MISSISSIPPI LEGISLATURE

2026 Regular Session

To: State Affairs

By: Representative Shanks

House Bill 1394

(As Passed the House)

AN ACT TO BRING FORWARD SECTIONS 27-71-5, 27-71-7, 27-71-11, 27-71-15, 27-71-29, 67-1-5, 67-1-11, 67-1-37, 67-1-41, 67-1-45, 67-1-51, 67-1-52, 67-1-53, 67-1-55, 67-1-57, 67-1-59, 67-1-73, 67-1-101, 67-9-1, 93-11-64, 97-31-47, 97-31-49 AND 67-3-19, MISSISSIPPI CODE OF 1972, WHICH REGULATE ALCOHOL BEVERAGE CONTROL LAWS, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-71-5, Mississippi Code of 1972, is brought forward as follows:

     27-71-5.  (1)  Upon each person approved for a permit under the provisions of the Alcoholic Beverage Control Law and amendments thereto, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the business authorized by such permit, an annual privilege license tax in the amount provided in the following schedule:

          (a)  Except as otherwise provided in this subsection (1), manufacturer's permit, Class 1, distiller's and/or

rectifier's:

              (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............................................ $  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  permit........................ $   10.00

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

          (aa)  Native or craft spirit retailer's permit,

each.................................................. $   50.00

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

(ac)  Food truck permit  $  100.00

(ad)  On-premises tobacco permit   $  450.00

(ae)  Direct wine shipper's permit $  100.00

(af)  Wine fulfillment provider's permit     $  100.00

(ag)  Manufacturer's permit, Class 5, craft spirit manufacturer per one thousand (1,000) gallons or part thereof produced,     $  300.00,

but not to exceed $3,000.00.

     In addition to the filing fee imposed by paragraph (l) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications.  The additional fees shall be paid into the State Treasury to the credit of a special fund account, which is hereby created, and expenditures therefrom shall be made only to defray the costs incurred by the Department of Revenue in processing alcoholic beverage applications.  Any unencumbered balance remaining in the special fund account on June 30 of any fiscal year shall lapse into the State General Fund.

     All privilege taxes imposed by this section shall be paid in advance of doing business.  A new permittee whose privilege tax is determined by production volume will pay the tax for the first year in accordance with department 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, temporary permittee, delivery service permittee or direct wine shipper's permittee, by the department, an additional license tax equal to the amounts imposed under subsection (1) of this section for the privilege of doing business within any municipality or county in which the licensee is located.

          (b)  (i)  In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(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 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 shall pay the amount of additional license tax collected under this section to the municipality, and if outside a municipality the department shall pay the additional license tax to the county in which the licensee is located.  Payments by the department to the respective local government subdivisions shall be made once each month for any collections during the preceding month.

     (3)  When an application for any permit, other than for renewal of a permit, has been rejected by the department, such decision shall be final.  Appeal may be made in the manner provided by Section 67-1-39.  Another application from an applicant who has been denied a permit shall not be reconsidered within a twelve-month period.

     (4)  The number of permits issued by the department shall not be restricted or limited on a population basis; however, the foregoing limitation shall not be construed to preclude the right of the department to refuse to issue a permit because of the undesirability of the proposed location.

     (5)  If any person shall engage or continue in any business which is taxable under this section without having paid the tax as provided in this section, the person shall be liable for the full amount of the tax plus a penalty thereon equal to the amount thereof, and, in addition, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for a term of not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.

     (6)  It shall be unlawful for any person to consume alcoholic beverages on the premises of any hotel restaurant, restaurant, club or the interior of any public place defined in Chapter 1, Title 67, Mississippi Code of 1972, when the owner or manager thereof displays in several conspicuous places inside the establishment and at the entrances of establishment a sign containing the following language:  NO ALCOHOLIC BEVERAGES ALLOWED.

     SECTION 2.  Section 27-71-7, Mississippi Code of 1972, is brought forward 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 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 division 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.  The proceeds of the markup shall be collected by the division 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 in the State Treasury to the credit of the "Alcoholism Treatment and Rehabilitation Fund," a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs.  Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund.  It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section 27-71-29 to match all federal funds which may be available for alcoholism treatment and rehabilitation.

     From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the "Mental Health Programs Fund," a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department.  Any revenue in the "Alcoholism Treatment and Rehabilitation Fund" which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the "Mental Health Programs Fund."

     (3)  There is levied and assessed upon the holder of a direct wine shipper's permit, a tax in the amount of fifteen and one-half percent (15.5%) of the sales price of each sale and shipment of wine made to a resident in this state.  The holder of a direct wine shipper's permit shall file a monthly report with the department along with a copy of the invoice for each sale and shipment of wine and remit any taxes due; however, no report shall be required for months in which no sales or shipments were made into this state.  The report, together with copies of the invoices and the payment of all taxes, shall be filed with the department not later than the twentieth day of the month following the month in which the shipment was made.  Permittees who fail to timely file and pay taxes as required by this subsection shall pay a late fee in the amount of Fifty Dollars ($50.00), in addition to any other penalty authorized by this article.

     SECTION 3.  Section 27-71-11, Mississippi Code of 1972, is brought forward as follows:

     27-71-11.  (1)  The department 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 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 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 shall remain responsible for purchasing and selling alcoholic beverages.  The department 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.

     (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.  The department 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 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 shall set a per-case shipping fee to be charged to permittees.  The department 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 shall charge manufacturers a bailment fee of One Dollar and Fifty Cents ($1.50) 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 4.  Section 27-71-15, Mississippi Code of 1972, is brought forward 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, and in Sections 67-1-301 to 67-1-317 for the sale and shipment of wine by the holder of a direct wine shipper's permit, 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 department at the time of the wholesale sale covering the merchandise transported by the vehicle.  The department is authorized to issue regulations controlling the transportation of alcoholic beverages.

     When the restrictions imposed by this section and by the regulation of the department have not been violated, the person transporting alcoholic beverages through a county wherein the sale of alcoholic beverages is prohibited shall not be guilty of unlawful possession and such merchandise shall be immune from seizure.

     SECTION 5.  Section 27-71-29, Mississippi Code of 1972, is brought forward as follows:

     27-71-29.  (1)  (a)  All taxes levied by this article shall be paid to the Department of Revenue in cash or by personal check, cashier's check, bank exchange, post office money order or express money order and shall be deposited by the 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.

