides at least Ten Million Dollars ($10,000,000.00) of liability insurance.  The liability insurance shall be issued by an insurance company with a rating of at least an A- according to AM Best standards.  In determining the adequacy of such insurance, the Department of Finance and Administration shall determine whether:

               (i)  The insurance is adequate to protect the state from any and all actions by a third party against the operator or the state as a result of the contract;

              (ii)  The insurance is adequate to protect the state against any and all claims arising as a result of any occurrence during the term of the contract;

               (iii)  The insurance is adequate to assure the operator's ability to fulfill its contract with the state in all respects, and to assure that the operator is not limited in this ability because of financial liability which results from judgments; and

               (iv)  The insurance is adequate to satisfy such other requirements specified by the independent risk management/actuarial firm.

          (b)  The sovereign immunity of the state shall not apply to the operator.  Neither the operator nor the operator's insurer may plead the defense of sovereign immunity in any action arising out of the performance of the contract.

          (c)  The operator shall post a performance bond to assure the operator's faithful performance of the specifications and conditions of the contract.  The bond is required throughout the term of the contract.  The terms and conditions must be approved by the * * * department corporation and the Department of Finance and Administration, and such approval is a condition precedent to the contract taking effect.

          (d)  The operator shall defend any suit or claim brought against the state arising out of any act or omission in operations, and shall hold the state harmless from such claim or suit.  The operator shall be solely responsible for the payment of any legal or other costs relative to any such claim or suit.  The operator shall reimburse the state for any costs that it may incur as a result of such claim or suit immediately upon being submitted a statement therefor by the Attorney General.

     Any suit brought or claim made arising out of any act or omission in operations shall be made or brought against the operator and not the state.

     The Attorney General retains all rights and emoluments of his or her office which include direction and control over any litigation or claim involving the state.

     SECTION 57.  Section 67-1-207, Mississippi Code of 1972, is amended as follows:

     67-1-207.  Resumption of control by state upon contract termination.  A plan shall be developed and certified by the * * * commissioner president which demonstrates the method by which the state would resume control of the warehouse upon termination of the contract for operations.  The plan shall be submitted for review and comment to the Governor, the Lieutenant Governor, the Speaker of the House, the Chairmen of the Senate Finance Committee and the House Ways and Means Committee, and the Joint Legislative Committee on Performance Evaluation and Expenditure Review.

     SECTION 58.  Section 67-1-211, Mississippi Code of 1972, is amended as follows:

     67-1-211.  Special funds.  (1)  A special fund, to be designated the "ABC Warehouse Construction Fund," is created within the State Treasury.  The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the State General Fund * * * of the state.  Monies in this special fund shall be used to assist the Department of Finance and Administration in paying the costs associated with land acquisition for, and the design, construction, furnishing and equipping of, a new warehouse for the * * * Department of Revenue's Alcoholic Beverage Control Division corporation.  In addition, monies in this special fund shall be used to pay the costs of relocating inventory to the new warehouse from the warehouse that is in service on July 1, 2022.  Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund.

     (2)  A special fund, to be designated the "ABC Warehouse Improvements Fund," is created within the State Treasury.  The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the State General Fund * * * of the state.  Monies in this special fund shall be used to assist the * * * Department of Revenue corporation in paying the costs associated with occasional improvements.  Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund.

     SECTION 59.  Section 67-3-3, Mississippi Code of 1972, is amended as follows:

     67-3-3.  When used in this chapter, unless the context indicates otherwise:

          (a)  "Commissioner" means the Commissioner of Revenue of the Mississippi Department of Revenue * * * of the State of Mississippi, and his authorized agents and employees.

          (b)  "Person" means one or more persons, a company, a corporation, a partnership, a syndicate or an association.

          (c)  "Brewpub" shall have the meaning ascribed to such term in Section 27-71-301.

          (d)  "Beer" means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act of an alcoholic content of not more than eight percent (8%) by weight.

          (e)  "Light wine" means wine of an alcoholic content of not more than five percent (5%) by weight.

          (f)  "Small craft brewery" means a person having a permit under this chapter to manufacture or brew light wine, light spirit product or beer in this state and who manufactures or brews not more than sixty thousand (60,000) barrels of light wine, light spirit product or beer at all breweries that such person or its affiliates, subsidiary or parent company owns or controls or with whom such person contracts with for the manufacture of light wine, light spirit product or beer.  For purposes of this paragraph, contract-brewed beer manufactured by a person having a permit under this chapter to manufacture or brew light wine, light spirit product or beer shall be included in the sixty-thousand-barrel limitation.

          (g)  "Growler" means a sealed container that holds not more than one hundred twenty-eight (128) ounces of light wine, light spirit product or beer.  A growler must have a label on it stating what it contains.

          (h)  "Manufacturer" shall have the meaning ascribed to such term in Section 27-71-301.

          (i)  "Contract-brewed beer" means beer brewed by a manufacturer who:

              (i)  Makes the beer pursuant to a written contract with another beer manufacturer, and neither entity has a controlling interest in the other entity;

              (ii)  Makes the beer in accordance with a recipe that is a trade secret of the beer manufacturer having its beer made under contract; and

              (iii)  Has no right to sell the beer to any other beer manufacturer, importer or wholesaler other than the beer manufacturer who contracted for the beer.

          (j)  "Light spirit product" means a beverage of an alcoholic content of not more than six percent (6%) by weight and containing one or more distilled spirits, as defined in Section 67-1-5.

          (k)  "Microbrewery" means a person having a permit under this chapter to manufacture or brew light wine, light spirit product or beer in this state and who manufactures or brews not more than three thousand (3,000) barrels of light wine, light spirit product or beer at its permitted location.

          (l)  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (m)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 60.  Section 67-3-15, Mississippi Code of 1972, is amended as follows:

     67-3-15.  (1)  Any person who shall brew or manufacture or sell any beer, light spirit product or light wine without first having secured a permit and/or license from the * * * commissioner corporation authorizing the brewing or manufacture or sale of such liquor, shall be guilty of a misdemeanor and, upon conviction thereof, be punished by a fine of not more than One Thousand Dollars ($1,000.00) or imprisonment in the county jail for not more than one (1) year, or both, in the discretion of the court.  Any person so convicted may not apply for any permit or license issued by the * * * commissioner corporation until five (5) years have elapsed from the date of such conviction.

     (2)  This section shall not apply to beer authorized to be made pursuant to Section 67-3-11.

     (3)  Any light wine, light spirit product or beer found in possession of, or sold by, a person in violation of this section shall be seized and disposed of in the manner provided for in Section 67-1-18.

     SECTION 61.  Section 67-3-17, Mississippi Code of 1972, is amended as follows:

     67-3-17.  (1)  Any person desiring to engage in any business taxable under Sections 27-71-303 through 27-71-317, * * * Mississippi Code of 1972, either as a retailer, or as a wholesaler or distributor, or as a manufacturer, of light wines, light spirit products or beer, shall file with the * * * commissioner corporation an application for a permit allowing him to engage in such business.  The application for a permit shall contain a statement showing the name of the business, and if a partnership, firm, association or limited liability company, the name of each partner or member, and if a corporation the names of two (2) principal officers, the post office address, and the nature of business in which engaged.  In case any business is conducted at two (2) or more separate places, a separate permit for each place of business shall be required.  The * * * commissioner corporation shall prescribe the form of the application and designate who is required to sign the application.  The application shall be signed under penalty of perjury.

     (2)  The application shall include a statement that the applicant will not, except as otherwise authorized in this chapter, allow any alcoholic beverages as defined in Section 67-1-5, any beer having an alcoholic content of more than eight percent (8%) by weight, any spirit product having an alcoholic content of more than six percent (6%) by weight, or any wine having an alcoholic content of more than five percent (5%) by weight, to be kept, stored or secreted in or on the premises described in such permit or license, and that the applicant will not otherwise violate any law of this state, or knowingly allow any other person to violate any such law, while in or on such premises.

     (3)  Each application or filing made under this section shall include the social security number(s) of the applicant in accordance with Section 93-11-64 * * *, Mississippi Code of 1972.

     SECTION 62.  Section 67-3-19, Mississippi Code of 1972, is amended as follows:

     67-3-19.  Where application is made for a permit to engage in the business of a retailer of light wine, light spirit product or beer, the applicant shall show in his application that he possesses the following qualifications:

          (a)  Applicant must be a person at least twenty-one (21) years of age, of good moral character and a resident of the State of Mississippi.

          (b)  Applicant shall not have been convicted of a felony, or of pandering or of keeping or maintaining a house of prostitution, or have been convicted within two (2) years of the date of his application of any violation of the laws of this state or the laws of the United States relating to alcoholic liquor.

          (c)  Applicant shall not have had revoked, except for a violation of Section 67-3-52, within two (2) years next preceding his application, any license or permit issued to him pursuant to the laws of this state, or any other state, to sell alcoholic liquor of any kind.

          (d)  Applicant shall be the owner of the premises for which the permit is sought or the holder of an existing lease thereon.

