Department of Tourism; create.

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To: State Affairs;
Appropriations A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Haney

HOUSE BILL NO. 1118

AN ACT TO CREATE THE "MISSISSIPPI TOURISM REORGANIZATION 1
ACT"; TO CREATE THE MISSISSIPPI DEPARTMENT OF TOURISM; TO REQUIRE 2
THE GOVERNOR TO APPOINT, WITH THE ADVICE AND CONSENT OF THE 3
SENATE, AN EXECUTIVE DIRECTOR OF THE DEPARTMENT OF TOURISM; TO 4
PRESCRIBE THE GENERAL POWERS AND DUTIES OF THE MISSISSIPPI 5
DEPARTMENT OF TOURISM AND THE EXECUTIVE DIRECTOR; TO AUTHORIZE THE 6
MISSISSIPPI DEPARTMENT OF TOURISM TO ESTABLISH A PROGRAM OF GRANTS 7
TO BE MATCHED BY TOURISM ENTITIES IN THE STATE; TO AUTHORIZE THE 8
MISSISSIPPI DEPARTMENT OF TOURISM TO SELL ADVERTISING AND OTHER 9
TOURISM PROMOTIONAL INFORMATION AND TO CREATE THE MISSISSIPPI 10
DEPARTMENT OF TOURISM ADVERTISING FUND; TO CREATE THE MISSISSIPPI 11
TOURISM ASSOCIATION MARKETING ADVISORY BOARD TO ASSIST THE 12
MISSISSIPPI DEPARTMENT OF TOURISM; TO PROVIDE THAT THE DEPARTMENT 13
OF FINANCE AND ADMINISTRATION, THE DEPARTMENT OF INFORMATION 14
TECHNOLOGY, AND THE STATE PERSONNEL BOARD SHALL HAVE THE POWERS 15
NECESSARY IN CARRYING OUT THE CREATION OF THE MISSISSIPPI 16
DEPARTMENT OF TOURISM REQUIRED BY THIS ACT; TO AMEND SECTION 17
27-65-75, MISSISSIPPI CODE OF 1972, TO DIVERT A PORTION OF SALES 18
TAX REVENUE COLLECTED FROM RESTAURANTS AND HOTELS INTO THE 19
DEPARTMENT OF TOURISM ADVERTISING FUND INSTEAD OF THE MISSISSIPPI 20
DEVELOPMENT AUTHORITY TOURISM FUND; TO REPEAL SECTION 57-1-59, 21
MISSISSIPPI CODE OF 1972, WHICH PROVIDES GENERAL POWERS AND DUTIES 22
OF THE MISSISSIPPI DEVELOPMENT AUTHORITY WITH RESPECT TO TOURISM; 23
TO REPEAL SECTION 57-1-60, MISSISSIPPI CODE OF 1972, WHICH 24
AUTHORIZES THE DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT TO 25
ESTABLISH A PROGRAM OF GRANTS TO FINANCE, PROMOTE AND ADVERTISE 26
LOCAL TOURIST ATTRACTIONS; TO REPEAL SECTION 57-1-61, MISSISSIPPI 27
CODE OF 1972, WHICH PROVIDES FOR THE TRANSFER OF FUNCTIONS OF THE 28
TRAVEL AND TOURISM DIVISION OF THE AGRICULTURAL AND INDUSTRIAL 29
BOARD TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT; TO REPEAL SECTION 30
57-1-63, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE TRANSFER 31
OF POWERS AND DUTIES OF STATE AGENCIES RELATING TO TOURISM TO THE 32
MISSISSIPPI DEVELOPMENT AUTHORITY; TO REPEAL SECTION 57-1-64, 33
MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE MISSISSIPPI 34
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DEVELOPMENT AUTHORITY TO SELL ADVERTISING AND OTHER TOURISM 35
INFORMATION AND CREATES THE MISSISSIPPI DEVELOPMENT AUTHORITY 36
TOURISM ADVERTISING FUND; TO REPEAL SECTION 57-1-64.1, MISSISSIPPI 37
CODE OF 1972, WHICH CREATES THE MISSISSIPPI TOURISM ASSOCIATION 38
MARKETING ADVISORY BOARD TO ASSIST THE MISSISSIPPI DEVELOPMENT 39
AUTHORITY; AND FOR RELATED PURPOSES. 40
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 41
SECTION 1. Sections 1 through 9 of this act shall be known 42
and may be cited as the "Mississippi Tourism Reorganization Act". 43
SECTION 2. (1) There is hereby created the Mississippi 44
Department of Tourism. 45
(2) The department shall be responsible for the promotion, 46
development and support services for the tourism industry within 47
the state. 48
(3) All of the powers, duties, property, contractual rights 49
and obligations of the Tourism Division of the Mississippi 50
Development Authority shall be transferred to the Mississippi 51
Department of Tourism on July 1, 2026. The transfer of personnel 52
shall be commensurate with the number and classification of 53
positions allocated to that division. The transfer shall also 54
include direct support, clerical, data processing and 55
communications positions allocated to that division. 56
SECTION 3. The Governor shall appoint an executive director 57
of the Mississippi Department of Tourism with the advice and 58
consent of the Senate and in accordance with standards established 59
by the State Personnel Board. The executive director shall serve 60
at the will and pleasure of the Governor. The salary of the 61
executive director shall be set by the Governor, subject to the 62
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approval of the State Personnel Board, and shall be provided for 63
out of any funds made available for such purpose by the 64
Legislature, the federal government or other gifts or grants. The 65
executive director shall be responsible to the Governor for the 66
proper administration of the programs of tourism provided for 67
under Sections 1 through 9 of this act in conformity with the 68
policies adopted by the Governor and shall be responsible for 69
appointing directors of offices and any necessary supervisors, 70
assistants and employees. The salary and compensation of such 71
employees shall be subject to the rules and regulations adopted 72
and promulgated by the State Personnel Board as created under 73
Section 25-9-101 et seq. The executive director shall be the 74
State Tourism Director with such authority and responsibility as 75
is prescribed by law. 76
SECTION 4. The Mississippi Department of Tourism shall 77
provide the tourism services authorized by law, and in carrying 78
out the purposes of Sections 1 through 9 of this act, the 79
department is authorized: 80
(a) To expend funds received either by appropriation or 81
directly from federal or private sources; 82
(b) To develop and implement a comprehensive strategy 83
for branding, advertising, promotion and development of the 84
state's diverse tourism product; 85
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(c) To use best practices for developing and 86
coordinating marketing efforts, including data-driven and 87
trackable marketing and advertising strategies; 88
(d) To promote Mississippi state parks and other 89
outdoors and natural resources of the state; 90
(e) To develop individual plans and marketing 91
strategies for each of the state's five (5) distinct regions based 92
on their individual offerings, markets and growth opportunities; 93
(f) To coordinate with local tourism destination 94