          (b)  All taxes levied under Section 27-71-7(1) and received by the department under this article shall be paid into the General Fund, and the three percent (3%) levied under Section 27-71-7(2) and received by the department under this article shall be paid into the special fund in the State Treasury designated as the "Alcoholism Treatment and Rehabilitation Fund" as required by law.  Any funds derived from the sale of alcoholic beverages in excess of inventory requirements shall be paid not less often than annually into the 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 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 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 General Fund.  "Net proceeds" in this section means the total of all fees collected by the department to defray the costs of shipping less the actual costs of shipping.

          (c)  All taxes levied under Section 27-71-7(3) and received by the department under this article shall be paid into the General Fund, except for an amount equivalent to the three percent (3%) levied under Section 27-71-7(2), which shall be paid into the special fund in the State Treasury designated as the "Mental Health Programs Fund" as required by law.

     (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 6.  Section 67-1-5, Mississippi Code of 1972, is brought forward 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, but shall include native wines, native spirits, and craft 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 Alcoholic Beverage Control Division of the Department of Revenue.

          (k)  "Municipality" means any incorporated city or town of this state.

          (l)  "Hotel" means an establishment within a municipality, or within a qualified resort area approved as such by the department, where, in consideration of payment, food and lodging are habitually furnished to travelers and wherein are located at least twenty (20) adequately furnished and completely separate sleeping rooms with adequate facilities that persons usually apply for and receive as overnight accommodations.  Hotels in towns or cities of more than twenty-five thousand (25,000) population are similarly defined except that they must have fifty (50) or more sleeping rooms.  Any such establishment described in this paragraph with less than fifty (50) beds shall operate one or more regular dining rooms designed to be constantly frequented by customers each day.  When used in this 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 may, in its discretion, waive the five-year provision of this paragraph.  In order to qualify under this paragraph, a club must file with the department, at the time of its application for a license under this 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 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.  The department may not approve an area as a qualified resort area 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 before becoming effective.

              (i)  The department may approve an area or locality outside of the limits of an incorporated municipality that is in the process of being developed as a qualified resort area if such area or locality, when developed, can reasonably be expected to meet the requisites of the definition of the term "qualified resort area."  In such a case, the status of qualified resort area shall not take effect until completion of the development.

              (ii)  The term includes any state park which is declared a resort area by the department; however, such declaration may only be initiated in a written request for resort area status made to the department by the Executive Director of the Department of Wildlife, Fisheries and Parks, and no permit for the sale of any alcoholic beverage, as defined in this 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 in addition, also including land located and beginning outside of and adjacent to the south boundary of the corporate limits of a municipality on South Montgomery Street and running approximately one (1) mile west outside of and along such corporate limits, then running in a straight line parallel to South Montgomery Street south to Poor House Road, then running east along Poor House Road to South Montgomery Street, and then running north along South Montgomery Street back to the point of beginning, 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, land that is owned by an entity that is bound by an affiliation agreement with a state institution of higher learning, or land that is owned by one or more other entities so long as such other entities are solely owned, either directly or through additional entities, by an institution of higher learning and/or one or more entities bound by affiliation agreements with such institution, 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.  A.  Located 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; or

                             B.  Located in an area bounded on the north by College View Drive, on the east by Mississippi Highway 12 East, on the south by Mississippi Highway 12 East, on the west by Mill Street, on the north by Russell Street, then on the west by Colonel Muldrow Avenue, on the north by University Drive, on the west by Adkerson Way within a municipality through which run Mississippi Highway 25, Mississippi Highway 12 and U.S. Highway 82.

     If any portion of the land described in this item 18 has been 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-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;

                   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;

                   73.  Any municipality through which run U.S. Highway 45 and Mississippi Highway 145 and in which Mississippi Highway 370 and Mississippi Highway 145 intersect; however, this designation as a qualified resort area shall only apply to the portion of such municipality which is located in a county that has not voted to come out from under the dry law;

                   74.  A municipality through which runs a portion of the Tanglefoot Trail and in which Mississippi Highway 32 and East Front Street intersect;

                   75.  Lot Three (3) in Block One Hundred Seventy-eight (178) of the D.H. McInnis First Survey, sometimes referred to as D.H. McInnis Railroad Addition, to the City of Hattiesburg, the said lot having a frontage of thirty (30) feet on the Eastern side of Front Street and extending back between parallel lines ninety (90) feet to an alley, and being located in the Northwest Quarter of Section 10, Township 4 North, Range 13 West, Forrest County, Mississippi;

                   76.  An area of land in George County of approximately eight and five hundredths (8.05) acres, bordered on the east and northeast by Brushy Creek, on the northwest by Brushy Creek Road, on the west by Beaver Creek Road, and on the south by a property boundary running east and west;

                   77.  A municipality in which Mississippi Highway 15 intersects with Webster Street, and in which Webster Street splits into Mill Street and Maben Starkville Road;

                   78.  A municipality in which Mississippi Highway 492 meets Mississippi Highway 35;

                   79.  A facility operating as an event venue and located on Mississippi Highway 589, with GPS coordinates of approximately 31.36730, -89.50548;

                   80.  An area situated in the SW 1/4 of Section 12, T7N-R2E, Madison County, Mississippi, and commencing at the point on the Ross Barnett Reservoir directly east of the intersection of North Natchez Street and Louisiana Street, then go west on Louisiana Street to the intersection of Louisiana Street and Andrew Jackson Street, then west on Andrew Jackson Street to the intersection of Andrew Jackson Street and Choctaw Street, then north on Choctaw Street to the intersection of Choctaw Street and Republic Street, then west on Republic Street to the intersection of Republic Street and Port Street, then north on Port Street to the Natchez Trace right-of-way, then east on the Natchez Trace right-of-way to the Ross Barnett Reservoir, then following the Ross Barnett Reservoir south back to the point of beginning;