          (e)  Applicant shall not be residentially domiciled with any person whose permit has been revoked for cause, except for a violation of Section 67-3-52, within two (2) years next preceding the date of the present application for a permit.

          (f)  The applicant has not had any license or permit to sell beer, light spirit product or light wine at retail revoked, within five (5) years next preceding his application, due to a violation of Section 67-3-52.

          (g)  Applicant shall not employ any person whose permit has been revoked when such person owned or operated the business on the premises for which a permit is sought or allow such person to have any financial interest in the business of the applicant, until such person is qualified to obtain a permit in his own name.

          (h)  The applicant is not indebted to the State of Mississippi for any taxes.

          (i)  If applicant is a partnership, all members of the partnership must be qualified to obtain a permit.  Each member of the partnership must be a resident of the State of Mississippi.

          (j)  If applicant is a corporation, all officers and directors thereof, and any stockholder owning more than five percent (5%) of the stock of such corporation, and the person or persons who shall conduct and manage the licensed premises for the corporation shall possess all the qualifications required herein for any individual permittee.  However, the requirements as to residence shall not apply to officers, directors and stockholders of such corporation.

     Any misstatement or concealment of fact in an application shall be grounds for denial of the application or for revocation of the permit issued thereon.

     The * * * commissioner corporation may refuse to issue a permit to an applicant for a place that is frequented by known criminals, prostitutes, or other law violators or troublemakers who disturb the peace and quietude of the community and frequently require the assistance of peace officers to apprehend such law violators or to restore order.  The burden of proof of establishing the foregoing shall rest upon the * * * commissioner corporation.

     SECTION 63.  Section 67-3-22, Mississippi Code of 1972, is amended as follows:

     67-3-22.  (1)  The production limits for a brewpub shall be based upon production as determined by the * * * Department of Revenue corporation pursuant to Section 27-71-307, * * * Mississippi Code of 1972, and a brewpub shall not manufacture more than seventy-five thousand (75,000) gallons of light wine or beer per calendar year.

     (2)  Light wine or beer produced at a brewpub shall not be sold at a price less than it cost to manufacture such light wine or beer.

     (3)  A brewpub shall be required to offer for sale light wine or beer that is normally carried on the inventory of wholesalers or distributors of light wine or beer.

     SECTION 64.  Section 67-3-23, Mississippi Code of 1972, is amended as follows:

     67-3-23.  Upon receipt of an application for a permit to engage in any business taxable under the provisions of Sections 27-71-303 through 27-71-317, * * * Mississippi Code of 1972, and the oath required by Section 67-3-17, the * * * commissioner corporation shall issue to such applicant, without cost, a permit to engage in such business upon condition that the applicant shall obtain a license and pay the tax imposed under the provisions of law for the privilege of engaging, or continuing, in such business.  Such permit shall be displayed at all times in some conspicuous place at the applicant's place of business.  No permit shall be transferable.

     SECTION 65.  Section 67-3-25, Mississippi Code of 1972, is amended as follows:

     67-3-25.  (1)  Any permit issued authorizing the sale or delivery of light wines, light spirit products and/or beer for consumption shall be construed to authorize the sale or delivery of light wines, light spirit products and/or beer by the bottle, by the glass or by draught, and in or from the original package.

     (2)  The * * * commissioner corporation is authorized to establish, in his discretion, dates for the expiration of permits issued under this chapter.

     (3)  Except as otherwise provided in this section, permits shall be issued for twelve (12) months and shall be renewed annually on the first day of the month in which the permit expires.  The * * * commissioner corporation may issue temporary permits for less than a full year.  All permits shall show the effective date and expiration date of the permit, the business location, individual or business name and mailing address of the permittee.

     SECTION 66.  Section 67-3-27, Mississippi Code of 1972, is amended as follows:

     67-3-27.  Before any person shall engage in the business of manufacturer, wholesaler, distributor or retailer of light wines, light spirit products or beer, he shall apply to the * * * commissioner corporation for a license to engage in such business, and shall pay to the * * * commissioner corporation the specific tax imposed by Section 27-71-303, for the privilege of engaging in such business.  The * * * commissioner corporation upon receipt of such tax shall issue to such person a privilege license to engage in or continue in such business for a period of time not to exceed one (1) year.  No such license shall be issued to the applicant unless such applicant shall have obtained from the * * * commissioner corporation a permit as required in Section 67-3-17.  A brewpub shall obtain all necessary federal licenses and permits prior to obtaining any license under this chapter.

     All privilege licenses issued under the provisions of this section shall be renewed annually on or before the first day of the month in which the current license expires.

     SECTION 67.  Section 67-3-28, Mississippi Code of 1972, is amended as follows:

     67-3-28.  (1)  Any person desiring to engage in business as a brewpub shall file with the * * * commissioner corporation, along with the application required by Section 67-3-17, * * * Mississippi Code of 1972, a certificate issued by a licensed testing laboratory indicating that such laboratory has tested a sample of the applicant's beer, light spirit product or light wine, or a combination thereof, and that the alcohol content of such sample of beer does not exceed eight percent (8%) by weight, and the alcohol content of such sample of light spirit product does not exceed six percent (6%) by weight, and the alcoholic content of such sample of light wine does not exceed five percent (5%) by weight.

     (2)  Every brewpub shall be required to submit to random testing by the * * * commissioner corporation to determine whether any beer being manufactured, sold, kept, stored or secreted by the license holder contains an alcohol content greater than eight percent (8%) by weight, and light spirit product being manufactured, sold, kept, stored or secreted by the license holder contains an alcoholic content greater than six percent (6%) by weight, and any light wine being manufactured, sold, kept, stored or secreted by the license holder contains an alcoholic content greater than five percent (5%) by weight.  The * * * commissioner corporation shall establish and administer testing standards and procedures to be used in such random testing.  The brewpub licensee shall be responsible for all costs incurred by the * * * commissioner corporation in conducting random testing under this section.

     SECTION 68.  Section 67-3-29, Mississippi Code of 1972, is amended as follows:

     67-3-29.  (1)  The * * * commissioner, or a hearing officer or the board of review, as designated by the commissioner corporation, after a show cause hearing, shall revoke or suspend any permit granted by authority of this chapter to any person who shall violate any of the provisions of this chapter or the * * * revenue laws of this state relating to engaging in transporting, storing, selling, distributing, possessing, receiving or manufacturing of wines or beers, or any person who shall hereafter be convicted of the unlawful sale of intoxicating liquor, or any person who shall allow or permit any form of illegal gambling or immorality on the premises described in such permit.  The * * * commissioner corporation shall not revoke or suspend a permit of a retailer for the sale of light wine, light spirit product or beer to a person under the age of twenty-one (21) years until there has been a conviction of the permit holder or an employee of the permit holder for such violation.

     (2)  If any person exercising any privilege taxable under the provisions of Chapter 71 of Title 27, Mississippi Code of 1972, shall willfully neglect or refuse to comply with the provisions of such chapter, or any rules or regulations promulgated by the * * * commissioner corporation under authority of such chapter, or the provisions of this chapter, including maintaining the qualifications of an applicant under Section 67-3-19, during the permit period, the * * * commissioner corporation shall be authorized to revoke or suspend the permit theretofore issued to the person.  Any person whose permit shall have been revoked by the * * * commissioner corporation shall be thereafter prohibited from exercising any privilege under the provisions of Chapter 71 of Title 27, Mississippi Code of 1972, for a period of two (2) years from the date of the revocation.  The * * * commissioner corporation may, however, for good cause shown, grant a new permit upon such conditions as * * * the commissioner it may prescribe.  Any person whose permit shall have been suspended by the * * * commissioner corporation shall be prohibited from exercising any privilege under the provisions of Chapter 71 of Title 27, Mississippi Code of 1972, during the period of the suspension.  Failure of the person to comply with the terms of the suspension shall be cause for revocation of his permit, in addition to the other penalties provided by law.

     (3)  In addition to the reasons specified in this section and other provisions of this chapter, the * * * commissioner corporation shall 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 93-11-163, as the case may be, shall control.

     SECTION 69.  Section 67-3-31, Mississippi Code of 1972, is amended as follows:

     67-3-31.  Proceedings for the revocation or suspension of any permit authorizing the sale of beer or wine at retail for a violation of any of the provisions of Section 67-3-53 may be brought in the circuit or county court of the county in which the licensed premises are located.  Such proceedings shall be entitled in the name of the state and against the permittee and shall be instituted by filing a complaint with the clerk of the court.  The complaint may be filed by the county prosecuting attorney of the county upon his own initiative or, then by the district attorney of the district in which the county is located, and it shall be mandatory upon the county prosecuting attorney, or district attorney, as the case may be, to file a complaint when requested to do so by a peace officer or any person as provided in this section.  Any peace officer * * * within his jurisdiction or any enforcement officer of the Alcoholic Beverage Control Division within the Department of Revenue who learns that a retail permittee within his jurisdiction has violated any of the provisions of such section shall file with the county prosecuting attorney of the county in which the licensed premises are located, or, then with the district attorney of the district in which such county is located, an affidavit specifying in detail the facts alleged to constitute such violation, and requesting that a complaint be filed against the permittee for the revocation or suspension of his permit.  A like affidavit may be filed with the county prosecuting attorney, or district attorney, as the case may be, by any person who resides, and has for at least one (1) year prior thereto resided within the county in which the licensed premises are located requesting that a complaint be filed for the revocation or suspension of the permittee's permit.  Promptly upon receiving any such affidavit the county prosecuting attorney, or district attorney, shall prepare a proper complaint, which shall be signed and sworn to by the person or persons filing the affidavit with him, and the county prosecuting attorney or district attorney shall file the complaint with the clerk of the circuit or county court.