marketing organizations to most effectively and efficiently market 95
their regions and tourism offerings to appropriate target markets; 96
(g) To support destination development and management 97
around the state, including strengthening the state's tourism 98
portfolio of museums, trails, wildlife and natural areas, state 99
parks, culinary meeting venues, offerings, civil rights, music, 100
beaches, casinos and attractions; 101
(h) To coordinate with all agencies of state government 102
the necessary promotional and advertising materials needed to 103
promote all facilities and programs which may be of interest to 104
travelers and tourists; 105
(i) To maintain an educational awareness program for 106
the citizens of the state to constantly encourage increased 107
development of activities of interest to tourists and the 108
traveling public; 109
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(j) To develop and maintain an information services 110
system to adequately guide tourists and the traveling public 111
within the boundaries of the state; 112
(k) To enter into contracts and other agreements with 113
local tourism commissions or similar entities for the purpose of 114
developing regional strategies for tourism promotion. The 115
Mississippi Department of Tourism, in conjunction with the 116
formulation of regional strategies for tourism promotion, may 117
require that local tourism commissions or similar entities enter 118
into agreements with the authority as a condition for receiving 119
any state grants to promote tourism; and 120
(l) To develop programs and projects promoting the 121
state's heritage, history, culture, literature and arts, including 122
the positive recovery of the state after damages caused by natural 123
disasters and demonstrating the state's attractiveness as a 124
tourism destination for those and other reasons. 125
SECTION 5. In carrying out his or her duties under Sections 126
1 through 9 of this act, the Executive Director of the Mississippi 127
Department of Tourism: 128
(a) Shall establish appropriate subordinate 129
administrative units within the department; 130
(b) Shall prepare and submit to the Governor and the 131
Legislature annual reports of activities and expenditures and, 132
before each regular session of the Legislature, coordinate budget 133
requests required for carrying out Sections 1 through 9 of this 134
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act and estimates of the amounts to be made available for this 135
purpose from all sources; 136
(c) Shall be empowered to exercise executive and 137
administrative supervision over all offices, programs and services 138
now existing or hereafter acquired or created under the 139
jurisdiction of the department; 140
(d) Shall take such other action as he or she deems 141
necessary or appropriate to effectuate the purposes of Sections 1 142
through 9 of this act; 143
(e) May delegate to any officer or employee of the 144
department such of his or her powers and duties as he or she finds 145
necessary to effectuate the purposes of Sections 1 through 9 of 146
this act. 147
SECTION 6. The Mississippi Department of Tourism, in its 148
discretion, may establish a program of grants to be matched by 149
tourism entities in the state to finance, promote and advertise 150
local tourist attractions. Monies committed to the program of 151
grants shall not lapse into the State General Fund at the end of a 152
fiscal year. Any program of grants established under this section 153
shall be in addition to those grants authorized by Title 57, 154
Chapter 27, Mississippi Code of 1972. 155
SECTION 7. (1) The Mississippi Department of Tourism is 156
authorized to sell advertising and other tourism promotional 157
information through the Mississippi Department of Tourism Internet 158
website and other marketing outlets, and to enter into agreements 159
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with tourism associations and similar entities for the purpose of 160
making and facilitating sales through the use of such entities. 161
Revenues received from such sales shall be placed into the special 162
fund created in subsection (2) of this section. 163
(2) There is created a special fund in the State Treasury to 164
be known as the "Mississippi Department of Tourism Advertising 165
Fund", which shall consist of monies from any source designated 166
for deposit into the fund. Any unexpended amounts remaining on 167
June 30, 2026, in the Mississippi Development Authority Tourism 168
Advertising Fund established in Section 57-1-64 shall be 169
transferred and deposited into the fund. Monies in the fund may 170
be used by the Mississippi Department of Tourism for the purpose 171
of paying costs incurred in connection with the purchase of 172
advertising, marketing, promotional information and materials, and 173
other services related to Mississippi tourism resources and 174
activities. Unexpended amounts remaining in the fund at the end 175
of a fiscal year shall not lapse into the State General Fund, and 176
any investment earnings or interest earned on amounts in the fund 177
shall be deposited to the credit of the fund. 178
(3) The Mississippi Department of Tourism shall have all 179
powers necessary to implement and administer the provisions of 180
this section. 181
SECTION 8. (1) There is hereby created a Mississippi 182
Tourism Association Marketing Advisory Board to assist the 183
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Mississippi Department of Tourism in the planning of initiatives 184
for advertising and promoting tourism in Mississippi. 185
(2) The advisory board shall be composed of the following 186
members: 187
(a) The Executive Director of the Mississippi Tourism 188
Association; 189
(b) The members of the Mississippi Tourism Association 190
Board of Directors, composed through the bylaws of the Mississippi 191
Tourism Association as being geographically and ethnically diverse 192
members from the five (5) tourism regions designated as the Hills, 193
the Delta, the Capital/River, the Pines and the Coastal regions of 194
