2026 Regular Session
To: Finance
By: Senator(s) McMahan
AN ACT TO BE KNOWN AS THE "COMMON CENTS AND GOLD AND SILVER COMMEMORATIVE COIN ACT"; TO AUTHORIZE MUNICIPAL GOVERNMENTS, COUNTY GOVERNMENTS, AND STATE AGENCIES TO ROUND THE TOTAL AMOUNT DUE FOR CERTAIN FEES, FINES, CHARGES, AND TAXES TO THE NEAREST 10¢ WHEN PAID IN CASH, IN ORDER TO ADDRESS LIMITED AVAILABILITY OF ONE-CENT COINS; TO PROVIDE UNIFORM ROUNDING RULES; TO REQUIRE THAT ROUNDING BE APPLIED ONLY TO THE FINAL AMOUNT DUE AFTER ALL CALCULATIONS; TO PROVIDE THAT NONCASH PAYMENTS SHALL CONTINUE TO BE SETTLED TO THE CENT; TO REQUIRE RECORDKEEPING AND PUBLIC NOTICE; TO REQUIRE EACH GOVERNMENTAL ENTITY TO ADOPT A POLICY DETERMINING WHETHER IT SHALL ROUND ACCORDING TO THE AUTHORITY GRANTED TO IT UNDER THIS SECTION; TO REQUIRE ANY ENTITY CHOOSING TO ROUND TO APPLY ITS ROUNDING POLICY UNIFORMLY; TO AUTHORIZE RULEMAKING; TO AUTHORIZE THE STATE TREASURER TO ENTER INTO A CONTRACTUAL AGREEMENT WITH A PUBLIC OR PRIVATE MINTING COMPANY FOR THE PURPOSES OF MINTING ONE-OUNCE GOLD STATE COMMEMORATIVE COINS OR ONE-OUNCE SILVER COMMEMORATIVE COINS FOR THE STATE OF MISSISSIPPI; TO AMEND SECTIONS 25-3-21, 25-7-65, 27-15-153, 27-17-423, 27-19-81, 27-25-1, 27-31-79, 49-19-115, 65-1-46, 65-33-47, 69-7-263 AND 69-10-5, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This section shall be known as the "Common Cents and Gold and Silver Commemorative Coin Act."
SECTION 2. (1) The Legislature finds that governmental entities and the public may experience reduced availability of one-cent coins in circulation beginning in 2026. The purpose of this section is to authorize a uniform, transparent method for rounding the final total amount due for cash transactions to the nearest Ten Cents (10¢) while preserving all underlying calculations to the cent.
(2) As used in this section:
(a) "Governmental entity" includes state agencies, counties, municipalities, and other entities such as colleges and universities.
(b) "Cash" means United States currency and coin.
(c) "Final total amount due" means the total amount owed after all calculations.
(3) Noncash payments shall not be rounded. Cash payments may be rounded to the nearest Ten Cents (10¢) as follows:
(a) An amount ending in an amount between One Cent (1¢) and Four Cents (4¢) shall be rounded down; and
(b) An amount ending in an amount between Five Cents (5¢) and Nine Cents (9¢) shall be rounded up.
(4) A governmental entity implementing rounding shall post a notice stating that cash payments may be rounded. The entity shall note when a charged amount has been rounded.
(5) Each governmental entity shall adopt a policy determining whether it shall round according to the authority granted to it under this section. Any governmental entity availing itself of the rounding authority granted in this section shall apply its rounding policy uniformly.
(6) The Department of Revenue, and any governmental entity adopting a rounding policy under this section, is authorized to promulgate rules and regulations to implement the rounding policy.
SECTION 3. (1) The Treasurer of the State of Mississippi is hereby authorized to enter into a contractual agreement with a public or private minting company for the purposes of minting one-ounce gold state commemorative coins or one-ounce silver commemorative coins.
(2) (a) Each commemorative coin shall be minted in accordance with standards similar to those used for American Gold Eagles and American Silver Eagles.
(b) The design of each coin shall include:
(i) The words "State of Mississippi";
(ii) The phrase "In God We Trust";
(iii) The year in which the coin is minted;
(iv) On one side, the Great Seal of the State of Mississippi; and
(v) On the reverse side, a design featuring the magnolia flower.
(3) (a) No monetary value shall be stated on the coin.
(b) The coin shall not feature the image of any human being or group of human beings.
(4) The State Treasurer is authorized to take pre-orders and accept payment for these commemorative coins. The coins shall be minted to the finest and highest quality standards. The Treasurer shall not sell the coins at below the cost of the metal plus any associated cost or fees. Profits from the coins shall be deposited into the State General Fund. The Treasurer may keep 20% of the profits for administrative and other costs.