     SECTION 70.  Section 67-3-33, Mississippi Code of 1972, is amended as follows:

     67-3-33.  Upon filing a complaint with the clerk of the court, the county prosecuting attorney or district attorney filing the same shall promptly move the court to set the complaint for hearing.  The court shall set the complaint for hearing at an early date in term time or in vacation and such proceedings shall have precedence for trial over all civil actions.  Upon a date for trial being set by the court, the county prosecuting attorney or district attorney shall serve or cause to be served upon the permittee in accordance with the Mississippi Rules of Civil Procedure a notice of the filing of said complaint, together with a copy of said complaint, and shall set forth in said notice the time and place of the hearing thereon.  Said notice shall be served upon the permittee at least ten (10) days prior to the date set for hearing if personal service be made.  If service be made by mail, such notice shall be deposited in the United States mail not less than twelve (12) days prior to the date set for hearing. A copy of said complaint and notice of hearing thereon shall also be mailed to the * * * commissioner president by the county prosecuting attorney or district attorney.

     SECTION 71.  Section 67-3-35, Mississippi Code of 1972, is amended as follows:

     67-3-35.  The complaint shall be heard by the court without a jury.  If the court shall find upon the hearing that the offense or offenses charged in the complaint have been established by the evidence, the court shall order the revocation or suspension of the permit.  If the court finds that the permittee has not previously violated the law in the operation of his licensed business, and that no permit or license held by him has previously been suspended or revoked, and if it appears to the satisfaction of the court that there is reasonable ground to expect that the permittee will not again commit the offense or offenses charged in the complaint and that to revoke the permit would be unduly severe, then the court may suspend the permit for such period of time as the court deems proper.  However, if the permittee has previously had his permit suspended or revoked, it shall be mandatory upon the court upon a finding of guilty to revoke the said permit.  The judgment of the court revoking or suspending such permit shall not be superseded or stayed during the pendency of an appeal therefrom.  A certified copy of the final order or decree of the court shall be forwarded by the clerk of the court to the * * * commissioner president.

     After the filing of a complaint with the clerk of the court for the revocation or suspension of a permit, the court in which the complaint is filed shall retain jurisdiction to hear and determine such complaint and to enter judgment revoking or suspending such permit.  For the purpose of such hearing and as to the effect of the judgment of the court entered pursuant thereto, the permit shall be in full force and effect even though the permittee, after filing of such complaint, may have surrendered his permit, or such permit may have expired, or the rights of the permittee thereunder may have otherwise terminated.  It is the purpose of this section to preclude the permittee from avoiding the effect of a judgment of revocation by a court by reason of conditions arising subsequent to the filing of a complaint.

     SECTION 72.  Section 67-3-37, Mississippi Code of 1972, is amended as follows:

     67-3-37.  It shall be the duty of the county prosecuting attorney or the district attorney, as the case may be, to file complaints as provided in Section 67-3-31 and to prosecute diligently and without delay all complaints filed by him.

     It shall be the duty of all peace officers, within their jurisdiction, * * * and all enforcement officers of the Alcoholic Beverage Control Division of the Department of Revenue to enforce the provisions of Section 67-3-53 and they shall frequently visit all licensed premises within their jurisdiction to determine whether such permittees are complying with the laws.  They shall promptly investigate all complaints made to them by any citizen relative to any alleged violations of such section within their jurisdiction.  When any peace officer or enforcement officer * * * of the Alcoholic Beverage Control Division has knowledge of a violation of such section committed by a permittee within his jurisdiction, it shall be his duty forthwith to file an affidavit with the county prosecuting attorney or district attorney requesting that a complaint be filed for the revocation or suspension of the permit of the permittee.

     SECTION 73.  Section 67-3-39, Mississippi Code of 1972, is amended as follows:

     67-3-39.  The jurisdiction conferred upon the circuit and county courts to hear and determine complaints for the revocation or suspension of permits shall not be exclusive and any authority conferred on the * * * commissioner corporation to revoke or suspend licenses shall remain in full force and effect, and the * * * commissioner corporation shall have authority to revoke or suspend permits for a violation of Section 67-3-53 in the manner provided in subsection (2) of Section 67-3-29 for the revocation of permits.  However, when a complaint is filed with the court any proceedings which may then be pending before the * * * commissioner corporation against the same permittee on the same charges shall abate and no proceedings for the revocation or suspension of a permit for a violation of the provisions of Section 67-3-53 shall be filed with the * * * commissioner corporation when proceedings are pending before the court against the permittee on the same charges.  The revocation or suspension of a permittee's state permit by the court or by the * * * commissioner corporation shall automatically revoke or suspend any municipal license or permit held by such person.  The revocation or suspension of a permittee’s permit shall be in addition to and not in lieu of or limitation of any other penalty imposed by law.

     SECTION 74.  Section 67-3-49, Mississippi Code of 1972, is amended as follows:

     67-3-49.  (1)  Except as otherwise provided in this section, it shall be unlawful for any brewer or manufacturer or distributor or wholesale dealer of or in light wines, light spirit products and/or beer to manufacture or knowingly bring upon his premises or keep thereon any light spirit product of an alcoholic content of more than six percent (6%) by weight, any beer of an alcoholic content of more than eight percent (8%) by weight.  Any person that shall add to or mix with any beer, light spirit product or light wine any alcoholic or other liquid, or any alcohol cube or cubes, or any other ingredient or ingredients that will increase or tend to increase the alcoholic content of such liquor, or any person that shall knowingly offer for sale any liquor so treated, shall be guilty of a misdemeanor and punished as hereinafter provided in this chapter.  The * * * commissioner president shall take any action he considers necessary to ensure that light wine, light spirit product and/or beer manufactured at a brewpub complies with the provisions of this section.

     (2)  A brewer or manufacturer of light wine, light spirit product or beer may manufacture and keep upon his premises beer of an alcoholic content of more than eight percent (8%) by weight if the beer is manufactured for legal sale in another state.

     SECTION 75.  Section 67-3-52, Mississippi Code of 1972, is amended as follows:

     67-3-52.  It shall be unlawful for any person holding a permit authorizing the sale of beer, light spirit product or light wine at retail to obtain such beer, light spirit product or light wine from any source outside of the State of Mississippi.  Any person who violates the provisions of this section, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.  Any person convicted of violating this section, or any rules or regulations promulgated by the * * * commissioner corporation with regard to the unlawful acts described in this section, shall forfeit his permit.  Any person whose permit has been forfeited pursuant to this section shall not be eligible for a permit issued by the * * * commissioner corporation for a period of five (5) years after the date of such forfeiture.  In addition, no permit shall be issued for the same location, for which an offender has forfeited a permit pursuant to this section, to a spouse, offspring or sibling of the offender when to do so would circumvent the purposes of this section.  The * * * commissioner corporation may assess a retailer who violates this section the amount of excise taxes due on the unlawfully imported beer, light spirit product or light wine, together with a penalty in the amount of four (4) times the state excise taxes due or One Hundred Dollars ($100.00) per case, whichever is greater.

     SECTION 76.  Section 67-3-59, Mississippi Code of 1972, is amended as follows:

     67-3-59.  (1)  Except as provided in this subsection, sales by wholesalers, distributors or manufacturers to persons who do not hold valid permits are unlawful; and any wholesaler, distributor or manufacturer making such sales, or who sells any beer, light spirit product or light wine on which the tax provided by law has not been paid, shall, in addition to any other fines, penalties and forfeitures, be subject to a penalty of Twenty-five Dollars ($25.00) for each sale.  If all other applicable taxes are paid, this penalty will not apply to the following:  sales to employees of the wholesaler; sales to nonprofit charitable and civic organizations for special fund-raising events provided that the beer, light spirit product or light wine is not resold; sales to affiliated member associations.

     (2)  The * * * commissioner corporation may assess the penalty by giving notice by mail, demanding payment within thirty (30) days from date of delivery of the notice.

     The proceeds of all penalties shall be deposited by the * * * commissioner corporation with the other monies collected by him and shall be disposed of as provided by law.