Mississippi, and three (3) at-large members; 195
(c) Three (3) at-large members appointed by the 196
Governor; 197
(d) One (1) at-large member appointed by the Lieutenant 198
Governor; and 199
(e) One (1) at-large member appointed by the Speaker of 200
the House of Representatives. 201
(3) Members of the advisory board may not be compensated for 202
the performance of their duties. 203
(4) The advisory board will give input and advice to the 204
Mississippi Department of Tourism on marketing and advertising 205
planning, but shall have no executive powers at the Mississippi 206
Department of Tourism. 207
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(5) For marketing activities paid for with federal funds 208
related to the COVID-19 public health emergency and carried out by 209
either the Mississippi Department of Tourism or destination 210
marketing organizations, the advisory board will give input on 211
appropriate branding and messaging that communicates pertinent 212
public health information. 213
SECTION 9. The Department of Finance and Administration, the 214
Department of Information Technology and the State Personnel Board 215
shall have the powers necessary in carrying out the creation of 216
the Mississippi Department of Tourism required by Sections 1 217
through 9 of this act. 218
SECTION 10. Section 27-65-75, Mississippi Code of 1972, is 219
amended as follows: 220
27-65-75. On or before the fifteenth day of each month, the 221
revenue collected under the provisions of this chapter during the 222
preceding month shall be paid and distributed as follows: 223
(1) (a) On or before August 15, 1992, and each succeeding 224
month thereafter through July 15, 1993, eighteen percent (18%) of 225
the total sales tax revenue collected during the preceding month 226
under the provisions of this chapter, except that collected under 227
the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 228
business activities within a municipal corporation shall be 229
allocated for distribution to the municipality and paid to the 230
municipal corporation. Except as otherwise provided in this 231
paragraph (a), on or before August 15, 1993, and each succeeding 232
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month thereafter through August 15, 2025, eighteen and one-half 233
percent (18-1/2%) of the total sales tax revenue collected during 234
the preceding month under the provisions of this chapter, except 235
that collected under the provisions of Sections 27-65-15, 236
27-65-19(3), 27-65-21 and 27-65-24, on business activities within 237
a municipal corporation shall be allocated for distribution to the 238
municipality and paid to the municipal corporation. Except as 239
otherwise provided in this paragraph (a), on or before September 240
15, 2025, and each succeeding month thereafter, eighteen and 241
one-half percent (18.5%) of the total sales tax revenue collected 242
during the preceding month under this chapter, except that 243
collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 244
27-65-21 and 27-65-24, on business activities within a municipal 245
corporation shall be allocated for distribution and paid to the 246
municipal corporation. On or before September 15, 2025, and each 247
succeeding month thereafter, twenty-five and nine-tenths percent 248
(25.9%) of the total sales tax revenue collected during the 249
preceding month under Section 27-65-17(1)(n) on business 250
activities within a municipal corporation shall be allocated for 251
distribution and paid to the municipal corporation. However, in 252
the event the State Auditor issues a certificate of noncompliance 253
pursuant to Section 21-35-31, the department shall withhold ten 254
percent (10%) of the allocations and payments to the municipality 255
that would otherwise be payable to the municipality under this 256
paragraph (a) until such time that the department receives written 257
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notice of the cancellation of a certificate of noncompliance from 258
the State Auditor. 259
A municipal corporation, for the purpose of distributing the 260
tax under this subsection, shall mean and include all incorporated 261
cities, towns and villages. 262
Monies allocated for distribution and credited to a municipal 263
corporation under this paragraph may be pledged as security for a 264
loan if the distribution received by the municipal corporation is 265
otherwise authorized or required by law to be pledged as security 266
for such a loan. 267
In any county having a county seat that is not an 268
incorporated municipality, the distribution provided under this 269
subsection shall be made as though the county seat was an 270
incorporated municipality; however, the distribution to the 271
municipality shall be paid to the county treasury in which the 272
municipality is located, and those funds shall be used for road, 273
bridge and street construction or maintenance in the county. 274
(b) On or before August 15, 2006, and each succeeding 275
month thereafter through August 15, 2025, eighteen and one-half 276
percent (18-1/2%) of the total sales tax revenue collected during 277
the preceding month under the provisions of this chapter, except 278
that collected under the provisions of Sections 27-65-15, 279
27-65-19(3) and 27-65-21, on business activities on the campus of 280
a state institution of higher learning or community or junior 281
college whose campus is not located within the corporate limits of 282
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a municipality, shall be allocated for distribution to the state 283
institution of higher learning or community or junior college and 284
paid to the state institution of higher learning or community or 285
junior college. On or before September 15, 2025, and each 286
succeeding month thereafter, eighteen and one-half percent (18.5%) 287
of the total sales tax revenue collected during the preceding 288
month under this chapter, except that collected under Sections 289
27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business 290
activities on the campus of a state institution of higher learning 291