(5) The State Treasurer is authorized to oversee the minting process and to enter into the necessary agreements to produce and distribute the commemorative coins.
SECTION 4. Section 25-3-21, Mississippi Code of 1972, is amended as follows:
25-3-21. Subject to Section 2 of this act, the board of supervisors may allow to its clerks reasonable compensation, to be paid out of the county treasury, for making copies of assessment rolls required by law, not to exceed One and One-half Cents (1-1/2¢) for each personal assessment or Three Cents (3¢) for each separate assessment of lands per copy; but the board of supervisors may allow as much as One Hundred Fifty Dollars ($150.00) in any case for copying the personal roll, and each copy thereof shall be considered a roll.
SECTION 5. Section 25-7-65, Mississippi Code of 1972, is amended as follows:
25-7-65. Subject to Section 2 of this act, printers and publishers shall be entitled to the following fees:
(a) (i) For publishing in a newspaper any summons, order, citation, advertisement or notice required by law to be published in a newspaper on behalf of a public body, Twelve Cents (12¢) for each word it contains for the first insertion, and Ten Cents (10¢) for each of the words for each subsequent insertion required by law; for publishing in a newspaper any summons, order, citation, advertisement or notice for any other party, Twenty-five Cents (25¢) for each word it contains for the first insertion, and Twenty-three Cents (23¢) for each of the words for each subsequent insertion required by law, and shall increase each year starting July 1, 2026, at a rate comparable to the Consumer Price Index (CPI). When four (4) or more numerals appear consecutively in any such legal publication, four (4) numerals shall be considered as one (1) word, and if there remains a fractional portion of such unit of four (4) numerals therein such fraction shall also be counted as one (1) word. In the case of numbers containing less than four (4) numerals which are isolated from other numerals by words in such publication, the same shall be counted as one (1) word. When tables or tabular matter are included, each line of the standard newspaper column shall be considered as containing at least six (6) words.
(ii) The fees authorized in this paragraph (a) shall not be chargeable for any erroneous publication of a summons, order, citation, advertisement or notice required by law to be published in a newspaper, if such error is not attributable to the person or entity requesting the publication.
(b) For making proof of publication, making a copy thereof, and for deposing to the same, Five Dollars ($5.00); but this section shall not apply to the publication of ordinances of municipalities, proceedings of the board of supervisors and school boards or audit reports.
SECTION 6. Section 27-15-153, Mississippi Code of 1972, is amended as follows:
27-15-153. Subject to Section 2 of this act, upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of Four Cents (4¢) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($25.00), whichever is greater.
SECTION 7. Section 27-17-423, Mississippi Code of 1972, is amended as follows:
27-17-423. (1) Wherever the words "drilling rig" are used in this section the same shall be construed to mean the machinery, equipment, tools and appliances usual and necessary in the drilling of wells in exploring for, attempting to obtain and obtaining production of oil, gas, sulphur, salt or any other minerals, but limited to the following:
(a) Derricks or masts and subbases.
(b) Draw works, rotary table, crown and traveling blocks, swivel hooks, Kelly joints, drive bushing, elevators and blow out equipment.
(c) Drill stem and accessories and drill bits.
(d) Engines, gas, butane, steam, diesel and their subbases.
(e) Electric generators and motors and equipment.
(f) Drives and controls and indicators.
(g) Boilers and boiler feed equipment.
(h) Tanks.
(i) Pumps and mud equipment.
(j) Rig houses.
(k) Coring and swabbing equipment.
(l) Tools and lumber actively in use with the rig.
(m) Similar machinery, equipment and tools used in lieu of any listed above or forming an integral part thereof.
Each of the enumerated items making up the "drilling rig" shall be identified by disclosing the manufacturer's name, model and serial number when available.
(2) Every owner or operator of a drilling rig or drilling rigs used, or which may be used, for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals in this state shall first apply for and procure from the tax collector of the county in which such rig is to be operated a privilege license authorizing him to operate such drilling rig in the State of Mississippi, and the amount of tax hereinafter set forth is hereby imposed for the privilege of operating such drilling rig. A license shall be obtained by such operator for each well drilled prior to the drilling thereof; the amount of the license fee for each well shall be based upon the schedule hereinafter set forth applied to the total depth for which a permit is obtained from the State Oil and Gas Board.
(3) Subject to Section 2 of this act, upon each person, firm or corporation owning or operating a drilling rig for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals, there is hereby levied a privilege tax for the use of each drilling rig and for each well drilled by said rig as follows:
(a) Upon a well drilled to a total depth not exceeding 7,000 feet -- One and One One-hundredths Cents (1.01¢) per foot for each foot to be drilled.
(b) Upon every well drilled to a total depth exceeding 7,000 feet -- Four and Twenty-one One-hundredths Cents (4.21¢) per foot for each foot to be drilled.