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

     Commencing at a fence corner at the Northeast corner of Section 34, Township 6 South, Range 3 East, Union County, Mississippi, for the point of beginning; thence run South 00 degrees 31 minutes 39 seconds East, along the Section line, a distance of 161.83 feet to a one-half inch iron pin, thence North 88 degrees 20 minutes 48 seconds West, along a fence, a distance of 1221.09 feet to a one-half iron pin, thence South 09 degrees 45 minutes 37 seconds West, along a fence, a distance of 61.49 feet to a one-half inch iron pin, thence North 84 degrees l8 minutes 01 seconds West, along a fence, (passing through a one-half inch iron pin at 196.83 feet) a distance of 234.62 feet to a mag-nail on the centerline of Union County Road No. 137, thence North 11 degrees 00 minutes 29 seconds East a distance of 187.87 feet to a one-half inch iron pin on the West edge of said road, thence North 29 degrees 41 minutes 28 seconds East a distance of 59.28 feet to a point on the centerline of said road, thence South 89 degrees 13 minutes 02 seconds East (passing through a one-half inch iron pin at 30.0 feet) along the South line of the Bernard Whiteside property as recorded in Deed Book 117, Pages 517-518 and Deed Book 214, page 109, a distance of 646.07 feet to a concrete monument, thence South 89 degrees 13 minutes 02 seconds East a distance of 751.31 feet to a one-half inch iron pin, thence South 00 degrees 31 minutes 39 seconds East, along the aforesaid Section line, a distance of 52.93 feet to the point of beginning, said tract lying in the Southeast Quarter of Section 27, and the Northeast Quarter of Section 34, Township 6 South, Range 3 East and containing 6.99 acres.

     Subject to a perpetual all purpose non-exclusive easement for ingress, egress and public utilities together the right to enter upon the above described property and do any and all work necessary to build, repair and maintain a roadway or well or install public utilities all over upon and across the following described property:

     A 25.0 foot easement for ingress and egress, being 12.5 feet to the right and 12.5 feet to the left of the following described centerline:  Commencing at a fence corner at the Northeast corner of Section 34, Township 6 South, Range 3 East, Union County, Mississippi, thence run South 00 degrees 31 minutes 39 seconds East, along the Section line, a distance of 149.33 feet to the point of beginning; thence North 88 degrees 20 minutes 48 seconds West a distance of 1231.46 feet to a point, thence South 09 degrees 45 minutes 37 seconds West a distance of 61.49 feet to a point, thence North 84 degrees 18 minutes 01 seconds West a distance of 221.82 feet to a point on the centerline of Union County Road #137, said tract lying in the Northeast Quarter of Section 34, Township 6 South, Range 3 East;

                   82.  A country club located:

                        a.  In a county in which Mississippi Highway 15 and Mississippi Highway 16 intersect and which county has not voted to come out from under the dry law, and

                        b.  Outside the corporate limits of any municipality in such county and within one (1) mile of the corporate limits of a municipality that is the county seat of such county;

                   83.  Any facility located on North Jackson Street in a municipality through which run Mississippi Highway 8 and Mississippi Highway 15, with GPS coordinates of approximately 33.913692, -89.005219;

                   84.  Any facility located on North Jackson Street in a municipality through which run Mississippi Highway 8 and Mississippi Highway 15, with GPS coordinates of approximately 33.905581, -89.00200;

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

     Commencing at the Southeast corner of Section 4, Township 6 South, Range 18 West, Pearl River County, Mississippi; thence West 1310.00 feet to a T-bar; thence North 745.84 feet; thence East 132.00 feet to a 1" iron pipe; thence North 83.61 feet for the Point of Beginning; thence South 79 degrees 02 minutes 61 seconds West 248.28 feet; thence West 76.35 feet; thence North 20 degrees 00 minutes 00 seconds West 185.54 feet; thence North 52 degrees 43 minutes 14 seconds East 365.98 feet to a 1" iron pipe on the West margin of Henry Smith Road, a gravel/paved, public road; thence along said margin South 17 degrees 59 minutes 13 seconds East 299.09 feet; thence South 64.39 feet to the Point of Beginning.  This parcel containing 2.19 acres and being a part of the East 1/2 of Section 4, Township 6 South, Range 18 West, Pearl River County, Mississippi.

     INDEXING:  BEING A PART OF THE EAST 1/2 OF SECTION 4, TOWNSHIP 6 SOUTH, RANGE 18 WEST, PEARL RIVER COUNTY, MISSISSIPPI;

                   86.  Any facility located on land in a county through which run Mississippi Highway 25 and U.S. Highway 82 and more particularly described as follows:  Beginning at a point with GPS coordinates of approximately 33.331869, -88.715054; then running in a straight line to a point with GPS coordinates of approximately 33.336207, -88.713453; then running in a straight line to a point with GPS coordinates of approximately 33.335369, -88.709835; then running in a straight line to a point with GPS coordinates of approximately 33.330870, -88.711496; then running in a straight line to a point with GPS coordinates of approximately 33.331869, -88.715054 and the point of the beginning;

                   87.  Any facility located on land that is owned by a community college that is located in a county through which run U.S. Highway 51 and Mississippi Highway 4;

                   88.  Any facility located on Mississippi Highway 23/178 in a municipality in which Mississippi Highway 23/178 and Stone Drive intersect, with GPS coordinates of approximately 34.235269, -88.262409;

                    89.  Any facility located on U.S. Highway 51 in a municipality through which run Interstate 55, U.S. Highway 51 and the Natchez Trace Parkway, with GPS coordinates of approximately 32.42042°N, 90.13473°W;

                   90.  Any facility located on Mullican Road in a county through which run U.S. Highway 84 and Interstate 59,  with GPS coordinates of approximately 31.73395N, 89.18186W;

                   91.  Any facility located on land in a county through which run Mississippi Highway 25 and U.S. Highway 82 and more particularly described as follows:  Beginning at a point with GPS coordinates of approximately 33.37391, -88.80645; then running in a straight line to a point with GPS coordinates of approximately 33.37391, -88.79972; then running in a straight line to a point with GPS coordinates of approximately 33.36672, -88.80644; then running in a straight line to a point with GPS coordinates of approximately 33.36674, -88.79971; then running in a straight line to a point with GPS coordinates of approximately 33.37391, -88.80645 and the point of the beginning;

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

     All that part of the South half (S 1/2) of the SE 1/4 of NE 1/4 of Section 14, Township 4 North, Range 15 West, lying and being West of State Highway No. 589, containing one (1) acre, more or less.