or community or junior college whose campus is not located within 292
the corporate limits of a municipality, shall be allocated for 293
distribution and paid to the state institution of higher learning 294
or community or junior college. On or before September 15, 2025, 295
and each succeeding month thereafter, twenty-five and nine-tenths 296
percent (25.9%) of the total sales tax revenue collected during 297
the preceding month under Section 27-65-17(1)(n) on business 298
activities on the campus of a state institution of higher learning 299
or community or junior college whose campus is not located within 300
the corporate limits of a municipality, shall be allocated for 301
distribution and paid to the state institution of higher learning 302
or community or junior college. 303
(c) On or before August 15, 2018, and each succeeding 304
month thereafter until August 14, 2019, two percent (2%) of the 305
total sales tax revenue collected during the preceding month under 306
the provisions of this chapter, except that collected under the 307
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provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 308
27-65-24, on business activities within the corporate limits of 309
the City of Jackson, Mississippi, shall be deposited into the 310
Capitol Complex Improvement District Project Fund created in 311
Section 29-5-215. On or before August 15, 2019, and each 312
succeeding month thereafter until August 14, 2020, four percent 313
(4%) of the total sales tax revenue collected during the preceding 314
month under the provisions of this chapter, except that collected 315
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 316
and 27-65-24, on business activities within the corporate limits 317
of the City of Jackson, Mississippi, shall be deposited into the 318
Capitol Complex Improvement District Project Fund created in 319
Section 29-5-215. On or before August 15, 2020, and each 320
succeeding month thereafter through July 15, 2023, six percent 321
(6%) of the total sales tax revenue collected during the preceding 322
month under the provisions of this chapter, except that collected 323
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 324
and 27-65-24, on business activities within the corporate limits 325
of the City of Jackson, Mississippi, shall be deposited into the 326
Capitol Complex Improvement District Project Fund created in 327
Section 29-5-215. On or before August 15, 2023, and each 328
succeeding month thereafter through August 15, 2025, nine percent 329
(9%) of the total sales tax revenue collected during the preceding 330
month under the provisions of this chapter, except that collected 331
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 332
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and 27-65-24, on business activities within the corporate limits 333
of the City of Jackson, Mississippi, shall be deposited into the 334
Capitol Complex Improvement District Project Fund created in 335
Section 29-5-215. On or before September 15, 2025, and each 336
succeeding month thereafter, nine percent (9%) of the total sales 337
tax revenue collected during the preceding month under this 338
chapter, except that collected under Sections 27-65-15, 339
27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business 340
activities within the corporate limits of the City of Jackson, 341
Mississippi, shall be deposited into the Capitol Complex 342
Improvement District Project Fund created in Section 27-5-215. On 343
or before September 15, 2025, and each succeeding month 344
thereafter, twelve and six-tenths percent (12.6%) of the total 345
sales tax revenue collected during the preceding month under 346
Section 27-65-17(1)(n) on business activities within the corporate 347
limits of the City of Jackson, Mississippi, shall be deposited 348
into the Capitol Complex Improvement District Project Fund created 349
in Section 27-5-215. 350
(d) (i) Except as otherwise provided in this paragraph 351
(d), on or before the fifteenth day of the month that the 352
diversion authorized by this section begins, and each succeeding 353
month thereafter, eighteen and one-half percent (18-1/2%) of the 354
total sales tax revenue collected during the preceding month under 355
the provisions of this chapter, except that collected under the 356
provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 357
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business activities within a redevelopment project area developed 358
under a redevelopment plan adopted under the Tax Increment 359
Financing Act (Section 21-45-1 et seq.) shall be allocated for 360
distribution to the county in which the project area is located 361
if: 362
1. The county: 363
a. Borders on the Mississippi Sound and 364
the State of Alabama, or 365
b. Is Harrison County, Mississippi, and 366
the project area is within a radius of two (2) miles from the 367
intersection of Interstate 10 and Menge Avenue; 368
2. The county has issued bonds under Section 369
21-45-9 to finance all or a portion of a redevelopment project in 370
the redevelopment project area; 371
3. Any debt service for the indebtedness 372
incurred is outstanding; and 373
4. A development with a value of Ten Million 374
Dollars ($10,000,000.00) or more is, or will be, located in the 375
redevelopment area. 376
(ii) For a county that is eligible to receive 377
funds under this paragraph (d), as determined by the department 378
under this paragraph (d), from and after September 15, 2025, and 379
each succeeding month thereafter, eighteen and one-half percent 380
(18.5%) of the total sales tax revenue collected during the 381
preceding month under this chapter, except that collected under 382
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Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on 383
business activities within a redevelopment project area developed 384
under a redevelopment plan adopted under the Tax Increment 385
Financing Act (Section 21-45-1 et seq.) shall be allocated for 386
distribution to the county in which the project is located, and 387