Payment shall be made upon the total depth of the well drilled, regardless of whether production is obtained from the well or not and regardless of whether production is obtained from a higher stratum or not.
If any person, firm or corporation shall pay the privilege tax hereon on as many as eight (8) wells drilled to a depth of not exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid regardless of how many additional wells should be drilled.
In the event any person, firm or corporation shall pay the privilege tax hereon on as many as four (4) wells drilled to a depth exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid, regardless of how many additional wells should be drilled during such calendar year.
In order for any person, firm or corporation to secure the exemption from additional taxes as provided in this subsection, such person, firm or corporation shall obtain statements in writing from the State Oil and Gas Board that such person, firm or corporation has drilled as many as eight (8) wells of not exceeding seven thousand (7,000) feet within the calendar year or has drilled as many as four (4) wells to a depth exceeding seven thousand (7,000) feet within the calendar year, and that the drilling rig is therefore entitled to the exemption from further additional tax as provided in this subsection.
(4) The privilege license shall identify the drilling rig upon which it is issued, and there shall be attached to such license an inventory of the rig. The license shall identify the location of the well for the drilling on which the license was issued. The person utilizing such rig shall keep such license with the rig for the purpose of exhibiting it at any time.
(5) The license issued shall not authorize the person to whom issued to operate any drilling rig other than the rig upon which it is issued and which is described therein. Such license shall be good, valid and usable for the drilling rig to which it is applicable as the same may be maintained and repaired or portions thereof replaced or renewed during the period for which it is issued, regardless of any changes of ownership thereof. The date of any parties to any changes of ownership thereof shall be noted upon the back of the original license issued to the taxpayer and signed by the original taxpayer or the purchaser, and such notation shall operate as a transfer of the privilege license as to the use of such drilling rig.
(6) The tax hereby imposed is levied upon drilling, owning or operating a drilling rig in the State of Mississippi, and there is hereby affixed a lien upon the drilling rig for the payment of the privilege tax; and upon the failure to pay such tax, the tax collector of the county may proceed to enforce the lien for the payment of the tax. If the tax is not paid within a period of twenty (20) days after the completion of the well there is hereby imposed a penalty of fifty percent (50%) of the tax due, which amount shall be collected in the same manner as the tax is collected. The sheriff is hereby authorized to levy upon and seize any property of the person, firm, corporation or association from whom such tax is due, including choses in action or any other form of indebtedness to which the remedies might apply. The sheriff shall be entitled to the same fees for his services in executing such seizure as are now allowed by law for service of warrants, to be collected in the same manner as now provided by law for like service.
(7) The * * * Department of Revenue
and the State Oil and Gas Board shall furnish to the tax collector all
information available to them to assist in the enforcement and collection of
the tax levied in this section.
(8) The taxes collected hereunder shall be paid into the general fund of the county unless the board of supervisors of the county shall, in its discretion, provide that the funds shall be distributed into the different tax funds of the county or of any taxing district or districts therein which, in the board's discretion, would have received taxes from the drilling rig involved had the same been taxed ad valorem.
SECTION 8. Section 27-19-81, Mississippi Code of 1972, is amended as follows:
27-19-81. (1) No vehicle shall be registered by the Department of Revenue or by a tax collector, and no license tag whatsoever shall be issued therefor, where the gross weight of such vehicle exceeds the limits provided by law. In the event of an emergency requiring the hauling of a greater gross weight than permitted by law, the owner or operator of such vehicle shall obtain an excess weight authorization from the Mississippi Department of Transportation or local authority having jurisdiction of the particular road, street or highway before operating such vehicle on the highways of this state to haul such a gross weight over a route to be designated by the aforesaid department. It shall then be necessary for the owner or operator of the vehicle to obtain a permit from the Transportation Department, which shall be issued by the department under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, but which permit shall likewise be obtained prior to the operation of such vehicle on the highways. No persons or agencies other than the Mississippi Department of Transportation shall have authority to issue the permits provided for in this section. The fee to be charged for such permits shall be computed in the same manner provided in Section 27-19-79 for each one thousand (1,000) pounds, or fractional part thereof, of gross weight above the licensed capacity of the vehicle, up to the maximum legal weights provided by this article on the roads to be traveled.
This subsection shall apply, but not be limited to, any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work.
Subject to Section 2 of this act, for each one thousand (1,000) pounds, or fractional part thereof, in excess of the weight authorized by Sections 63-5-29 and 63-5-33 for any such vehicle or in excess of the limits set by the Transportation Department for specified roads and bridges, the fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state, except that the fee for manufactured housing modular units, residential or commercial, shall be Two Cents (2¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state. Provided, however, no permit shall be issued for a fee of less than Ten Dollars ($10.00).