     SECTION 77.  Section 67-3-61, Mississippi Code of 1972, is amended as follows:

     67-3-61.  Every railroad company, express company, aeroplane company, motor transportation company, steamboat company, or other transportation company, or any person that shall transport into, from place to place within, or out of this state any light wines, light spirit products or beer, whether brewed or manufactured within this state or outside of this state, when requested by the * * * commissioner president, shall furnish him with a duplicate of the bill of lading covering the receipt for such liquor, showing the name of the brewer or manufacturer or distributor, and the name and address of the consignor and of the consignee, and the date when and place where received, and the destination and the quantity of such liquor received from the manufacturer or brewer or other consignor for shipment from any point within or without this state to any point within this state.

     Any such company or person so transporting any such liquor that shall fail to comply with the requirements of this section, shall forfeit and pay to the State of Mississippi the sum of One Hundred Dollars ($100.00) for each such failure, to be recovered in any court of competent jurisdiction.  The * * * commissioner president is hereby authorized and empowered to sue in his own name, on the relation and for the use of the State of Mississippi, for such recovery.

     SECTION 78.  Section 67-3-63, Mississippi Code of 1972, is amended as follows:

     67-3-63.  The * * * commissioner president shall cause a record to be kept of the names and places of business of all persons engaged in the brewing of beer, of all persons engaged in the manufacture of light wines or light spirit products, and of all persons engaged in the sale of light wines, light spirit products and/or beer, whether at retail or otherwise.  He shall also cause a record to be kept of all beer, light spirit products and light wines (and of the amount thereof) brewed or manufactured by each brewery or winery, and of all such liquors (and of the amount thereof) sold by each brewery or winery, with the names and business addresses of the purchasers, and of all such liquors (and of the amount thereof) sold by every dealer other than a brewer or manufacturer, and in the case of sales by dealers other than retail dealers, of the names and business addresses of the purchasers.

     The * * * commissioner president shall cause a record to be kept of all expenses incurred in the collection of such data.

     SECTION 79.  Section 67-3-69, Mississippi Code of 1972, is amended as follows:

     67-3-69.  (1)  Except as to Sections 67-3-17, 67-3-23, 67-3-27, 67-3-55 and 67-3-57, any violation of any provision of this chapter or of any rule or regulation of the * * * commissioner corporation, shall be a misdemeanor and, where the punishment therefor is not elsewhere prescribed in this section, shall be punished by a fine of not more than Five Hundred Dollars ($500.00) or imprisonment for not more than six (6) months, or both, in the discretion of the court.  If any person so convicted shall be the holder of any permit or license issued by the * * * commissioner corporation under authority of this chapter, the permit or license shall from and after the date of such conviction be void and the holder thereof shall not thereafter, for a period of one (1) year from the date of such conviction, be entitled to any permit or license for any purpose authorized by this chapter.  Upon conviction of the holder of any permit or license, the appropriate law enforcement officer shall seize the permit or license and transmit it to the * * * commissioner corporation.

     (2)  (a)  Any person who shall violate any provision of Section 67-3-17, 67-3-23, 67-3-27 or 67-3-55 shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.

          (b)  Any person who shall violate any provision of Section 67-3-57 shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not more than one (1) year, or by both, in the discretion of the court.  Any person convicted of violating any provision of the sections referred to in this subsection shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of Sections 27-71-301 through 27-71-347.

     (3)  If the holder of a permit, or the employee of the holder of a permit, shall be convicted of selling any beer, light spirit product or wine to anyone who is visibly intoxicated from the licensed premises or to any person under the age of twenty-one (21) years from the licensed premises in violation of Section 67-3-53(b), then, in addition to any other penalty provided for by law, the * * * commissioner corporation may impose the following penalties against the holder of a permit:

          (a)  For the first offense on the licensed premises, by a fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) and/or suspension of the permit for not more than three (3) months.

          (b)  For a second offense occurring on the licensed premises within twelve (12) months of the first offense, by a fine of not less than Five Hundred Dollars ($500.00) nor more than Two Thousand Dollars ($2,000.00) and/or suspension of the permit for not more than six (6) months.

          (c)  For a third offense occurring on the licensed premises within twelve (12) months of the first, by a fine of not less than Two Thousand Dollars ($2,000.00) nor more than Five Thousand Dollars ($5,000.00) and/or suspension or revocation of the permit to sell beer, light spirit product or light wine.

          (d)  For a fourth or subsequent offense occurring on the licensed premises within twelve (12) months of the first, by a fine of not less than Two Thousand Dollars ($2,000.00) nor more than Five Thousand Dollars ($5,000.00) and/or suspension or revocation of the permit to sell beer, light spirit product or light wine.

     (4)  A person who sells any beer, light spirit product or wine to a person under the age of twenty-one (21) years shall not be guilty of a violation of Section 67-3-53(b) if the person under the age of twenty-one (21) years represents himself to be twenty-one (21) years of age or older by displaying an apparently valid Mississippi driver's license containing a physical description consistent with his appearance or by displaying some other apparently valid identification card or document containing a picture and physical description consistent with his appearance for the purpose of inducing the person to sell beer, light spirit product or wine to him.

     (5)  If a small craft brewery is convicted of violating the provisions of Section 67-3-48, then, in addition to any other provision provided for by law, the small craft brewery shall be punished as follows:

          (a)  For the first offense, the small craft brewery may be fined in an amount not to exceed Five Hundred Dollars ($500.00).

          (b)  For a second offense occurring within twelve (12) months of the first offense, the small craft brewery may be fined an amount not to exceed One Thousand Dollars ($1,000.00).

          (c)  For a third or subsequent offense occurring within twelve (12) months of the first offense, the small craft brewery may be fined an amount not to exceed Five Thousand Dollars ($5,000.00) and the permit to operate as a manufacturer shall be suspended for thirty (30) days.

     SECTION 80.  Section 67-3-74, Mississippi Code of 1972, is amended as follows:

     67-3-74.  (1) * * *  In addition to peace officers within their jurisdiction, all enforcement officers of the Alcoholic Beverage Control Division of the Department of Revenue  All law enforcement officers are authorized to enforce the provisions made unlawful by this chapter and Section 97-5-49 * * *; however, and the provisions prohibiting the sale of light wine, light spirit product or beer to persons under the age of twenty-one (21) years shall be enforced * * * by the division as provided for in this section.

     (2)  (a)  The * * * Alcoholic Beverage Control Division corporation shall investigate violations of the laws prohibiting the sale of light wine, light spirit product or beer to persons under the age of twenty-one (21) years upon receipt of a complaint or information from a person stating that they have knowledge of such violation.

          (b)  Upon receipt of such complaint or information, the * * * Alcoholic Beverage Control Division corporation shall notify the permit holder of the complaint by certified mail to the primary business office of such permit holder or by hand delivery of the complaint or information to the primary business office of such holder, except in cases where the complaint or information is received from any law enforcement officer.

          (c)  If * * * an a law enforcement officer * * * of the Alcoholic Beverage Control Division enters the business of the holder of the permit to investigate a complaint and discovers a violation, the agent shall notify the person that committed the violation and the holder of the permit:

              (i)  Within ten (10) days after such violation, Sundays and holidays excluded, if the business sells light wine, light spirit product or beer for on-premises consumption; and

              (ii)  Within seventy-two (72) hours after such violation, Sundays and holidays excluded, if the business does not sell light wine, light spirit product or beer for on-premises consumption.

     SECTION 81.  Section 67-5-5, Mississippi Code of 1972, is amended as follows:

     67-5-5.  For purposes of this chapter, the following words and phrases shall have the definitions ascribed herein, unless the context otherwise requires:

          (a)  "Native wine" shall mean 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, honey 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 * * * commission corporation 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.  In order to be classified as "native wine" under the provisions of this chapter, at least fifty-one percent (51%) of the finished product by volume shall have been obtained from fermentation of grapes, fruits, berries, honey or vegetables grown and produced in Mississippi.

          (b)  "Native winery" shall mean any place or establishment within this state where native wine is produced in whole or in part for sale.

          (c)  "Produce" shall mean to do or to perform any act or thing in the process of making native wine.

          (d)  "Person" shall mean one or more natural persons, or a corporation, partnership or association.

          (e)  "Producer" shall mean any person who owns, operates or conducts a native winery, but it does not mean the employees of such persons.

          (f)  "Consumer" shall mean any person who purchases native wine for the purpose of consuming it, giving it away, or distributing it in any way other than by sale, barter or exchange.

          (g)  "Commission" or "department" shall mean the Mississippi * * * State Tax Commission Department of Revenue.

          (h) * * *  "Division" shall mean the Alcoholic Beverage Control Division of the State Tax Commission.  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (i)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 82.  Section 67-5-9, Mississippi Code of 1972, is amended as follows:

     67-5-9.  (1)  Every native winery in the State of Mississippi shall apply for a permit as provided for in Section 67-1-51, * * * Mississippi Code of 1972, and shall be issued said initial and renewal permit by the * * * commission corporation upon meeting the qualifications and requirements presently set forth by law or regulation for permits authorized by said Section 67-1-51.