twenty-five and nine-tenths percent (25.9%) of the total sales tax 388
revenue collected during the preceding month under Section 389
27-65-17(1)(n) shall be allocated for distribution to that county. 390
(iii) Before any sales tax revenue may be 391
allocated for distribution to a county under this paragraph (d), 392
the county shall certify to the Department of Revenue that the 393
requirements of this paragraph (d) have been met, the amount of 394
bonded indebtedness that has been incurred by the county for the 395
redevelopment project and the expected date the indebtedness 396
incurred by the county will be satisfied. 397
(iv) The diversion of sales tax revenue authorized 398
by this paragraph (d) shall begin the month following the month in 399
which the Department of Revenue determines that the requirements 400
of this paragraph (d) have been met. The diversion shall end the 401
month the indebtedness incurred by the county is satisfied. All 402
revenue received by the county under this paragraph (d) shall be 403
deposited in the fund required to be created in the tax increment 404
financing plan under Section 21-45-11 and be utilized solely to 405
satisfy the indebtedness incurred by the county. 406
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(2) On or before September 15, 1987, and each succeeding 407
month thereafter, from the revenue collected under this chapter 408
during the preceding month, One Million One Hundred Twenty-five 409
Thousand Dollars ($1,125,000.00) shall be allocated for 410
distribution to municipal corporations as defined under subsection 411
(1) of this section in the proportion that the number of gallons 412
of gasoline and diesel fuel sold by distributors to consumers and 413
retailers in each such municipality during the preceding fiscal 414
year bears to the total gallons of gasoline and diesel fuel sold 415
by distributors to consumers and retailers in municipalities 416
statewide during the preceding fiscal year. The Department of 417
Revenue shall require all distributors of gasoline and diesel fuel 418
to report to the department monthly the total number of gallons of 419
gasoline and diesel fuel sold by them to consumers and retailers 420
in each municipality during the preceding month. The Department 421
of Revenue shall have the authority to promulgate such rules and 422
regulations as is necessary to determine the number of gallons of 423
gasoline and diesel fuel sold by distributors to consumers and 424
retailers in each municipality. In determining the percentage 425
allocation of funds under this subsection for the fiscal year 426
beginning July 1, 1987, and ending June 30, 1988, the Department 427
of Revenue may consider gallons of gasoline and diesel fuel sold 428
for a period of less than one (1) fiscal year. For the purposes 429
of this subsection, the term "fiscal year" means the fiscal year 430
beginning July 1 of a year. 431
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(3) On or before September 15, 1987, and on or before the 432
fifteenth day of each succeeding month, until the date specified 433
in Section 65-39-35, the proceeds derived from contractors' taxes 434
levied under Section 27-65-21 on contracts for the construction or 435
reconstruction of highways designated under the highway program 436
created under Section 65-3-97 shall, except as otherwise provided 437
in Section 31-17-127, be deposited into the State Treasury to the 438
credit of the State Highway Fund to be used to fund that highway 439
program. The Mississippi Department of Transportation shall 440
provide to the Department of Revenue such information as is 441
necessary to determine the amount of proceeds to be distributed 442
under this subsection. 443
(4) On or before August 15, 1994, and on or before the 444
fifteenth day of each succeeding month through July 15, 1999, from 445
the proceeds of gasoline, diesel fuel or kerosene taxes as 446
provided in Section 27-5-101(a)(ii)1, Four Million Dollars 447
($4,000,000.00) shall be deposited in the State Treasury to the 448
credit of a special fund designated as the "State Aid Road Fund," 449
created by Section 65-9-17. On or before August 15, 1999, and on 450
or before the fifteenth day of each succeeding month through 451
August 15, 2026, from the total amount of the proceeds of 452
gasoline, diesel fuel or kerosene taxes apportioned by Section 453
27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an 454
amount equal to twenty-three and one-fourth percent (23-1/4%) of 455
those funds, whichever is the greater amount, shall be deposited 456
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in the State Treasury to the credit of the "State Aid Road Fund," 457
created by Section 65-9-17. After August 15, 2025, from the total 458
amount of the proceeds of gasoline, diesel fuel or kerosene taxes 459
apportioned by Section 27-5-101(a)(ii)1 and (iii), Five Million 460
Dollars ($5,000,000.00) or an amount equal to twenty-three and 461
one-fourth percent (23-1/4%) of those funds, whichever is greater, 462
shall be deposited in the State Treasury to the credit of the 463
"State Aid Road Fund" on or before September 15, 2025, and on or 464
before the fifteenth day of each succeeding month through August 465
15, 2026, and Six Million Five Hundred Thousand Dollars 466
($6,500,000.00) or an amount equal to twenty-three and one-fourth 467
percent (23-1/4%) of those funds, whichever is greater, shall be 468
deposited in the State Treasury to the credit of the "State Aid 469
Road Fund" on or before September 15, 2026, and on or before the 470
fifteenth day of each succeeding month through August 15, 2027, 471
and Eight Million Dollars ($8,000,000.00) or an amount equal to 472
twenty-three and one-fourth percent (23-1/4%) of those funds, 473
whichever is greater, shall be deposited in the State Treasury to 474
the credit of the "State Aid Road Fund" on or before September 15, 475
2027, and on or before the fifteenth day of each succeeding month. 476
From the amount of taxes paid into the special fund under this 477
subsection and subsection (9) of this section, there shall be 478