The Transportation Department may provide for an annual permit which will allow preapproved vehicles and loads to travel predesignated routes with self-issued permits. Under such self-issuance authority, the owner of the vehicle shall complete the permit in a format designated by the department, electronically transmit a copy to the department prior to the move, and ensure that a copy is in the possession of the operator. Vehicles having a gross weight exceeding the limits provided by law that have a nondivisible gross vehicle weight of ninety-five thousand (95,000) pounds or less, which are otherwise legal, shall not be restricted as to the hours of the day such vehicles may be operated on predesignated routes. The department shall bill the vehicle owner according to the provisions of the preceding paragraph. The department is authorized to modify predesignated routes at any time for cause, such as highway construction or hazardous highway conditions. The annual fee for the self-issuance permit authority obtained pursuant to this paragraph shall be Five Hundred Dollars ($500.00) per owner, regardless of the number of vehicles which he will operate pursuant to such permit, in addition to any other fees required by this section. Any vehicle and load being operated pursuant to this paragraph for which the operator does not have the permit or a copy thereof in his possession, or for which a copy of the permit was not electronically transmitted to the department, shall be deemed not to have a permit and shall be penalized accordingly.
It shall not be necessary for the owner or operator of a vehicle to obtain a permit pursuant to this subsection if such owner or operator has obtained for his vehicle an annual special permit for vehicles transporting heavy equipment pursuant to Section 63-5-52.
(2) Before operating a vehicle where the size of the load being hauled is in excess of that permitted by law, the owner or operator of such vehicle shall obtain excess size authorization from the Transportation Department or proper local authority and an excess size permit from the Transportation Department. Such excess size permit shall be issued by the Mississippi Department of Transportation under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, and it shall be obtained prior to the operation of such vehicle on the highways. The fee to be charged for such excess size permit shall be Ten Dollars ($10.00) per trip. Such permits may be issued for an extended period of time and must coincide with the expiration date and other provisions of the carrier's permit or authorization issued by the Transportation Department or local authority. The fee for such extended permits shall be based upon an annual fee of One Hundred Dollars ($100.00) per carrier. No permit shall be issued under this subsection if the issuance of the permit would violate federal law or would cause the State of Mississippi to lose federal aid funds. This subsection shall not apply to any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work or to any machinery or equipment operated on the highways or transported thereon in the course of normal farming activities, including cotton module transporters.
(3) The Executive Director of the Mississippi Department of Transportation may authorize certain carriers of property to issue overweight and/or oversize permits for vehicles owned or operated by such carriers, provided such carriers have blanket authorization from the Transportation Commission and also meet other requirements established by the Transportation Commission.
(4) The owner or operator of a vehicle hauling sand, gravel, woodchips, wood shavings, sawdust, fill dirt, agricultural products, bulk feed, wood pellets or unprocessed forestry products may apply to the Mississippi Department of Transportation for a harvest permit for the purpose of authorizing any such vehicles to operate on the highways in this state (other than the federal interstate system or those highways designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds at the maximum gross weight specified in Section 63-5-33). Harvest permits may be issued and are valid to permit any such vehicle to be operated on a highway in this state that has been designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds only if such vehicle operates in compliance with the provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars ($25.00) shall be charged for each permit issued. The permit shall be in the form of a decal which shall be affixed to each permitted vehicle on the upper left corner of the windshield on the driver's side. Each permit shall expire one (1) year from its date of issue. The fees collected under this subsection shall be deposited into a special fund that is created in the State Treasury. Monies in the fund shall be allocated and distributed quarterly, beginning September 30, 1994, to each of the counties of the state on an equal basis. Monies distributed to the counties under this subsection shall be deposited in each county's road and bridge fund and may be expended, upon approval of the board of supervisors, for any purpose for which county road and bridge fund monies lawfully may be expended.
(5) Any owner or operator who has met the requirements set by the Mississippi Transportation Commission may defer payment of permits issued by the department until the end of the current month. If full payment is not received by the twentieth of the following month, there may be added as damages to the total amount of the delinquency or deficiency the following percentages: ten percent (10%) for the first offense; fifteen percent (15%) for the second offense; and twenty-five percent (25%) for the third and any subsequent offense. Upon the third offense, the department may suspend the privilege to defer payment. The balance due shall become payable upon notice and demand by the department.
(6) The permit fee monies collected under this section, except as provided for in subsection (4) of this section, shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the Legislature for construction and reconstruction of highways.
(7) The department may waive the permits, taxes and fees set forth in this section whenever a motor vehicle is operated upon the public highways in this state in response to an emergency, a major disaster or the threat of a major disaster.