     (2)  Every native winery shall register with the Secretary of State, shall show the location and permit number of said winery, shall show the name and address of the producer owning, conducting or operating the winery, shall show the name and address of all local agents and such other pertinent information which may be required by the Secretary of State, and shall appoint an agent for service of process within the State of Mississippi.

     SECTION 83.  Section 67-5-11, Mississippi Code of 1972, is amended as follows:

     67-5-11.  (1)  Within the State of Mississippi, every native winery is authorized to make sales to the * * * department corporation or 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.

     (2)  With respect to native wines or distilled spirits sold by the * * * department corporation to retailers under Section 67-1-41, the native winery or distillery retailer may hold those wines or spirits for onsite pickup instead of shipping them to the * * * department corporation warehouse, at the option of the retailer and pursuant to any rules promulgated by the * * * department corporation.

     SECTION 84.  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 * * * commission corporation 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 * * * commission corporation on all sales made in Mississippi to 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)  The corporation shall remit all taxes levied by and collected under this section to the department in accordance with regulations promulgated by the department, and all such taxes shall be deposited in the State General Fund.

     SECTION 85.  Section 67-7-5, Mississippi Code of 1972, is amended as follows:

     67-7-5.  As used in this chapter, the following words or phrases, or the plural thereof, whenever they appear in this chapter, unless the context clearly requires otherwise, shall have the meaning ascribed to them in this section.

          (a)  "Agreement" means any agreement between a wholesaler and a supplier, whether oral or written, whereby a wholesaler is granted the right to purchase and sell a brand or brands of light wine, light spirit product or beer sold by a supplier.

          (b)  "Ancillary business" means a business owned by the wholesaler, by a substantial stockholder of a wholesaler, or by a substantial partner of a wholesaler, the primary business of which is directly related to the transporting, storing or marketing of the brand or brands of light wine, light spirit product or beer of a supplier with whom the wholesaler has an agreement; or a business owned by a wholesaler, a substantial stockholder of a wholesaler.

          (c)  "Commission" or "department" means the Mississippi Department of Revenue * * * of the State of Mississippi.

          (d)  "Commissioner" means the Commissioner of Revenue of the Department of Revenue.

          (e)  "Designated member" means the spouse, child, grandchild, parent, brother or sister of a deceased individual who owned an interest, including a controlling interest, in a wholesaler, or any person who inherits under the deceased individual's will, or under the laws of intestate succession of this state; or any person who or entity which has otherwise, through a valid testamentary device by the deceased individual, succeeded the deceased individual in the wholesaler's business, or has succeeded to the deceased individual's ownership interest in the wholesaler pursuant to a written contract or instrument which has been previously approved by the supplier; "designated member" includes the appointed and qualified personal representative and the testamentary trustee of a deceased individual owning an ownership interest in a wholesaler, and it includes the person appointed by a court as the guardian or conservator of the property of an incapacitated individual owning an ownership interest in a wholesaler.

          (f)  "Establish" means to adjust or regulate, to provide for and uphold.

          (g)  "Good faith" means honesty in fact and observance of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted under the Uniform Commercial Code.

          (h)  "Reasonable qualifications" means the standard of the reasonable criteria established and consistently used by the respective supplier for similarly situated wholesalers that entered into, continued or renewed an agreement with the supplier during a period of twenty-four (24) months before the proposed transfer of the wholesaler's business, or for similarly situated wholesalers who have changed managers or designated managers, under the agreement, during a period of twenty-four (24) months before the proposed change in the manager or successor manager of the wholesaler's business.

          (i)  "Retaliatory action" means the refusal to continue an agreement, or a material reduction in the quality of service or quantity of products available to a wholesaler under an agreement, which refusal or reduction is not made in good faith.

          (j)  "Sales territory" means a primary area of sales responsibility for the brand or brands of light wine, light spirit product or beer sold by a supplier as designated by an agreement.

          (k)  "Substantial stockholder or substantial partner" means a stockholder of or partner in the wholesaler who owns an interest of ten percent (10%) or more of the partnership or of the capital stock of a corporate wholesaler.

          (l)  "Successor" means a person who replaces a supplier with regard to the right to manufacture, sell, distribute or import a brand or brands of light wine, light spirit product or beer.

          (m)  "Supplier" means a manufacturer or importer of light wine, light spirit product or beer as regulated by the * * * department corporation under Sections 67-3-1 through 67-3-73.

          (n)  "Transfer of wholesaler's business" means the voluntary sale, assignment or other transfer of ten percent (10%) or more of control of the business or all or substantially all of the assets of the wholesaler, or ten percent (10%) or more of control of the capital stocks of the wholesaler, including without limitation the sale or other transfer of capital stock or assets by merger, consolidation or dissolution, or of the capital stock of the parent corporation, or of the capital stock or beneficial ownership of any other entity owning or controlling the wholesaler.

          (o)  "Wholesaler" means a wholesaler of light wine, light spirit product or beer as regulated by the * * * department corporation under Sections 67-3-1 through 67-3-73.

          (p)  "Similarly situated wholesalers" means wholesalers of a supplier that are of a generally comparable size and operate in markets in Mississippi and adjoining states with similar demographic characteristics, including population size, density, distribution and vital statistics, as well as reasonably similar economic and geographic conditions.

          (q)  "Light wine, light spirit product and/or beer" has the meaning ascribed to such terms in Section 67-3-3.

          (r)  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (s)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 86.  Section 67-7-11, Mississippi Code of 1972, is amended as follows:

     67-7-11.  (1)  Except as otherwise provided for in this chapter, a supplier shall not amend or modify an agreement; cause a wholesaler to resign from an agreement; or cancel, terminate, fail to renew or refuse to continue under an agreement, unless the supplier has complied with all of the following:

          (a)  Has satisfied the applicable notice requirements of this section.

          (b)  Has acted in good faith.

          (c)  Has good cause for the amendment, modification, cancellation, termination, nonrenewal, discontinuance or forced resignation.

     (2)  In any action challenging such amendment, modification, termination, cancellation, nonrenewal or discontinuance, the supplier shall have the burden of proving that it has acted in good faith, that the notice requirements under this section have been complied with, and that there was good cause for the amendment, modification, termination, cancellation, nonrenewal or discontinuance.

     (3)  Except as otherwise provided in this section, and in addition to the time limits set forth in subsection (4)(d) of this section, the supplier shall furnish written notice of the amendment, modification, termination, cancellation, nonrenewal or discontinuance of an agreement to the wholesaler not less than thirty (30) days before the effective date of the amendment, modification, termination, cancellation, nonrenewal or discontinuance.  The notice shall be by certified mail and shall contain all of the following:

          (a)  A statement of intention to amend, modify, terminate, cancel, nonrenew or discontinue the agreement.

          (b)  A statement of the reason for the amendment, modification, termination, cancellation, nonrenewal or discontinuance.

          (c)  The date on which the amendment, modification, termination, cancellation, nonrenewal or discontinuance takes effect.

     (4)  Good cause shall exist for the purposes of a termination, cancellation, nonrenewal or discontinuance under subsection (1)(c) of this section when all of the following occur:

          (a)  There is a failure by the wholesaler to comply with a provision of the agreement which is both reasonable and of material significance to the business relationship between the wholesaler and the supplier.

          (b)  The supplier first acquired knowledge of the failure described in * * * subparagraph paragraph (a) not more than twenty-four (24) months before the date notification was given pursuant to subsection (3) of this section.

          (c)  The wholesaler was given notice by the supplier of failure to comply with this agreement.

          (d)  The wholesaler has been afforded thirty (30) days in which to submit a plan of corrective action to comply with the agreement and an additional ninety (90) days to cure such noncompliance in accordance with the plan.

     (5)  Notwithstanding subsections (1) and (3) of this section, a supplier may terminate, cancel, fail to renew or discontinue an agreement immediately upon written notice given in the manner and containing the information required by subsection (3)(a), (b) and (c) of this section if any of the following occur:

          (a)  Insolvency of the wholesaler, the filing of any petition by or against the wholesaler under any bankruptcy or receivership law or the assignment for the benefit of creditors or dissolution or liquidation of the wholesaler which materially affects the wholesaler's ability to remain in business.

          (b)  Revocation or suspension of the wholesaler's state or federal license by the appropriate regulatory agency whereby the wholesaler cannot service the wholesaler's sales territory for more than thirty-one (31) days.

          (c)  The wholesaler, or a partner or an individual who owns ten percent (10%) or more of the partnership or stock of a corporate wholesaler, has been convicted of a felony under the United States Code or the laws of any state which reasonably may adversely affect the good will or interest of the wholesaler or supplier.  However, an existing stockholder or stockholders, or partner or partners, or a designated member or members, shall have, subject to the provisions of this chapter, the right to purchase the partnership interest or the stock of the offending partner or stockholder prior to the conviction of the offending partner or stockholder, and if the sale is completed prior to conviction the provisions of this * * * subparagraph paragraph shall not apply.