     LESS AND EXCEPT:

     Begin at the point of intersection of the North line of the South 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 14, Township 4 North, Range 15 West with the present Southwesterly right-of-way line of Mississippi Highway No. 589, said point is also the Northeast corner of grantor property; said point is 50.6 feet West of Station 7 + 59.27 on the centerline of survey of Mississippi Highway No. 589 as shown on the plans for State Project No. SP-0014-2(10); from said POINT OF BEGINNING run thence South 08°57' East along said present Southwesterly right-of-way line, a distance of 37.1 feet to a point that is perpendicular to and 50 feet Southwesterly of Station 7 + 30 on the centerline of survey of Mississippi Highway 589 as shown on the plans for said project; run thence South 81°03' West, a distance of 35.7 feet to the West line of the South 1/2 of the Southeast 1/4 of the Northeast 1/4 of said Section 14 and the West line of grantors property; run thence North along said West property line, a distance of 42.2 feet to the Northwest corner of the South 1/2 of the Southeast 1/4 of the Northeast 1/4 of said Section 14 and the Northwest corner of grantors property; run thence East along grantors North property line, a distance of 29.5 feet to the POINT OF BEGINNING containing 0.03 acres, more or less, and all being situated in and a part of the South 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi.

     LESS AND EXCEPT:

     A part of the South one-half of the Southeast 1/4 of Northeast 1/4, Northerly of a certain fence and West of Mississippi State Highway 589, in Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi and more particularly described as commencing at a pine (lighter) stake being used as the Southwest corner of the Northeast 1/4 of Southeast 1/4 of the above said Section 14, thence North and along the West line of the East 1/4 of the above said Section 14 1638.8 feet to the POINT OF BEGINNING.  Thence continue North and along the West line of the East 1/4 of the above said Section 14, 278.5 feet to the Southerly line of the property Bobby G. Aultman and Marilyn S. Aultman previously sold to the Mississippi State Highway Department; thence North 81°03' East and along the above said Southerly property line for 35.7 feet more or less to the Westerly right-of-way line of Mississippi State Highway 589; thence Southeasterly and along the above said Westerly right-of-way line 232.7 feet to a concrete right-of-way marker; thence South 51°39' West and along the Northerly line of a wooden fence 88 feet to the POINT OF BEGINNING.

     AND ALSO:

     A parcel of land in a part of the Southeast 1/4 of Northwest 1/4 and a part of the Southwest 1/4, Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi, and more particularly described as beginning at a point where the Southerly right-of-way line of U.S. Highway 98 intersects the West line of the above said Southeast 1/4 of Northwest 1/4; thence North 67°34' East and along the Southerly right-of-way line of said highway 208.75 feet; thence South 208.75 feet; thence South 67°34' West 208.75 feet; thence South 141.3 feet; thence North 89°07'30" West 388.9 feet to the centerline of Parkers Creek; thence Northerly and along the centerline of said creek for the next three (3) calls:  North 35°53' East 115.6 feet; North 25°05' East 68.5 feet; North 09°51'30" West 64.3 feet to the Southerly right-of-way line of U.S. Highway 98; thence North 67°34' East and along the Southerly right-of-way line of said highway 327.85 feet to the POINT OF BEGINNING.  The above described area contains 3.02 acres.

     AND ALSO:

     Commencing at the Southwest corner of the Southwest 1/4 of the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi, run South 88°05'27" East 310.00 feet, thence South 0°53'16" West 60.50 feet to a point on a fence line, thence run along fence line South 88°05'27" East 718.93 feet to the POINT OF BEGINNING, thence North 08°48'10" West 714.67 feet to a point on the South right-of-way line of Highway No. 98, thence along said right-of-way along a curve to the right with a delta angle of 02°04'26" having a radius of 5603.58 feet and an arc length of 202.84 feet, with a chord bearing a distance of North 71°53'47" East 202.83 feet to a Concrete Highway right-of-way marker, thence South 20°09'13" East 328.13 feet, thence South 69°00'47" East 117.68 feet, thence South 0°58'19" West 429.12 feet to a Point on Possession Line fence, thence along said fence North 88°05'27" West 299.23 feet back to the POINT OF BEGINNING, containing 5.0885 acres, more or less and being situated in the SW 1/4 of the NE 1/4 and the NW 1/4 of the SE l/4 of said Section 14, together with all improvements and appurtenances thereunto belonging.

     AND ALSO:

     PARCEL NUMBER ONE:  That part of the Northwest Quarter of the Southwest Quarter (Northwest 1/4 of the Southwest 1/4) of Section 14, Township 4 North, Range 15 West, of Lamar County, Mississippi, being located and situated East of the center thread of Mill Creek as the same presently runs through and bisects said 40-acre tract, and comprising 10.9 acres, more or less, and all being part of the Northwest Quarter of the Southwest Quarter (Northwest 1/4 of the Southwest 1/4) of said Section, Township and Range, Lamar County, Mississippi.

     AND ALSO:

     PARCEL NUMBER TWO:  A part of the Southeast Quarter of the Northwest Quarter (Southeast 1/4 of the Northwest 1/4) and part of the Northeast Quarter of the Southwest (Northeast 1/4 of the Southwest 1/4) all in Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi, being more particularly described as follows, to wit:

     Beginning at a point where the South margin of State Highway 98 intersects the West margin of the Southeast 1/4 of the Northwest 1/4 of Section 14, Township 4 North, Range 15 West, and run Easterly along the South margin of said highway right-of-way 208.75 feet; thence South 208.75 feet; thence Westerly parallel with the South margin of said highway right-of-way 208.75 feet to the West forty line; thence North 208.75 feet to the POINT OF BEGINNING, containing 1 acre, more or less.

     LESS AND EXCEPT:

     Begin at the point of intersection of an Easterly line of grantors property with the present Southerly right-of-way line of U.S. Highway 98 as shown on the plans for State Project No. 97-0014-02-044-10; from said POINT OF BEGINNING run thence South 02°56' West along said Easterly property line, a distance of 127.6 feet; thence run South 69°11' West, a distance of 52.9 feet; thence run South 67°13' West, a distance of 492.7 feet to the Westerly line of grantors property and the center of a creek; thence run Northerly along said Westerly property line and said center of creek, a distance of 122.8 feet to said present Southerly right-of-way line; thence run North 67°13' East along said present Southerly right-of-way line, a distance of 553.4 feet to the POINT OF BEGINNING, containing 1.43 acres, more or less, and being situated in and a part of the North 1/2 of the Southwest 1/4 of Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi.

     LESS AND EXCEPT:

     COMMENCING AT THE SOUTHWEST CORNER OF SECTION 14, TOWNSHIP 4 NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI, PROCEED EAST 2136.60 FEET; THENCE NORTH 2508.67 FEET TO AN IRON PIN AND THE POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED.