(8) The Mississippi Department of Transportation and any other law enforcement agency authorized to perform escort of a vehicle designated as a superload vehicle pursuant to regulations of the Mississippi Department of Transportation may charge a reasonable fee to perform the escort of superload vehicles. The fee charged for escort will be collected by the agency performing the escort.
SECTION 9. Section 27-25-1, Mississippi Code of 1972, is amended as follows:
27-25-1. (1) Subject to Section 2 of this act, there is hereby assessed and levied a privilege tax upon each person engaged within this state in the business of growing, felling, cutting, severing and producing logs or any timber products from the soil or water, for sale, profit or commercial use; or purchasing, logging, or selling logs or timber products for commercial purposes. The tax shall be as follows:
(a) For timber, all species used in the manufacture of lumber, veneer, chips or other products:
(i) One Dollar ($1.00) per thousand board feet, or Twelve Cents (12¢) per ton, for pine and other soft woods;
(ii) Seventy-five Cents (75¢) per thousand board feet, or Eight Cents (08¢) per ton, for hardwoods;
(b) For lumber, all species and kinds, including crossties: Seventy-five Cents (75¢) per thousand board feet actual board measure;
(c) For poles, piling, posts, stanchions and like timber products not manufactured into lumber: Three Dollars Sixty Cents ($3.60) per one hundred (100) cubic feet;
(d) For timber products purchased by cubic feet other than those listed in paragraph (c):
(i) Fifty-five Cents (55¢) per one hundred (100) cubic feet for pine and other soft woods;
(ii) Forty-one Cents (41¢) per one hundred (100) cubic feet for hardwoods;
(e) For pulpwood, all species and kinds except pine: Twenty-two and One-half Cents (22-1/2¢) per cord of one hundred twenty-eight (128) cubic feet;
(f) For pine pulpwood: Thirty Cents (30¢) per cord of one hundred twenty-eight (128) cubic feet;
(g) For stumpwood, lightwood or other distillate wood: Twenty-five Cents (25¢) per ton of two thousand (2,000) pounds;
(h) For turpentine crude gum: Thirty Cents (30¢) per barrel of four hundred (400) pounds;
(i) For all other timber products not hereinabove specified: Seventy-five Cents (75¢) per thousand board feet or Thirty-seven and One-half Cents (37-1/2¢) per cord of one hundred twenty-eight (128) cubic feet.
(2) If the tax has been paid by the producer, grower or vendor, then the purchaser shall report the purchases to the commissioner. This report shall be filed monthly by purchasers and shall give the following information: name and address of producer, grower or vendor, timber severance tax permit number, quantity purchased and quantity from each county in which timber products were severed. If tax has not been paid by producer, grower, or vendor, the tax shall be the liability of the purchaser and shall be paid by him.
(3) The tax hereby levied is primarily assessed against the grower of timber products or against the owner of the land from which the products were severed.
(4) The owner or owners of timber products produced or severed from the soil or water are hereby made proportionately responsible and liable for payment of any tax herein levied, and if the tax due is unpaid, then the taxes shall be paid to the commissioner by owner or owners. The tax shall operate as a first lien and privilege upon the timber products. The lien and privilege shall follow the timber products into the hands of the ultimate manufacturer or person or dealer.
SECTION 10. Section 27-31-79, Mississippi Code of 1972, is amended as follows:
27-31-79. The mineral documentary tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred and, subject to Section 2 of this act, the amount to be paid shall be determined as follows (provided that the minimum tax shall be One Dollar ($1.00)), to wit:
(a) Upon the filing and recording of each instrument creating, assigning or transferring a leasehold (or interest therein or any portion thereof) or conveying, transferring, excepting or reserving a mineral or royalty interest as above described, the primary term of which shall expire ten (10) years or less from the date of the execution of the instrument, the tax shall be a sum equal to Three Cents (3¢) per mineral or royalty acre conveyed, leased, assigned, excepted, reserved or transferred therein.
(b) Such tax shall be Six Cents (6¢) per mineral or royalty acre if the primary term of such interest shall expire more than ten (10) years and not exceeding twenty (20) years from the date of the execution of such instrument.
(c) Such tax shall be Eight Cents (8¢) per mineral or royalty acre if the primary term of such interest shall extend more than twenty (20) years from the date of the execution of such instrument.
SECTION 11. Section 49-19-115, Mississippi Code of 1972, is amended as follows:
49-19-115. (1) The boards of supervisors of all counties are hereby directed to levy a special tax to be known as "the forest acreage tax." Subject to Section 2 of this act, such tax shall be Two Cents (2¢) per acre on all timbered and uncultivatable lands in the county in order to receive the financial and supervisory cooperation of the State Forestry Commission in carrying out organized forest fire control and other provisions of Sections 49-19-111 through 49-19-117.