          (d)  There was fraudulent conduct relating to a material matter on the part of the wholesaler in dealings with the supplier or its product, except that the supplier shall have the burden of proving fraudulent conduct relating to a material matter on the part of the wholesaler in any legal action challenging such termination.

          (e)  The wholesaler failed to confine to the designated sales territory its sales of a brand or brands to retailers except that this subsection does not apply if there is a dispute between two (2) or more wholesalers as to the boundaries of the assigned territory, and the boundaries cannot be determined by a reading of the description contained in the agreements between the supplier and the wholesalers.

          (f)  A wholesaler has failed to pay for light wine, light spirit product or beer ordered and delivered in accordance with established terms and the wholesaler fails to make full payment within five (5) business days after receipt of written notice of the delinquency and demand for immediate payment from the supplier.

          (g)  A wholesaler intentionally has made a transfer of wholesaler's business, other than a transfer to a designated member without prior written notice to the supplier.

          (h)  A wholesaler intentionally has made a transfer of wholesaler's business, other than a transfer to a designated member, although the wholesaler has prior to said transfer received from supplier a timely notice of disapproval of said transfer in accordance with this chapter.

          (i)  The wholesaler intentionally ceases to carry on business with respect to any of supplier's brand or brands previously serviced by wholesaler in its territory designated by the supplier, unless such cessation is due to force majeure or to labor dispute and the wholesaler has made good faith efforts to overcome such events.  Provided, however, this shall affect only that brand or brands with respect to which the wholesaler ceased to carry on business.

     (6)  Notwithstanding subsections (1), (3) and (5) of this section, a supplier may terminate, cancel, not renew or discontinue an agreement upon not less than thirty (30) days prior written notice if the supplier discontinues production or discontinues distribution in this state of all the brands sold by the supplier to the wholesaler, except that nothing in this section shall prohibit a supplier from:  (a) upon not less than thirty (30) days notice, discontinuing the distribution of any particular brand or package of light wine, light spirit product or beer; or (b) conducting test marketing of a new brand of light wine, light spirit product or beer which is not currently being sold in this state, except that the supplier has notified the * * * department corporation in writing of its plans to test market, which notice shall describe the market area in which the test shall be conducted; the name or names of the wholesaler or wholesalers who will be selling the light wine, light spirit product or beer; the name or names of the brand of light wine, light spirit product or beer being tested; and the period of time, not to exceed eighteen (18) months, during which the testing will take place.

     SECTION 87.  Section 67-9-1, Mississippi Code of 1972, is amended as follows:

     67-9-1.  Notwithstanding the provisions of any section of Title 27 or 67, Mississippi Code of 1972, it shall be lawful for any person holding an alcohol processing permit to transport and possess alcoholic beverages, light wine, light spirit product and beer, in any part of the state, for his or her use in cooking, processing or manufacturing products which contain alcoholic beverages as an integral ingredient, in amounts as limited by the Alcoholic Beverage * * * Control Division of the Department of Revenue Corporation.  The authority to transport and possess alcoholic beverages, light wine, light spirit product and beer under this section exists regardless of whether (a) the county or municipality in which the transportation or possession takes place has voted for or against coming out from under the dry law, or (b) the transportation, storage, sale, distribution, receipt or manufacture of light wine, light spirit product and beer otherwise is prohibited. 

     The provisions of this section shall not be construed as amending, repealing or otherwise affecting any statute or any lawfully adopted ordinance, rule or regulation that prohibits or restricts the location at which, or the premises upon which, alcoholic beverages, light wine, light spirit product or beer may be sold or consumed.

     SECTION 88.  Section 67-11-3, Mississippi Code of 1972, is amended as follows:

     67-11-3.  For purposes of this chapter, the following words and phrases shall have the definitions ascribed herein, unless the context otherwise requires:

          (a)  "Native spirit" shall mean any beverage, produced in Mississippi for sale, manufactured primarily by the distillation of fermented grain, starch, molasses or sugar produced in Mississippi, including dilutions and mixtures of these beverages.  In order to be classified as "native spirit" under the provisions of this chapter, at least fifty-one percent (51%) of the finished product by volume shall have been obtained from distillation of fermented grain, starch, molasses or sugar grown and produced in Mississippi.

          (b)  "Native distillery" shall mean any place or establishment within this state where native spirit is produced in whole or in part for sale.

          (c)  "Produce" shall mean to do or to perform any act or thing in the process of making native spirit.

          (d)  "Person" shall mean one or more natural persons, or a corporation, partnership or association.

          (e)  "Producer" shall mean any person who owns, operates or conducts a native distillery, but it does not mean the employees of such persons.

          (f)  "Consumer" shall mean any person who purchases native spirit for the purpose of consuming it, giving it away, or distributing it in any way other than by sale, barter or exchange.

          (g)  "Department" shall mean the Mississippi Department of Revenue.

          (h) * * *  "Division" shall mean the Alcoholic Beverage Control Division of the department.  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (i)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 89.  Section 67-11-7, Mississippi Code of 1972, is amended as follows:

     67-11-7.  (1)  Every native distillery in the State of Mississippi shall apply for a permit as provided for in Section 67-1-51 and shall be issued said initial and renewal permit by the * * * department corporation upon meeting the qualifications and requirements set forth by law or regulation for permits authorized by Section 67-1-51.

     (2)  Every native distillery shall register with the Secretary of State, shall show the location and permit number of the distillery, shall show the name and address of the producer owning, conducting or operating the distillery, shall show the name and address of all local agents and such other pertinent information which may be required by the Secretary of State, and shall appoint an agent for service of process within the State of Mississippi.

     SECTION 90.  Section 67-11-9, Mississippi Code of 1972, is amended as follows:

     67-11-9.  (1)  Within the State of Mississippi, every native distillery is authorized to make sales to the * * * department corporation or to consumers at the location of the native distillery or its immediate vicinity.  Every native distillery is authorized to make sales to any producer, manufacturer, wholesaler, retailer or consumer located outside of the State of Mississippi who is authorized by law to purchase the same.

     (2)  With respect to native spirits sold by the * * * department corporation to retailers under Section 67-1-41, the native distillery may hold those spirits for onsite pickup instead of shipping them to the * * * department corporation warehouse, at the option of the retailer and pursuant to any rules promulgated by the * * * department corporation.

     SECTION 91.  Section 67-11-11, Mississippi Code of 1972, is amended as follows:

     67-11-11.  (1)  Upon every producer holding a permit for the production of native spirits, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the production of native spirits an annual privilege license tax in an amount equal to Three Hundred Dollars ($300.00) for each one thousand (1,000) gallons, or any part thereof, of native spirits produced by the distillery.

     (2)  There is levied and assessed an excise tax upon each case of native spirit 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 spirit produced in Mississippi for export and sale without this state and native spirit produced in Mississippi and sold to the * * * department corporation shall not be subject to the excise tax, nor shall the tax accrue or be collected on native spirits dispensed, as free samples in quantities of not more than two (2) ounces, in the tasting room of a native distillery.

     (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 and the corporation on all sales made in Mississippi to consumers at the location of the native distillery in 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)  The corporation shall remit all taxes levied by and collected under this section to the department in accordance with regulations promulgated by the department, and all such taxes shall be deposited in the State General Fund.

     SECTION 92.  Section 27-71-5, Mississippi Code of 1972, is amended 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:

              (i)  For a permittee with annual production of

five thousand (5,000) gallons or more.................. $4,500.00

(ii)  For a permittee with annual production under five thousand (5,000) gallons............................................... $2,800.00

          (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)  Manufacturer's permit, Class 4, native spirit

manufacturer per one thousand (1,000) gallons or part thereof produced...................................................... $  300.00

(e)  Native wine retailer's permit............ $   50.00

(f)  Package retailer's permit, each.......... $  900.00

(g)  On-premises retailer's permit, except for clubs and common carriers, each......................................... $  450.00

(h)  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

(i)  On-premises retailer's permit for clubs.. $  225.00

(j)  On-premises retailer's permit for common carriers, per car, plane, or other vehicle........................... $  120.00

(k)  Solicitor's permit, regardless of any other provision of law, solicitor's permits shall be issued only in the discretion of the * * * department corporation.................................. $  100.00

(l)  Filing fee for each application except for an employee identification card.................................... $   25.00

(m)  Temporary permit, Class 1, each.......... $   10.00

(n)  Temporary permit, Class 2, each.......... $   50.00

(o)  (i)  Caterer's permit................... $  600.00

(ii)  Caterer's permit for holders of on-premises retailer's permit...................................... $  150.00

(p)  Research permit......................... $  100.00

(q)  Temporary permit, Class 3 (wine only).... $   10.00

(r)  Special service permit.................. $  225.00

(s)  Merchant permit......................... $  225.00

(t)  Temporary alcoholic beverages charitable auction permit...................................................... $   10.00

(u)  Event venue retailer's permit............ $  225.00

(v)  Temporary theatre permit, each........... $   10.00

(w)  Charter ship operator's permit........... $  100.00

(x)  Distillery retailer's permit............. $  450.00

(y)  Festival wine permit.................... $   10.00

(z)  Charter vessel operator's permit......... $  100.00

(aa)  Native spirit retailer's permit......... $   50.00

(bb)  Delivery service permit................. $  500.00

          (cc)  Food truck permit........................$  100.00

     In addition to the filing fee imposed by paragraph (l) of this subsection, a fee to be determined by the * * * Department of Revenue corporation 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 corporation 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.  A new permittee whose privilege tax is determined by production volume will pay the tax for the first year in accordance with * * * department corporation regulations.  The additional privilege tax imposed for an on-premises retailer's permit based upon purchases shall be due and payable on demand.