     FROM THE DESCRIBED POINT OF BEGINNING, PROCEED NORTH 11°19'49" EAST 217.55 FEET TO AN IRON PIN; THENCE NORTH 40°11'01" EAST 118.28 FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 179.15 FEET TO AN IRON PIN ON THE SOUTHERN BOUNDARY OF U.S. HIGHWAY 98; THENCE ALONG THE SOUTHERN RIGHT-OF-WAY BOUNDARY OF SAID HIGHWAY AS FOLLOWS:  SOUTH 67°35'21" WEST 699.55 FEET TO AN IRON PIN; THENCE SOUTH 69°16'57" WEST 67.67 FEET TO A CONCRETE RIGHT-OF-WAY MARKER; THENCE SOUTH 67°35'21" WEST 310.34 FEET TO AN IRON PIN; THENCE LEAVING SAID RIGHT-OF-WAY SOUTH 01°25'53" WEST 667.21 FEET TO AN IRON PIN; THENCE NORTH 67°35'21" EAST 491.91 FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 193.77 FEET TO AN IRON PIN; THENCE NORTH 67°35'21" EAST 629.48 FEET BACK TO THE POINT OF BEGINNING.

     SAID PARCEL CONTAINS 12.39 ACRES AND IS LOCATED PART IN THE SE 1/4 OF THE NW 1/4, PART IN THE NE 1/4 OF THE SW 1/4, AND PART IN THE NW 1/4 OF THE SW 1/4, ALL IN SECTION 14, TOWNSHIP 4 NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI;

                   93.  The clubhouse and associated golf course, tennis courts, swimming pools and related facilities located at 333 Fairway Drive, Pontotoc, Mississippi;

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

     A 4.16 acre parcel being situated in the SE 1/4 of SE 1/4 of Section 31, T3N-R1E, Rankin County, Mississippi, and being more particularly described as follows:

     Commencing at the SE corner of said Section 31, run thence WEST - 643.33 feet to a point on the mean high water line of the Pearl River; thence North 10 degrees 50 minutes 51 seconds West - 444.38 feet along said mean high water line; thence North 11 degrees 58 minutes 08 seconds West - 58.90 feet along said mean high water line to the POINT OF BEGINNING:  run thence North 11 degrees 58 minutes 08 seconds West - 326.63 feet along said mean high water line; thence North 19 degrees 52 minutes 24 seconds West - 74.80 feet along said mean high water line; thence North 78 degrees 01 minutes 52 seconds East - 464.81 feet; thence South 07 degrees 25 minutes 10 seconds East - 39.75 feet; thence South 11 degrees 58 minutes 08 seconds East - 361.10 feet; thence South 78 degrees 01 minutes 52 seconds West - 451.31 feet to the POINT OF BEGINNING.

     TOGETHER WITH a 30 foot wide access easement being situated in the SE 1/4 of Section 31, T3N, R1E, Rankin County, Mississippi; being 15 feet either side of a centerline and being more particularly described as follows:

     Commencing at the SE corner of said Section, run thence North - 380.22 feet to a point on the northerly right-of-way of Moncure Road; thence North 86 degrees 39 minutes 56 seconds West - 257.25 feet along said road to the POINT OF BEGINNING; run thence North 11 degrees 58 minutes 08 seconds West - 557.86 feet to the POINT OF TERMINUS;

                   95.  Any municipality in which Mississippi Highway 26 and U.S. Highway 11 intersect and a public community college is located;

                   96.  Any municipality in which Mississippi Highway 15 meets U.S. Highway 82;

                   97.  Any facility and/or venue and related property at 305 South Monroe Street, Houston, Mississippi.

     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.

     The governing authorities of a municipality or county 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, 56, 58, 59, 61, 63, 64, 66, 67, 68, 73, 74, 83, 84, 93, 94, 95, 96, or 97 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 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 the Board of Tax Appeals of the State of Mississippi.

          (t)  "Spa facility" means an establishment within a municipality or qualified resort area and owned by a hotel where, in consideration of payment, patrons receive from licensed professionals a variety of private personal care treatments such as massages, facials, waxes, exfoliation and hairstyling.

          (u)  "Art studio or gallery" means an establishment within a municipality or qualified resort area that is in the sole business of allowing patrons to view and/or purchase paintings and other creative artwork.

          (v)  "Cooking school" means an establishment within a municipality or qualified resort area and owned by a nationally recognized company that offers an established culinary education curriculum and program where, in consideration of payment, patrons are given scheduled professional group instruction on culinary techniques.  For purposes of this paragraph, the definition of cooking school shall not include schools or classes offered by grocery stores, convenience stores or drugstores.

          (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)  "Craft spirit" shall mean any alcoholic beverage produced, in whole or in part, in Mississippi by a distillery created under the laws of Mississippi at a location within Mississippi.

          (bb)  "Craft distillery" shall mean any place or establishment within this state where craft spirit is produced in whole or in part.

     SECTION 7.  Section 67-1-11, Mississippi Code of 1972, is brought forward as follows:

     67-1-11.  (1)  Notwithstanding any provision of this article, the legalizing provisions of this article, except as authorized under Section 67-9-1 and Section 67-1-7(2), shall not be effective, applicable or operative in any county unless and until a local option election shall be called and held in such county in the manner and with the results hereinafter provided.

     (2)  Upon presentation and filing of a proper petition requesting same signed by at least twenty percent (20%) or fifteen hundred (1,500), whichever number is the lesser, of the qualified electors of the county, it shall be the duty of the board of supervisors to call an election at which there shall be submitted to the qualified electors of the county the question of whether or not the sale and distribution of alcoholic beverages shall be permitted in such county as provided in this article.  Such election shall be held and conducted by the county election commissioners on a date fixed by the order of the board of supervisors, which date shall not be more than sixty (60) days from the date of the filing of said petition.  Notice thereof shall be given by publishing such notice once each week for at least three (3) consecutive weeks in some newspaper published in said county or, if no newspaper be published therein, by such publication in a newspaper in an adjoining county and having a general circulation in the county involved.  The election shall be held not earlier than fifteen (15) days from the first publication of such notice.

     (3)  Said election shall be held and conducted as far as may be possible in the same manner as is provided by law for the holding of general elections.  The ballots used thereat shall contain a brief statement of the proposition submitted and, on separate lines, the words "I vote FOR coming out from under the dry law in ________ County ( )" "I vote AGAINST coming out from under the dry law in ________ County ( )" with appropriate boxes in which the voters may express their choice.  All qualified electors may vote by marking the ballot with a cross (x) or check (√) mark opposite the words of their choice.