(2) In addition to the tax
levied under subsection (1) of this section, the boards of supervisors of all
counties are hereby directed to levy an additional forest acreage tax on all
timbered and uncultivatable lands in the county * * *
of Nine Cents (9¢) per acre per year, subject to Section 2 of this
act.
(3) Uncultivatable lands shall not include bogs, unreclaimed strip mine areas, coastal beach sands, tidal and freshwater marshes, beaver ponds and flood or flowage easements.
(4) Those homeowners described in Section 27-33-67(2), who qualify for the exemptions allowed in Article 1, Chapter 33, Title 27, Mississippi Code of 1972, shall be exempt from any forest acreage tax levied pursuant to this section.
(5) The provisions of this section and the tax levy required herein shall not be applicable to any counties which were not levying such forest acreage tax on January 1, 1989.
SECTION 12. Section 65-1-46, Mississippi Code of 1972, is amended as follows:
65-1-46. (1) There is created an Appeals Board of the Mississippi Transportation Commission. If any person feels aggrieved by a penalty for excess weight assessed against him by an agent or employee of the Mississippi Department of Transportation pursuant to Section 27-19-89, he may apply to the appeals board. Beginning July 1, 2021, the Appeals Board shall be administratively located within the Commercial Transportation Enforcement Division of the Mississippi Department of Public Safety and shall receive appeals with respect to penalties for excess weight assessed by agents or employees of the Commercial Transportation Enforcement Division.
(2) The members serving on the appeals board on April 7, 1995, shall continue to serve until July 1, 1995. On July 1, 1995, the appeals board shall be reconstituted to be composed of five (5) qualified people. The initial appointments to the reconstituted board shall be made no later than June 30, 1995, for terms to begin July 1, 1995, as follows: One (1) member shall be appointed by the Governor for a term ending on June 30, 1996, one (1) member shall be appointed by the Lieutenant Governor for a term ending on June 30, 1997, one (1) member shall be appointed by the Attorney General for a term ending on June 30, 1998, one (1) member shall be appointed by the Chairman of the State Tax Commission for a term ending on June 30, 1999, and one (1) member shall be appointed by the Executive Director of the Mississippi Department of Transportation for a term ending on June 30, 2000. After the expiration of the initial terms of the members of the reconstituted board, all subsequent appointments shall be made for terms of four (4) years from the expiration date of the previous term. Any member serving on the appeals board before July 1, 1995, may be reappointed to the reconstituted appeals board. Appointments to the board shall be with the advice and consent of the Senate; however, the advice and consent of the Senate shall not be required for the appointment of a person to the reconstituted appeals board for a term beginning on July 1, 1995, if such person was serving as a member of the appeals board on June 30, 1995, and such person received the advice and consent of the Senate for that appointment. The term of the member appointed by the Executive Director of the Mississippi Department of Transportation shall end on June 30, 2021, and the vacancy shall be filled by a member appointed by the Commissioner of Public Safety for a term ending on June 30, 2024, after which the position shall be for a four-year term.
(3) There shall be a chairman and vice chairman of the board who shall be elected by and from the membership of the board. Any member who fails to attend three (3) consecutive regular meetings of the board shall be subject to removal by a majority vote of the board. A majority of the members of the board shall constitute a quorum. The chairman, or a majority of the members of the board, may call meetings as may be required for the proper discharge of the board's duties. Members of the board, except a member who is an officer or employee of the Mississippi Department of Transportation or, beginning July 1, 2021, is an officer or employee of the Department of Public Safety, shall receive per diem in the amount authorized by Section 25-3-69, for each day spent in the actual discharge of their duties and shall be reimbursed for mileage and actual expenses incurred in the performance of their duties in accordance with the provisions of Section 25-3-41.
Application shall be made by petition in writing, within thirty (30) days after assessment of the penalty, for a hearing and a review of the amount of the assessment. At the hearing the appeals board shall try the issues presented according to the law and the facts and within guidelines set by the Transportation Commission or, beginning July 1, 2021, by the Department of Public Safety. Upon due consideration of all the facts relating to the assessment of the penalty, the appeals board, except as otherwise provided under this section or under Section 27-19-89, may require payment of the full amount of the assessment, may reduce the amount of the assessment or may dismiss imposition of the penalty entirely. The appeals board shall dismiss in its entirety the imposition of any penalty imposed against the holder of a harvest permit if the permittee proves to the appeals board, by clear and convincing evidence, that the average load transported by the permittee during the permittee's last five (5) haul days immediately preceding the day upon which the penalty appealed from was assessed did not exceed eighty thousand (80,000) pounds. Subject to Section 2 of this act, the appeals board shall reduce the penalty assessed against the holder of a harvest permit to a maximum of Two Cents (2¢) per pound of overweight if the permittee proves to the appeals board, by clear and convincing evidence, that the average load transported by the permittee during the permittee's last five (5) haul days immediately preceding the day upon which the penalty appealed from was assessed exceeded seventy-nine thousand nine hundred ninety-nine (79,999) pounds but did not exceed a gross vehicle weight tolerance of ten percent (10%), not to exceed eighty-eight thousand (88,000) pounds. The board shall make such orders in the matter as appear to it just and lawful and shall furnish copies thereof to the petitioner. If the appeals board orders the payment of the penalty, the petitioner shall pay the penalty, damages and interest, if any, within ten (10) days after the order is issued unless there is an application for appeal from the decision of the board as provided in the succeeding paragraph. Interest shall accrue on the penalty at the rate of one percent (1%) per month, or part of a month, beginning immediately after the expiration of the ten-day period.