     Paragraph (y) of this subsection shall stand repealed from and after July 1, 2026.

     (2)  (a)  There is imposed and shall be collected from each permittee, except a common carrier, solicitor, a temporary permittee or a delivery service permittee, by the * * * department corporation, 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 corporation from each permittee described in subsection (1)(g), (h), (i), (n) and (u) 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 corporation from each permittee described in subsection (1)(o) and (s) 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 corporation shall pay the amount of additional license tax collected under this section to the municipality, and if outside a municipality the * * * department corporation shall pay the additional license tax to the county in which the licensee is located.  Payments by the * * * department corporation 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 corporation, 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 corporation 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 corporation 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 * * *, of 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 93.  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 by the * * * department corporation 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 corporation shall collect a markup of three percent (3%) on all alcoholic beverages, as defined in Section 67-1-5, * * * Mississippi Code of 1972, which are sold by the * * * division corporation.  The proceeds of the markup shall be collected by the * * * division corporation from each purchaser at the time of purchase.

          (b)  Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the * * * division corporation 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 State 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 corporation 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 that 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 94.  Section 27-71-9, Mississippi Code of 1972, is amended as follows:

     27-71-9.  The * * * commission corporation 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, in lieu of purchasing all such alcoholic beverages from the * * * commission corporation.  Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the * * * commission corporation.

     SECTION 95.  Section 27-71-11, Mississippi Code of 1972, is amended as follows:

     27-71-11.  (1)  The * * * department corporation shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory.  Said funds shall be provided under the provisions of Chapter 557, Laws of 1966.

     (2)  The * * * department corporation shall add to the cost of all alcoholic beverages a markup of twenty-seven and one-half percent (27-1/2%), inclusive of the three percent (3%) markup imposed by Section 27-71-7(2).

     (3)  In addition to other excise taxes and markups imposed in this section and in Section 27-71-7, the * * * department corporation shall add to the cost of all alcoholic beverages shipped a charge of Twenty-five Cents (25¢) per case, to be deposited into the ABC Warehouse Improvements Fund created in Section 67-1-211(2).  However, any unobligated amounts above Ten Million Dollars ($10,000,000.00) remaining in the ABC Warehouse Improvements Fund at the end of a fiscal year shall be transferred to the State General Fund.

     (4)  Notwithstanding the contract for warehouse and distribution operations under Section 67-1-205, the * * * department corporation shall remain responsible for purchasing and selling alcoholic beverages.  The * * * department corporation shall sell alcoholic beverages at uniform prices throughout the state.  Pricing for all alcoholic beverages shall be set by the addition of the markup and taxes to the price at which the beverages were purchased by the * * * department corporation.

     (5)  A permittee's order shall qualify for shipping when it includes the minimum number of cases of alcoholic beverages as set by the * * * department corporation.  The * * * department corporation shall place qualifying orders in a queue for shipment in the order in which the orders are made.  An order of fewer than the minimum number of cases, and special orders, shall be added to the permittee's next qualified shipment.  The * * * department corporation shall give sufficient notice of any change in the minimum number of cases for shipping and shall allow the opportunity for comment.

     (6)  The * * * department corporation shall set a per-case shipping fee to be charged to permittees.  The * * * department corporation shall adjust the fee to match, as closely as possible, the shipping costs as defined in Section 67-1-201.  The shipping fee charged under this subsection shall be deposited to the credit of the ABC Shipping Fund created in Section 27-71-29.

     (7)  The * * * department corporation shall charge manufacturers a bailment fee of One Dollar ($1.00) per case of alcoholic beverages stored in the warehouse, to be deposited to the credit of the bond sinking fund created in Section 7(3) of Chapter 483, Laws of 2022.

     SECTION 96.  Section 27-71-13, Mississippi Code of 1972, is amended as follows:

     27-71-13.  The * * * commission corporation 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 corporation 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 corporation 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 president, as to the conditions requiring the purchase or purchases.  All such records shall be retained for a period of three (3) years.

     SECTION 97.  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 issued by the * * * commission corporation at the time of the wholesale sale covering the merchandise transported by the vehicle.  The * * * commission corporation is authorized to issue regulations controlling the transportation of alcoholic beverages.

     When the restrictions imposed by this section and by the regulation of the * * * commission corporation 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 98.  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 * * * commission corporation and used to identify alcoholic beverages sold at wholesale by the * * * commission corporation 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 99.  Section 27-71-29, Mississippi Code of 1972, is amended as follows:

     27-71-29.  (1)  All taxes levied by this article shall be paid by the corporation 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 department 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.

     All taxes levied under Section 27-71-7(1) and received by the department under this article shall be paid into the State 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 in excess of inventory requirements shall be paid not less often than annually into the State General Fund, except for a portion of the twenty-seven and one-half percent (27-1/2%) markup provided for in Section 27-71-11, as specified in subsection (2) of this section, and except for fees charged by the * * * department corporation for the defraying of costs associated with shipping alcoholic beverages.  The revenue derived from these fees shall be deposited by the department into a special fund, hereby created in the State Treasury, which is designated the "ABC Shipping Fund."  The monies in this special fund shall be earmarked for use by the * * * department corporation for any expenditure made to ship alcoholic beverages.  Any net proceeds remaining in the special fund on August 1 of any fiscal year shall lapse into the State General Fund.  "Net proceeds" in this section means the total of all fees collected by the * * * department corporation to defray the costs of shipping less the actual costs of shipping.

     (2)  If the special bond sinking fund created in Section 7(3) of Chapter 483, Laws of 2022 has a balance below the minimum amount specified in the resolution providing for the issuance of the bonds, or below one and one-half (1-1/2) times the amount needed to pay the annual debt obligations related to the bonds issued under Section 7 of Chapter 483, Laws of 2022, whichever is the lesser amount, the Commissioner of Revenue shall transfer the deficit amount to the bond sinking fund from revenue derived from the twenty-seven and one-half percent (27-1/2%) markup provided for in Section 27-71-11.

     SECTION 100.  Section 27-71-301, Mississippi Code of 1972, is amended as follows:

     27-71-301.  When used in this article the words and terms hereafter mentioned shall have the following definitions:

          (a)  "State Auditor" means the State Auditor of Public Accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.

          (b)  "Person" includes all natural persons or corporations, a partnership, an association, a joint venture, an estate, a trust, or any other group or combination acting as a unit and shall include the plural as well as the singular unless an intention to give another meaning thereto is disclosed in the context.

          (c)  "Consumer" means a person who comes into the possession of beer, light spirit product or light wine, the sale of which is authorized by Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of consuming it, giving it away or otherwise disposing of it in any manner except by sale, barter or exchange.

          (d)  "Retailer" means any person who comes into the possession of such light wines, light spirit products or beer for the purpose of selling it to the consumer, or giving it away, or exposing it where it may be taken or purchased or acquired in any other manner by the consumer.  The term "retailer" shall include small craft breweries and microbreweries; however, the term "retailer" shall not include a person who offers and provides beer on the premises of a brewery for the purpose of tasting or sampling as authorized in Section 67-3-47.

          (e)  "Wholesaler" means any person who comes into possession of such light wine, light spirit product or beer for the purpose of selling, distributing, or giving it away to retailers or other wholesalers or dealers inside or outside of this state.

          (f)  "Commissioner" means the Commissioner of Revenue of the Department of Revenue or his duly appointed agents or employees.

          (g)  "Sale" includes the exchange of such light wines, light spirit products or beer for money, or giving away or distributing any such light wines, light spirit products or beer for anything of value; however, the term "sale" shall not include beer offered and provided on the premises of a brewery for the purpose of tasting or sampling as authorized in Section 67-3-47.

          (h)  "Light wines, light spirit products or beer" means beer, light spirit products and light wines legalized for sale by the provisions of Chapter 3 of Title 67, Mississippi Code of 1972.

          (i)  "Distributor" includes every person who receives either from within or from without this state, from a brewery, a winery or any other source, light wines, light spirit products or beer as defined in Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of distributing or otherwise disposing of such light wines, light spirit products or beer to a wholesaler or retailer of such light wines, light spirit products or beer.

          (j)  "Brewpub" means the premises of any location in which light wine, light spirit product or beer is manufactured or brewed, for retail sale if the total amount of light wine, light spirit product or beer produced on the premises does not exceed the production limitation imposed in Section 67-3-22, and the light wine, light spirit product or beer is produced for consumption on the premises, although without prohibition on sales for off-premises consumption.