first deducted and paid the amount necessary to pay the expenses 479
of the Office of State Aid Road Construction, as authorized by the 480
Legislature for all other general and special fund agencies. The 481
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remainder of the funds shall be allocated monthly to the several 482
counties in accordance with the following formula: 483
(a) One-third (1/3) shall be allocated to all counties 484
in equal shares; 485
(b) One-third (1/3) shall be allocated to counties 486
based on the proportion that the total number of rural road miles 487
in a county bears to the total number of rural road miles in all 488
counties of the state; and 489
(c) One-third (1/3) shall be allocated to counties 490
based on the proportion that the rural population of the county 491
bears to the total rural population in all counties of the state, 492
according to the latest federal decennial census. 493
For the purposes of this subsection, the term "gasoline, 494
diesel fuel or kerosene taxes" means such taxes as defined in 495
paragraph (f) of Section 27-5-101. 496
The amount of funds allocated to any county under this 497
subsection for any fiscal year after fiscal year 1994 shall not be 498
less than the amount allocated to the county for fiscal year 1994. 499
Any reference in the general laws of this state or the 500
Mississippi Code of 1972 to Section 27-5-105 shall mean and be 501
construed to refer and apply to subsection (4) of Section 502
27-65-75. 503
(5) On or before August 15, 2024, and each succeeding month 504
thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred 505
Sixty-six Dollars ($1,666,666.00) shall be paid into the special 506
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fund known as the Education Enhancement Fund created and existing 507
under the provisions of Section 37-61-33. 508
(6) An amount each month beginning August 15, 1983, through 509
November 15, 1986, as specified in Section 6, Chapter 542, Laws of 510
1983, shall be paid into the special fund known as the 511
Correctional Facilities Construction Fund created in Section 6, 512
Chapter 542, Laws of 1983. 513
(7) On or before August 15, 1992, and each succeeding month 514
thereafter through July 15, 2000, two and two hundred sixty-six 515
one-thousandths percent (2.266%) of the total sales tax revenue 516
collected during the preceding month under the provisions of this 517
chapter, except that collected under the provisions of Section 518
27-65-17(2), shall be deposited by the department into the School 519
Ad Valorem Tax Reduction Fund created under Section 37-61-35. On 520
or before August 15, 2000, and each succeeding month thereafter 521
through August 15, 2025, two and two hundred sixty-six 522
one-thousandths percent (2.266%) of the total sales tax revenue 523
collected during the preceding month under the provisions of this 524
chapter, except that collected under the provisions of Section 525
27-65-17(2), shall be deposited into the School Ad Valorem Tax 526
Reduction Fund created under Section 37-61-35 until such time that 527
the total amount deposited into the fund during a fiscal year 528
equals Forty-two Million Dollars ($42,000,000.00). Thereafter, 529
the amounts diverted under this subsection (7) during the fiscal 530
year in excess of Forty-two Million Dollars ($42,000,000.00) shall 531
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be deposited into the Education Enhancement Fund created under 532
Section 37-61-33 for appropriation by the Legislature as other 533
education needs and shall not be subject to the percentage 534
appropriation requirements set forth in Section 37-61-33. On or 535
before September 15, 2025, and each succeeding month thereafter, 536
two and two hundred sixty-six one-thousandths percent (2.266%) of 537
the total sales tax revenue collected during the preceding month 538
under this chapter, except that collected under Section 539
27-65-17(1)(n) and (2), and three and seventeen one-hundredths 540
percent (3.17%) of the total sales tax revenue collected during 541
the preceding month under Section 27-65-17(1)(n), shall be 542
deposited into the School Ad Valorem Tax Reduction Fund created 543
under Section 37-61-35 until such time that the total amount 544
deposited into the fund during a fiscal year equals Forty-two 545
Million Dollars ($42,000,000.00). Thereafter, the amounts 546
diverted under this subsection (7) during the fiscal year in 547
excess of Forty-two Million Dollars ($42,000,000.00) shall be 548
deposited into the Education Enhancement Fund created under 549
Section 37-61-33 for appropriation by the Legislature as other 550
education needs and shall not be subject to the percentage 551
appropriation requirements set forth in Section 37-61-33. 552
(8) On or before August 15, 1992, and each succeeding month 553
thereafter through August 15, 2025, nine and seventy-three 554
one-thousandths percent (9.073%) of the total sales tax revenue 555
collected during the preceding month under the provisions of this 556
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chapter, except that collected under the provisions of Section 557
27-65-17(2), shall be deposited into the Education Enhancement 558
Fund created under Section 37-61-33. On or before September 15, 559
2025, and each succeeding month thereafter, nine and seventy-three 560
one-thousandths percent (9.073%) of the total sales tax revenue 561
collected during the preceding month under this chapter, except 562
that collected under Section 27-65-17(1)(n) and (2), and twelve 563
and seven-tenths percent (12.7%) of the total sales tax revenue 564
collected during the preceding month under Section 27-65-17(1)(n), 565
shall be deposited into the Education Enhancement Fund created 566
under Section 37-61-33. 567
(9) On or before August 15, 1994, and each succeeding month 568
thereafter, from the revenue collected under this chapter during 569
the preceding month, Two Hundred Fifty Thousand Dollars 570
($250,000.00) shall be paid into the State Aid Road Fund. 571
(10) On or before August 15, 1994, and each succeeding month 572