If any person feels aggrieved by the decision of the appeals board, he may appeal the decision to the Chancery Court of the First Judicial District of Hinds County.
SECTION 13. Section 65-33-47, Mississippi Code of 1972, is amended as follows:
65-33-47. Subject to Section 2 of this act, where any county issues or has heretofore issued the bonds of the county under this chapter or any previous statutes of a similar character, an excise tax of not exceeding Three Cents (3¢) per gallon, in addition to any such tax levied and collected by the state in such counties, for the distribution of gasoline, may be collected by such counties. Such collection shall be made at the time and in the manner provided for the collection of the gasoline tax generally and shall be remitted by the auditor of the county at the same time as is remitted the amount due to the county out of the regular gasoline tax. The additional funds so derived shall be applied first towards any deficiency in the amount collected by the state and paid to such county which may be necessary for the liquidation of the interest accruing on, and to provide a sinking fund for the retirement of, such bonds issued by municipalities for road protection and refunds as hereinbefore provided. Any overplus or parts thereof may be used in the construction of road protection pavements or hard surfaced aprons to any existing road protection heretofore constructed, or to increase the strength or stability of any such existing road protection, or in the construction of additional road protection, or in the repair and maintenance of existing road protection, or road protection hereafter constructed, as the board of supervisors may elect. The taxes hereinabove provided for, upon the faith of which bonds may be issued, shall be levied and collected annually in an amount estimated to be equal to the interest and sinking fund on said bonds and shall not, until said bonds with interest thereon shall have been paid, be lowered beyond that amount which is estimated to be necessary to produce annually a sum sufficient to pay interest and provide a sinking fund, requirements on such bond issue or issues, provided such tax shall not exceed such reasonable sum as may be legally levied and collected; said tax and sinking fund may be used by the board of supervisors to retire bonds issued by municipalities for road protection purposes and refunds as hereinbefore provided.
Any such county may exempt from the payment of the additional tax levied on the distribution of gasoline, any and all gasoline which may be consumed by boats engaged in fishing, by boats in commerce between the states or in necessary duties as instrumentalities of the United States government, gasoline purchased for agricultural purposes or domestic purposes, as was defined by Section 12, Chapter 264, Laws of 1946. Such exemption shall be contained in the order of such board of supervisors levying the tax on such gasoline and, when such exemption is granted in such order, then no additional tax shall be required from the person distributing gasoline direct to consumers using same in operating boats for fishing, in commerce, or as instrumentalities of the United States government. When a distributor is entitled to the said exemption, he shall, when reporting and remitting to the auditor for the regular gasoline tax, report also in detail with respect to the distributions exempted from said additional tax in the same manner as is required in the section on exemptions and allowances in the chapter on gasoline taxes.
SECTION 14. Section 69-7-263, Mississippi Code of 1972, is amended as follows:
69-7-263. Subject to Section 2 of this act, there is hereby imposed and levied an assessment at a rate not to exceed Three Cents (3¢) per case on all eggs produced in Mississippi wherever distributed or marketed and on all eggs marketed in Mississippi wherever distributed or produced. The rate of assessment shall be determined by the board. At the time of the sale, the egg producer shall provide evidence that all assessments provided herein have been paid. However, if the first sale of the eggs is made to a dealer or distributor, the producer shall pay to the dealer or the distributor the amount of the assessment owed; whereupon the dealer or distributor to whom such payment is made shall remit the assessment to the Commissioner of Agriculture and Commerce in accordance with the rules and regulations established and promulgated by the board. The board or the commissioner shall have the power to cause any duly authorized agent or representative to enter upon the premises of any dealer or handler of eggs and examine, or cause to be examined by such agent, any books, papers and records which deal in any way with respect to the payment of the assessment or enforcement of the provisions of this article.