     (4)  The election commissioners shall canvass and determine the results of said election, and shall certify same to the board of supervisors which shall adopt and spread upon its minutes an order declaring such results.  If, in such election, a majority of the qualified electors participating therein shall vote in favor of the proposition, this article shall become applicable and operative in such county and the manufacture, sale and distribution of alcoholic beverages therein shall be lawful to the extent and in the manner permitted hereby.  If, on the other hand, a majority of the qualified electors participating in the election shall vote against the proposition, this article, except for Section 67-9-1 and 67-1-7(2), shall not become effective and operative in such county and, except as otherwise provided under Section 67-9-1 and 67-1-7(2), all laws prohibiting and regulating the manufacture, sale and distribution of alcoholic beverages shall remain in full force and effect and be administered and vigorously prosecuted therein.  In either case, no further election shall be held in said county under the provisions of this article for a period of two (2) years from the date of the prior election and then only upon the filing of a petition requesting same signed by at least twenty percent (20%) or fifteen hundred (1,500), whichever number is the lesser, of the qualified electors of the county as is otherwise provided herein.

     SECTION 8.  Section 67-1-37, Mississippi Code of 1972, is brought forward as follows:

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

          (a)  To issue or refuse to issue any permit provided for by this 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, native spirits, or craft spirits, or any lawful rules and regulations of the department issued hereunder, or for other sufficient cause, any permit issued by it under the provisions of this article.  The department shall also be authorized to suspend the permit of any permit holder for being out of compliance with an order for support, as defined in Section 93-11-153.  The procedure for suspension of a permit for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a permit suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a permit suspended for that purpose, shall be governed by Section 93-11-157 or Section 93-11-163, as the case may be.  If there is any conflict between any provision of Section 93-11-157 or Section 93-11-163 and any provision of this 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 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.  The Alcoholic Beverage Control Division shall not issue a package retailer's permit for the sale of alcoholic beverages in or on the campus of any 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, native spirit, and craft 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 or any other officer or employee of the department 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 by rules and/or regulations adopted in accordance with the Mississippi Administrative Procedures Law. 

     The Alcoholic Beverage Control Division shall not issue any permit which would conflict with any zoning ordinance legally adopted by the governing authorities of any municipality or rule or regulation of any board of supervisors of any county as set forth in Section 67-1-7(1).

     SECTION 9.  Section 67-1-41, Mississippi Code of 1972, is brought forward as follows:

     67-1-41.  (1)  The department 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, except as authorized in subsections (4), (9) and (12) of this section and Sections 67-1-301 to 67-1-317.  The department may establish warehouses, and the department 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, 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, native spirits, or craft 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, native spirits, or craft spirits.

     (4)  The department may promulgate rules and regulations which authorize on-premises retailers to purchase limited amounts of alcoholic beverages from package retailers and for package retailers to purchase limited amounts of alcoholic beverages from other package retailers.  The department shall develop and provide forms to be completed by the on-premises retailers and the package retailers verifying the transaction.  The completed forms shall be forwarded to the department within a period of time prescribed by the department.

     (5)  The department may promulgate rules which authorize the holder of a package retailer's permit to permit individual retail purchasers of packages of alcoholic beverages to return, for exchange, credit or refund, limited amounts of original sealed and unopened packages of alcoholic beverages purchased by the individual from the package retailer.

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

     (7)  The department may promulgate rules which authorize the manufacturer of an alcoholic beverage or wine to import, transport and furnish or give a sample of alcoholic beverages or wines to the holders of package retailer's permits, on-premises retailer's permits, native wine, native spirit, or craft spirits retailer's permits and temporary retailer's permits who have not previously purchased the brand of that manufacturer from the department.  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 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 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.  The department shall develop and provide forms to be completed by the research permittee verifying each transaction.  The completed forms shall be forwarded to the department within a period of time prescribed by the department.  The records and inventory of alcoholic beverages shall be open to inspection at any time by the Director of the Alcoholic Beverage Control Division or any duly authorized agent.

     (10)  The department may promulgate rules facilitating a retailer's on-site pickup of alcoholic beverages sold by the department or as authorized by the department, including, but not limited to, native wines, native spirits, or craft 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 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 all taxes, fees and surcharges on the wine that are imposed upon the sale of wine shipped by the department 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 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 within a period of time prescribed by the department.

          (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, on a schedule as determined by the department, of known wine shipments containing the name of the common or contract carrier, firm or corporation 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 shall be made available by the department to the public via the Mississippi Public Records Act process in the same manner as other state alcohol filings.

     Upon the department's request, any records supporting the report shall be made available to the department within a reasonable time after the department 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, and shall be open and available to inspection by the department upon the department'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 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 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, 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 10.  Section 67-1-45, Mississippi Code of 1972, is brought forward 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, or as provided in Section 67-1-41, or pursuant to Section 67-1-51.  A producer of native wine, native spirit, or craft spirit may sell native wines, native spirits, or craft spirits, respectively, to the department or to consumers at the location of the native winery, native distillery, craft distillery, or its other tasting room locations.  The holder of a direct wine shipper's permit may sell wines directly to residents in this state as authorized by Sections 67-1-301 through 67-1-317.

     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 11.  Section 67-1-51, Mississippi Code of 1972, is brought forward as follows:

     67-1-51.  (1)  Permits which may be issued by the department shall be as follows:

          (a)  Manufacturer's permit.  A manufacturer's permit shall permit the manufacture, importation in bulk, bottling and storage of alcoholic liquor and its distribution and sale to manufacturers 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.

     Class 5.  Craft spirit producer's permit, which shall authorize the holder thereof to perform any act or thing in the process of making craft spirit, including the manufacture, importation, bottling, and storage of alcoholic liquor and its sale.

          (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, craft 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, 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 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, native spirits, and craft 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, however, whether inside or outside of a municipality, the department, in its discretion, may issue on-premises retailer's permits to any establishments located therein 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, 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, native spirits, and craft spirits, for consumption on the premises described in the temporary permit only.  Class 1 permits may be issued only to applicants demonstrating to the department, by a statement signed under penalty of perjury submitted ten (10) days prior to the proposed date or such other time as the department may determine, that they meet the qualifications of Sections 67-1-11, 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59.  Class 1 permittees shall obtain all alcoholic beverages from package retailers located in the county in which the temporary permit is issued.  Alcoholic beverages remaining in stock upon expiration of the temporary permit may be returned by the permittee to the package retailer for a refund of the purchase price upon consent of the package retailer or may be kept by the permittee exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages.  The department, following review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.