thereafter through August 15, 1995, from the revenue collected 573
under this chapter during the preceding month, Two Million Dollars 574
($2,000,000.00) shall be deposited into the Motor Vehicle Ad 575
Valorem Tax Reduction Fund established in Section 27-51-105. 576
(11) Notwithstanding any other provision of this section to 577
the contrary, on or before February 15, 1995, and each succeeding 578
month thereafter, the sales tax revenue collected during the 579
preceding month under the provisions of Section 27-65-17(2) and 580
the corresponding levy in Section 27-65-23 on the rental or lease 581
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of private carriers of passengers and light carriers of property 582
as defined in Section 27-51-101 shall be deposited, without 583
diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund 584
established in Section 27-51-105. 585
(12) Notwithstanding any other provision of this section to 586
the contrary, on or before August 15, 1995, and each succeeding 587
month thereafter, the sales tax revenue collected during the 588
preceding month under the provisions of Section 27-65-17(1) on 589
retail sales of private carriers of passengers and light carriers 590
of property, as defined in Section 27-51-101 and the corresponding 591
levy in Section 27-65-23 on the rental or lease of these vehicles, 592
shall be deposited, after diversion, into the Motor Vehicle Ad 593
Valorem Tax Reduction Fund established in Section 27-51-105. 594
(13) On or before July 15, 1994, and on or before the 595
fifteenth day of each succeeding month thereafter, that portion of 596
the avails of the tax imposed in Section 27-65-22 that is derived 597
from activities held on the Mississippi State Fairgrounds Complex 598
shall be paid into a special fund that is created in the State 599
Treasury and shall be expended upon legislative appropriation 600
solely to defray the costs of repairs and renovation at the Trade 601
Mart and Coliseum. 602
(14) On or before August 15, 1998, and each succeeding month 603
thereafter through July 15, 2005, that portion of the avails of 604
the tax imposed in Section 27-65-23 that is derived from sales by 605
cotton compresses or cotton warehouses and that would otherwise be 606
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paid into the General Fund shall be deposited in an amount not to 607
exceed Two Million Dollars ($2,000,000.00) into the special fund 608
created under Section 69-37-39. On or before August 15, 2007, and 609
each succeeding month thereafter through July 15, 2010, that 610
portion of the avails of the tax imposed in Section 27-65-23 that 611
is derived from sales by cotton compresses or cotton warehouses 612
and that would otherwise be paid into the General Fund shall be 613
deposited in an amount not to exceed Two Million Dollars 614
($2,000,000.00) into the special fund created under Section 615
69-37-39 until all debts or other obligations incurred by the 616
Certified Cotton Growers Organization under the Mississippi Boll 617
Weevil Management Act before January 1, 2007, are satisfied in 618
full. On or before August 15, 2010, and each succeeding month 619
thereafter through July 15, 2011, fifty percent (50%) of that 620
portion of the avails of the tax imposed in Section 27-65-23 that 621
is derived from sales by cotton compresses or cotton warehouses 622
and that would otherwise be paid into the General Fund shall be 623
deposited into the special fund created under Section 69-37-39 624
until such time that the total amount deposited into the fund 625
during a fiscal year equals One Million Dollars ($1,000,000.00). 626
On or before August 15, 2011, and each succeeding month 627
thereafter, that portion of the avails of the tax imposed in 628
Section 27-65-23 that is derived from sales by cotton compresses 629
or cotton warehouses and that would otherwise be paid into the 630
General Fund shall be deposited into the special fund created 631
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under Section 69-37-39 until such time that the total amount 632
deposited into the fund during a fiscal year equals One Million 633
Dollars ($1,000,000.00). 634
(15) Notwithstanding any other provision of this section to 635
the contrary, on or before September 15, 2000, and each succeeding 636
month thereafter, the sales tax revenue collected during the 637
preceding month under the provisions of Section 638
27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, 639
without diversion, into the Telecommunications Ad Valorem Tax 640
Reduction Fund established in Section 27-38-7. 641
(16) (a) On or before August 15, 2000, and each succeeding 642
month thereafter, the sales tax revenue collected during the 643
preceding month under the provisions of this chapter on the gross 644
proceeds of sales of a project as defined in Section 57-30-1 shall 645
be deposited, after all diversions except the diversion provided 646
for in subsection (1) of this section, into the Sales Tax 647
Incentive Fund created in Section 57-30-3. 648
(b) On or before August 15, 2007, and each succeeding 649
month thereafter, eighty percent (80%) of the sales tax revenue 650
collected during the preceding month under the provisions of this 651
chapter from the operation of a tourism project under the 652
provisions of Sections 57-26-1 through 57-26-5, shall be 653
deposited, after the diversions required in subsections (7) and 654
(8) of this section, into the Tourism Project Sales Tax Incentive 655
Fund created in Section 57-26-3. 656
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(17) Notwithstanding any other provision of this section to 657
the contrary, on or before April 15, 2002, and each succeeding 658
month thereafter, the sales tax revenue collected during the 659
preceding month under Section 27-65-23 on sales of parking 660
services of parking garages and lots at airports shall be 661
deposited, without diversion, into the special fund created under 662
Section 27-5-101(d). 663
(18) [Repealed] 664
(19) (a) On or before August 15, 2005, and each succeeding 665
month thereafter, the sales tax revenue collected during the 666