All costs incurred by the board or the commissioner in examining or causing the examination of such books, papers and records shall be taxed against the dealer or handler. Cost shall be assessed at the rate of One Hundred Dollars ($100.00) per day or fraction thereof for each agent conducting the examination. Travel expenses shall be assessed in the manner and amount specified in Section 25-3-41, and other expenses shall be assessed at actual cost. All costs taxed against a dealer or handler for the examination of books, papers and records shall be paid within fifteen (15) days from the date such notice of cost is mailed to the dealer or handler.
The proceeds of the assessment levied under this article shall be collected by the Commissioner of Agriculture and Commerce in such manner and method as shall be prescribed by him in accordance with the provisions of this article. The funds derived from the assessment shall be paid into the State Treasury on or before the fifteenth day of each month and shall be deposited in a special fund in the State Treasury, which shall be established by the State Treasurer to the credit of the Mississippi Egg Marketing Board, and such funds shall be used by the board solely for the administration of this article. All costs, expenses and obligations incurred by the board for its operation and carrying out the purposes of this article shall be paid out of the special fund herein provided for after expenditures thereof shall have been authorized by the Legislature. Provided further, that the Mississippi Egg Marketing Board shall render to the Mississippi Legislature a detailed annual report of all collections and expenditures of the monies collected under the provisions of this article. Any egg producer may request and receive a refund of the amount of assessment paid for the previous reporting period, provided he makes a written application with the Mississippi Egg Marketing Board within sixty (60) days from date of payment supported by bona fide copy of payment voucher and copy of canceled check. The application forms shall be prepared by the board and shall be available at the request of the producer. All such applications shall be processed and refunds paid within sixty (60) days after the funds have been received by the board.
SECTION 15. Section 69-10-5, Mississippi Code of 1972, is amended as follows:
69-10-5. (1) Subject to Section 2 of this act, there is imposed and levied an assessment at the rate of Two Cents (2¢) per bushel on all rice grown within the State of Mississippi; from and after July 1, 1991, the rate of assessment shall be increased by an additional One Cent (1¢) per bushel so that the total assessment equals Three Cents (3¢) per bushel. Such assessment shall be deducted by the purchaser from the amount paid the producer at the first point of sale, whether within or without the state. Assessments on rice put under loan to the Commodity Credit Corporation or purchased by the Commodity Credit Corporation and delivered to it shall be payable when such rice is placed under loan or is purchased. The Commodity Credit Corporation may require deduction and payment of the assessment from the loan proceeds or from the purchase price on the behalf of the producer. Assessments on rice put under loan to the Commodity Credit Corporation and redeemed by the producer before the takeover date, if already paid by having been deducted from the loan proceeds shall not be deducted by each miller or handler from the amount paid the producer at the first point of sale as provided in this section; otherwise, the assessment shall be deducted.
(2) The assessment imposed and levied by this section shall be payable to and collected by the Mississippi Department of Agriculture and Commerce, hereafter referred to as "the department," from the purchaser of such rice at the first point of sale or from the Commodity Credit Corporation as provided in subsection (1) of this section. The proceeds of the assessment collected by the department shall be deposited with the State Treasurer in a special fund, the "Mississippi Rice Promotion Fund," and promptly remitted to a foundation under such terms and conditions as the Rice Promotion Board deems necessary to ensure that such assessments are used properly in carrying out the purposes of this chapter.
(3) The Mississippi Department of Agriculture and Commerce shall submit to the Mississippi Rice Promotion Board a budget detailing and justifying the administrative costs of the department in administering the provisions of this chapter, and such budget must be approved by the Mississippi Rice Promotion Board by April 1 of each year. The department shall pay over to the Mississippi Rice Promotion Fund the funds collected, less an amount not to exceed three and one-half percent (3-1/2%) of the gross amount collected. The amount withheld by the department must be approved by the Mississippi Rice Promotion Board by July 1 of each year. The payments to the Mississippi Rice Promotion Board shall be accompanied by a complete report of all funds collected and disbursed.
(4) Each purchaser or the Commodity Credit Corporation shall keep a complete and accurate record of all rice handled by him and shall furnish each producer with a signed sales slip showing the number of bushels purchased from him and the amount deducted by him for the Mississippi Rice Promotion Fund. Such records shall be in such form and contain such other information as the department shall by rule or regulation prescribe. The records shall be preserved by the purchaser for a period of two (2) years and shall be offered for inspection at any time upon oral or written demand by the department or any duly authorized agent or representative thereof. Every purchaser or the Commodity Credit Corporation, at such time or times as the commissioner of the department may require, shall submit reports or other documentary information deemed necessary for the efficient and equitable collection of the assessment imposed in this chapter. The department shall have the power to cause any duly authorized agent or representative to enter upon the premises of any purchaser of rice and examine or cause to be examined by such agent, only books, papers and records which deal in any way with respect to the payment of the assessment or enforcement of the provisions of this chapter.
SECTION 16. This act shall take effect and be in force from and after July 1, 2026.