     Class 2.  A temporary permit, not to exceed seventy (70) days, may be issued to prospective permittees seeking to transfer a permit authorized in paragraph (c) of this subsection.  A Class 2 permit may be issued only to applicants demonstrating to the department, by a statement signed under the penalty of perjury, that they meet the qualifications of Sections 67-1-5(l), (m), (n), (o), (p) or (q), 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 and 67-1-59.  The department, following a preliminary review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.

     Class 2 temporary permittees must purchase their alcoholic beverages directly from the department or, with approval of the department, 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, by a statement signed under penalty of perjury submitted ten (10) days before the proposed date or such other time as the department may determine, that it meets the qualifications of Sections 67-1-11, 67-1-37, 67-1-51(2) and (3), 67-1-55, 67-1-57 (excluding paragraph (e)) and 67-1-59.  A Class 3 permit holder shall obtain all alcoholic beverages from the holder(s) of a package retailer's permit located in the county in which the temporary permit is issued.  Wine remaining in stock upon expiration of the temporary permit may be returned by the Class 3 temporary permit holder to the package retailer for a refund of the purchase price, with consent of the package retailer, or may be kept by the Class 3 temporary permit holder exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages.  The department, following review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.  No retailer may receive more than twelve (12) Class 3 temporary permits in a calendar year.  A Class 3 temporary permit shall not be issued to a retail establishment that either holds a merchant permit issued under paragraph (l) of this subsection, or holds a permit issued under Chapter 3, Title 67, Mississippi Code of 1972, authorizing the holder to engage in the business of a retailer of light wine or beer.

          (g)  Caterer's permit.  A caterer's permit shall permit the purchase of alcoholic beverages by a person engaging in business as a caterer and the resale of alcoholic beverages by such person in conjunction with such catering business.  No person shall qualify as a caterer unless forty percent (40%) or more of the revenue derived from such catering business shall be from the serving of prepared food and not from the sale of alcoholic beverages and unless such person has obtained a permit for such business from the Department of Health.  A caterer's permit shall not authorize the sale of alcoholic beverages on the premises of the person engaging in business as a caterer; however, the holder of an on-premises retailer's permit may hold a caterer's permit.  When the holder of an on-premises retailer's permit or an affiliated entity of the holder also holds a caterer's permit, the caterer's permit shall not authorize the service of alcoholic beverages on a consistent, recurring basis at a separate, fixed location owned or operated by the caterer, on-premises retailer or affiliated entity and an on-premises retailer's permit shall be required for the separate location.  All sales of alcoholic beverages by holders of a caterer's permit shall be made at the location being catered by the caterer, and, 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 division.  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 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 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.

          (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, native spirits, and craft 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, native spirits, and craft 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 liquor distribution warehouse; however, if the holder does not purchase the alcoholic beverages from the department's liquor distribution warehouse, the holder shall pay to the department all taxes, fees and surcharges on the alcoholic beverages that are imposed upon the sale of alcoholic beverages shipped by the department 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 Permit.  Any wine manufacturer, native wine producer, native spirit producer, craft spirit producer, or distilled spirit manufacturer permitted by Mississippi or any other state is eligible to obtain a Festival 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 Permit is not required to purchase the alcoholic beverages authorized to be sold by this paragraph from the department's liquor distribution warehouse.  However, if the holder does not purchase the alcoholic beverages from the department's liquor distribution warehouse, the holder of this permit shall pay to the department 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 division.  Additionally, the entity shall file all applicable reports and returns as prescribed by the department.  This permit is issued per festival and provides authority to sell for three (3) 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 the distillery, or at any tasting room location or locations within five (5) miles of the native distillery.  Further, every native distillery is authorized to have one (1) permanent satellite tasting room sales location in any other location in the state that otherwise allows the sale of alcoholic beverages.  When selling to consumers for on-premises consumption, a holder of a native spirit retailer's permit may sell alcoholic beverages produced by other suppliers.  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 of each location at which alcoholic beverages will be sold.

          (w)  On-premises tobacco permit.  An on-premises tobacco permit shall authorize the permittee to sell alcoholic beverages for consumption on the licensed premises.  In addition to all other requirements to obtain an alcoholic beverage permit, the permittee must obtain and maintain a tobacco permit issued by the State of Mississippi, and have a capital investment of not less than Five Hundred Thousand Dollars ($500,000.00) in the premises for which the permit is issued.  In addition to alcoholic beverages, the permittee is authorized to sell only cigars, cheroots, tobacco pipes, pipe tobacco, and/or stogies.  Additionally, seventy-five percent (75%) of the permittee's annual gross revenue must be derived from the sale of cigars, cheroots, tobacco pipes, pipe tobacco, and/or stogies.  No food sales shall be required, but food may be sold on the premises.  The issuance of this permit does not remove any obligation a permittee may have to follow local ordinances or actions prohibiting the use of tobacco products.

          (x)  Direct wine shipper's permit.  A direct wine shipper's permit shall authorize the holder to sell and ship a limited amount of wine directly to residents in this state in accordance with the provisions of Sections 67-1-301 to 67-1-317, without being required to transact the sale and shipment of those wines through the division.

          (y)  Craft spirit retailer's permit.  Except as otherwise provided in subsection (5) of this section, a craft spirit retailer's permit shall be issued only to a holder of a Class 5 manufacturer's permit, and shall authorize the holder thereof to make retail sales of craft spirits to consumers for on-premises consumption or to consumers in originally sealed and unopened containers at an establishment located on the premises of the distillery or at any tasting room location or locations within five (5) miles of the craft distillery.  Further, every craft distillery is authorized to have one (1) permanent satellite tasting room sales location in any other location in the state that otherwise allows the sale of alcoholic beverages.  When selling to consumers for on-premises consumption, a holder of a craft spirit retailer's permit may sell alcoholic beverages produced by other suppliers.  Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the craft spirit retailer is located.

     (2)  Except as otherwise provided in subsection (4) of this section, retail permittees may hold more than one (1) retail permit, at the discretion of the department.

     (3)  (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 (excluding any community college, junior college, college or university), 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 of a permit, pursuant to subsection (1) of this section, to authorize activity relating to the manufacturing, sale or storage of alcoholic beverages which would otherwise be prohibited under the minimum distance criterion.  Such waiver shall be in written form from the owner, the governing body, or the appropriate officer of the church or funeral home having the authority to execute such a waiver, and the waiver shall be filed with and verified by the department before becoming effective.