          (k)  "Hospitality cart" means a mobile cart from which alcoholic beverages and light wine, light spirit product and beer are sold on a golf course and for which a hospitality cart permit has been issued under Section 67-1-51.

          (l)  "Small craft brewery" shall have the meaning ascribed to such term in Section 67-3-3.

          (m)  "Manufacturer" means a person who brews beer at a brewery; however, the term does not include "brewpubs."

          (n)  "Microbrewery" shall have the meaning ascribed to such term in Section 67-3-3.

          (o)  "Corporation" means the Mississippi Alcoholic Beverage Corporation.

          (p)  "President" means the President of the Alcoholic Beverage Corporation, who shall serve as the corporation's chief executive officer.

     SECTION 101.  Section 27-71-307, Mississippi Code of 1972, is amended as follows:

     27-71-307.  (1)  (a)  In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light wines, light spirit products or beer equivalent to Forty-two and Sixty-eight One-hundredths Cents (42.68¢) per gallon upon all light wines, light spirit products and beer acquired for sale or distribution in this state.  The excise or privilege tax is also imposed at the same rate upon each gallon of light wine, light spirit product or beer manufactured by brewpubs, each of which shall accurately and reliably measure the quantity of light wine, light spirit product and beer produced by using a measuring device such as a meter or gauge glass or any other suitable method approved by the * * * commissioner corporation.  The excise or privilege tax is also imposed at the same rate upon each gallon of light wine, light spirit product or beer provided by a small craft brewery or microbrewery for sale as authorized under Section 67-3-48 and upon each gallon of light wine, light spirit product or beer provided for tasting or sampling under Section 67-3-47.  The tax is hereby imposed as an additional tax for the privilege of engaging or continuing in business.

          (b)  The excise tax imposed in this section shall be paid to the * * * Department of Revenue corporation monthly on or before the fifteenth day of the month following the month in which the beer, light spirit product or light wine was manufactured or received in this state.  Monthly report forms shall be furnished by the * * * commissioner corporation to the wholesalers, distributors, brewpubs, microbreweries and small craft breweries.

          (c)  Provided that persons operating a railroad dining car, club car or other car in interstate commerce upon which light wines, light spirit products or beer may be sold and who are licensed under the provisions of Section 67-3-27 and any other law relating to the sale of such beverages shall keep such records of the sales of such light wines, light spirit products and beer in this state as the * * * commissioner corporation shall prescribe and shall submit monthly reports of such sales to the * * * commissioner corporation within fifteen (15) days after the end of each month on a form prescribed therefor by the * * * commissioner corporation, and shall pay the tax due under the provisions of this section at the time such reports are filed.

     No official crowns, lids, labels or stamps with the word "MISSISSIPPI" or "MS" imprinted thereon or any other evidence of tax payment is required by this section, or may be required under rule or regulation promulgated by the * * * commissioner corporation, to be affixed on or to any part of a beer, light wine, light spirit product or malt cooler bottle, can or other light wine, light spirit product or malt cooler container.  For purposes of this section, malt cooler products shall be defined as a flavored malt beverage made from a base of malt beverage and flavored with fruit juices, aromatics and essences of other flavoring in quantities and proportions such that the resulting product possesses a character and flavor distinctive from the base malt beverage and distinguishable from other malt beverages.

     (2)  A licensed wholesaler or distributor of beer, light spirit product or light wine may not import beer, light spirit product or light wine from any source other than a brewer or importer authorized by the * * * commissioner corporation to sell such beer, light spirit product or light wine in Mississippi.  Any person who violates the provisions of this subsection, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court and shall be subject to license forfeiture following an appropriate hearing before the * * * Department of Revenue corporation.

     (3)  The wholesaler, distributor, microbrewery or small craft brewery shall be allowed credit for tax paid on beer, light spirit product or light wine which is no longer marketable and which is destroyed by same when such destruction is witnessed by an agent of the * * * commissioner corporation and when the amount of the excise tax exceeds One Hundred Dollars ($100.00).  No other loss will be allowed.

     A brewpub shall be allowed credit for light wine, light spirit product or beer which has passed through the meter, gauge glass or other approved measuring device and which has been soured or damaged.  The brewpub shall record the removal of sour or damaged light wine, light spirit product or beer and may take credit after the destruction is witnessed by an agent of the * * * commissioner corporation and when the amount of excise tax exceeds Twenty-five Dollars ($25.00).  No other loss shall be allowed.

     (4)  All manufacturers, brewers and importers of beer, light spirit product or light wine shall file monthly reports as prescribed by the * * * commissioner corporation listing sales to each wholesaler or distributor by date, invoice number, quantity and container size, and any other information deemed necessary.

     (5)  All small craft breweries and microbreweries shall file monthly reports as prescribed by the * * * commissioner corporation regarding the sale of light wine, light spirit product or beer authorized under Section 67-3-48.

     (6)  Manufacturers who offer and provide limited amounts of beer for tasting or sampling under Section 67-3-47 shall file monthly reports as prescribed by the * * * commissioner corporation regarding the beer provided for such tasting or sampling.

     (7)  All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law except where there is conflict, then the provisions of this chapter shall control.

     SECTION 102.  Section 27-71-315, Mississippi Code of 1972, is amended as follows:

     27-71-315.  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, it shall be unlawful for any person to transport from any point outside of this state to any point within this state, any light wines, light spirit products or beer except for delivery to a licensed wholesaler or distributor in this state; and except by common carrier.  The * * * commissioner president may, however, upon application of a licensed wholesaler or distributor in this state, and under rules and regulations duly promulgated by him, issue a permit for the transportation by a licensed wholesaler or distributor of light wines, light spirit products and beer in trucks owned by such licensee, from without the state to the place of business of such licensee within the state, for distribution by said licensee.  Such permit shall be granted for a specified period, not to exceed one (1) year.

     Any person engaged in transporting any light wines, light spirit products or beer from any point outside of this state to any point within this state, shall have in his possession during the entire time he is engaged in transporting such light wines, light spirit products or beer, an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines, light spirit products or beer is to be delivered, and the quantity of such light wines, light spirit products or beer, unless such common carrier maintains a permanent office within this state where complete records of all light wines, light spirit products or beer transported from without this state to points within this state are kept, and open to inspection by the * * * commissioner president or his duly authorized agent, at all reasonable times.

     It is hereby made the duty of all common carriers, and licensed wholesalers and distributors, transporting light wines, light spirit products or beer from without the State of Mississippi into the State of Mississippi, to furnish the * * * commissioner corporation on or before the fifteenth day of each month, a report showing the amount of beer transported within the state during the preceding month, the consignor, the consignee, and the quantity of light wines, light spirit products or beer so transported.

     SECTION 103.  Section 27-71-335, Mississippi Code of 1972, is amended as follows:

     27-71-335.  Any light wines, light spirit products or beer found at any point within this state which has been in the possession of any wholesaler or distributor for a period of more than forty-eight (48) hours and any light wines, light spirit products or beer transported into this state from a point outside this state, or from point-to-point within this state in violation of the provisions of this article, or any light wines, light spirit products or beer held or possessed by any person within this state on which the legal and proper tax has not been paid when due, whether such person be a wholesaler, retailer or distributor, or individual, and whether the light wines, light spirit products or beer be for sale or storage or individual use, except light wines, light spirit products or beer in possession of a licensed wholesaler or distributor for a period of time less than forty-eight (48) hours after receipt of the light wines, light spirit products or beer within this state, and light wines, light spirit products or beer held in storage by licensed manufacturers or producers, are hereby declared to be contraband goods, and there is hereby imposed and assessed, as tax and penalty, to be collected by the * * * commissioner corporation, an amount equal to the amount of the excise tax otherwise imposed under the Mississippi Wine and Beer Tax Law, plus a penalty of one hundred percent (100%) of the amount of the tax; or, at the option of the * * * commissioner president, the light wines, light spirit products or beer may be seized by the * * * commissioner president or his agents or any sheriff, or other lawful officer, and shall be dealt with in the same manner as provided for in Section 67-1-18 for alcoholic beverages.

     SECTION 104.  Section 27-71-505, Mississippi Code of 1972, is amended as follows:

     27-71-505.  The * * * commissioner president may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.

     SECTION 105.  (1)  Section 67-1-31, Mississippi Code of 1972, which authorizes the Department of Revenue to issue a written certificate of appointment to its agents and inspectors investing them with the powers and duties of police officers for enforcing the provisions of the Local Option Alcoholic Beverage Control Law, is repealed.

     (2)  Section 67-1-32, Mississippi Code of 1972, which allows retiring law enforcement officers of the Department of Revenue to retain one (1) sidearm as personal property, is repealed.

     (3)  Section 67-1-209, Mississippi Code of 1972, which requires the Department of Revenue to have a contract compliance officer to monitor the contract for warehouse and distribution operations and assure operator compliance with its performance work statement, is repealed.

     SECTION 106.  This act shall take effect and be in force from and after July 1, 2024.