          (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 (i) in a municipality having a population greater than one hundred thousand (100,000) according to the latest federal decennial census, or (ii) in a municipality in which Mississippi Highways 1 and 8 intersect.

          (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.

          (j)  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)83.

          (k)  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)84.

     (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; however, in the case of a person holding a package retailer's permit issued before July 1, 2024, such a person may own one (1) additional package retailer's permit if the additional permit is issued for a premises with a minimum capital investment of Twenty Million Dollars ($20,000,000.00) that is part of a major retail development project and located in one (1) of the three (3) most southern counties in the State of Mississippi, and not within one hundred (100) miles of another location in the State of Mississippi, for which the permittee holds such a 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), (o), (q), (t) and (y) 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.

          (c)  Where a permit is issued under subsection (1)(c) to an establishment located in a resort area created by Section 67-1-5(o)(iii)(18), persons in the permitted premises are allowed to bring alcoholic beverages into the permitted premises and to possess, store and consume those alcoholic beverages in the permitted premises.

     SECTION 12.  Section 67-1-52, Mississippi Code of 1972, is brought forward 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 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 13.  Section 67-1-53, Mississippi Code of 1972, is brought forward 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 department; however, no regulation of the department 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.  The provisions of this subsection (2) shall not apply to applicants for a direct wine shipper's permit under Sections 67-1-301 to 67-1-317.

     (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 14.  Section 67-1-55, Mississippi Code of 1972, is brought forward as follows:

     67-1-55.  No permit of any type shall be issued by the department until the applicant has first filed with the department 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 department 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.

     The provisions of this section shall not apply to persons applying for a direct wine shipper's permit under Sections 67-1-301 to 67-1-317.

     SECTION 15.  Section 67-1-57, Mississippi Code of 1972, is brought forward as follows:

     67-1-57.  Before a permit is issued the department 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.  However, a felony conviction, other than a crime of violence or a violation of state or federal controlled substance laws, does not automatically disqualify a person from being approved for a permit.  If at least ten (10) years have elapsed since conviction, the department may consider such felony convictions in determining whether all other qualifications are met.

          (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.  Except for managers employed by the holder of a direct wine shipper's permit, all managers must be approved by the department 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 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 department.

          (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 department 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 department 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 department 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 department.

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

     SECTION 16.  Section 67-1-59, Mississippi Code of 1972, is brought forward as follows:

     67-1-59.  Where the word "applicant" is used in Section 67-1-57 or in Sections 67-1-51, 67-1-53, 67-1-55 and 67-1-63, it shall also mean and include each member of a partnership, limited liability company or association and all officers and the owner or owners of the majority of the corporate stock of a corporation, as of the date of the application.

     SECTION 17.  Section 67-1-73, Mississippi Code of 1972, is brought forward as follows:

     67-1-73.  (1)  Except as otherwise provided in subsection (3) of this section, every manufacturer, including native wine, native spirit, or craft spirit producers, within or without the state, and every other shipper of alcoholic beverages who sells any alcoholic beverage, including native wine, native spirit, or craft spirit, within the state, shall, at the time of making such sale, file with the department a copy of the invoice of such sale showing in detail the kind of alcoholic beverage sold, the quantities of each, the size of the container and the weight of the contents, the alcoholic content, and the name and address of the person to whom sold. 

     (2)  Except as otherwise provided in subsection (3) of this section, every person transporting alcoholic beverages, including native wine, native spirit, or craft 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 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.

     (3)  Information regarding the sales, shipment, delivery and transportation of wine in this state by the holder of a direct wine shipper's permit under Sections 67-1-301 through 67-1-317, shall be in such form and content as prescribed by the department.

     SECTION 18.  Section 67-1-101, Mississippi Code of 1972, is brought forward 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 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 19.  Section 67-9-1, Mississippi Code of 1972, is brought forward 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.  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 20.  Section 93-11-64, Mississippi Code of 1972, is brought forward as follows:

     93-11-64.  (1)  The Department of Human Services and its divisions, and any agency, office or registry established by the department, or which works in conjunction with the department, or is authorized to supply information to the department, may use social security numbers for the purpose of locating parents or alleged parents, establishing parentage, and establishing the amount of, modifying, or enforcing child support obligations.

     (2)  This section requires that the Social Security number of:

          (a)  Except as otherwise provided in Section 73-34-13, any applicant for a state-issued license be recorded on the application;

          (b)  Any individual who is subject to a divorce decree, support order, or paternity determination or acknowledgment be placed in the records relating to the matter; and

          (c)  Any individual who has died be placed in the records relating to the death and be recorded on the death certificate.

     SECTION 21.  Section 97-31-47, Mississippi Code of 1972, is brought forward as follows:

     97-31-47.  It shall be unlawful for any transportation company, or any agent, employee, or officer of such company, or any other person, or corporation to transport into or deliver in this state in any manner or by any means any spirituous, vinous, malt, or other intoxicating liquors or drinks, or for any such person, company, or corporation to transport any spirituous, malt, vinous, or intoxicating liquors or drinks from one place within this state to another place within the state, or from one (1) point within this state to any point without the state, except in cases where this chapter, Section 67-9-1, or Sections 67-1-301 to 67-1-317 authorizes the transportation.

     SECTION 22.  Section 97-31-49, Mississippi Code of 1972, is brought forward as follows:

     97-31-49.  Except as otherwise provided in Sections 67-1-301 to 67-1-317, it shall be unlawful for any person, firm or corporation in this state, in person, by letter, circular, or other printed or written matter, or in any other manner, to solicit or take order in this state for any liquors, bitters or drinks prohibited by the laws of this state to be sold, bartered, or otherwise disposed of.  The inhibition of this section shall apply to such liquors, bitters and drinks, whether the parties intend that the same shall be shipped into this state from outside of the state, or from one (1) point in this state to another point in this state.  If such order be in writing, parol evidence thereof is admissible without producing or accounting for the absence of the original; and the taking or soliciting of such orders is within the inhibition of this section, although the orders are subject to approval by some other person, and no part of the price is paid, nor any part of the goods is delivered when the order is taken.

     SECTION 23.  Section 67-3-19, Mississippi Code of 1972, is brought forward 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 ground for denial of the application or for revocation of the permit issued thereon.

     The commissioner 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.

     SECTION 24.  This act shall take effect and be in force from and after July 1, 2026.