preceding month under the provisions of this chapter on the gross 667
proceeds of sales of a business enterprise located within a 668
redevelopment project area under the provisions of Sections 669
57-91-1 through 57-91-11, and the revenue collected on the gross 670
proceeds of sales from sales made to a business enterprise located 671
in a redevelopment project area under the provisions of Sections 672
57-91-1 through 57-91-11 (provided that such sales made to a 673
business enterprise are made on the premises of the business 674
enterprise), shall, except as otherwise provided in this 675
subsection (19), be deposited, after all diversions, into the 676
Redevelopment Project Incentive Fund as created in Section 677
57-91-9. 678
(b) For a municipality participating in the Economic 679
Redevelopment Act created in Sections 57-91-1 through 57-91-11, 680
the diversion provided for in subsection (1) of this section 681
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attributable to the gross proceeds of sales of a business 682
enterprise located within a redevelopment project area under the 683
provisions of Sections 57-91-1 through 57-91-11, and attributable 684
to the gross proceeds of sales from sales made to a business 685
enterprise located in a redevelopment project area under the 686
provisions of Sections 57-91-1 through 57-91-11 (provided that 687
such sales made to a business enterprise are made on the premises 688
of the business enterprise), shall be deposited into the 689
Redevelopment Project Incentive Fund as created in Section 690
57-91-9, as follows: 691
(i) For the first six (6) years in which payments 692
are made to a developer from the Redevelopment Project Incentive 693
Fund, one hundred percent (100%) of the diversion shall be 694
deposited into the fund; 695
(ii) For the seventh year in which such payments 696
are made to a developer from the Redevelopment Project Incentive 697
Fund, eighty percent (80%) of the diversion shall be deposited 698
into the fund; 699
(iii) For the eighth year in which such payments 700
are made to a developer from the Redevelopment Project Incentive 701
Fund, seventy percent (70%) of the diversion shall be deposited 702
into the fund; 703
(iv) For the ninth year in which such payments are 704
made to a developer from the Redevelopment Project Incentive Fund, 705
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sixty percent (60%) of the diversion shall be deposited into the 706
fund; and 707
(v) For the tenth year in which such payments are 708
made to a developer from the Redevelopment Project Incentive Fund, 709
fifty percent (50%) of the funds shall be deposited into the fund. 710
(20) On or before January 15, 2007, and each succeeding 711
month thereafter, eighty percent (80%) of the sales tax revenue 712
collected during the preceding month under the provisions of this 713
chapter from the operation of a tourism project under the 714
provisions of Sections 57-28-1 through 57-28-5 shall be deposited, 715
after the diversions required in subsections (7) and (8) of this 716
section, into the Tourism Sales Tax Incentive Fund created in 717
Section 57-28-3. 718
(21) (a) On or before April 15, 2007, and each succeeding 719
month thereafter through June 15, 2013, One Hundred Fifty Thousand 720
Dollars ($150,000.00) of the sales tax revenue collected during 721
the preceding month under the provisions of this chapter shall be 722
deposited into the MMEIA Tax Incentive Fund created in Section 723
57-101-3. 724
(b) On or before July 15, 2013, and each succeeding 725
month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) 726
of the sales tax revenue collected during the preceding month 727
under the provisions of this chapter shall be deposited into the 728
Mississippi Development Authority Job Training Grant Fund created 729
in Section 57-1-451. 730
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(22) On or before June 1, 2024, and each succeeding month 731
thereafter until December 31, 2057, an amount determined annually 732
by the Mississippi Development Authority of the sales tax revenue 733
collected during the preceding month under the provisions of this 734
chapter shall be deposited into the MMEIA Tax Incentive Fund 735
created in Section 57-125-3. This amount shall be based on 736
estimated payments due within the upcoming year to construction 737
contractors pursuant to construction contracts subject to the tax 738
imposed by Section 27-65-21 for construction to be performed on 739
the project site of a project defined under Section 740
57-75-5(f)(xxxiii) for the coming year. 741
(23) Notwithstanding any other provision of this section to 742
the contrary, on or before August 15, 2009, and each succeeding 743
month thereafter, the sales tax revenue collected during the 744
preceding month under the provisions of Section 27-65-201 shall be 745
deposited, without diversion, into the Motor Vehicle Ad Valorem 746
Tax Reduction Fund established in Section 27-51-105. 747
(24) (a) On or before August 15, 2019, and each month 748
thereafter through July 15, 2020, one percent (1%) of the total 749
sales tax revenue collected during the preceding month from 750
restaurants and hotels shall be allocated for distribution to the 751
Mississippi * * * Department of Tourism Advertising Fund 752
established under * * * Section 7 of this act, to be used 753
exclusively for the purpose stated therein. On or before August 754
15, 2020, and each month thereafter through July 15, 2021, two 755
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percent (2%) of the total sales tax revenue collected during the 756
preceding month from restaurants and hotels shall be allocated for 757
distribution to the Mississippi * * * Department of Tourism 758
Advertising Fund established under * * * Section 7 of this act, to 759
be used exclusively for the purpose stated therein. On or before 760
August 15, 2021, and each month thereafter, three percent (3%) of 761
the total sales tax revenue collected during the preceding month 762
from restaurants and hotels shall be allocated for distribution to 763
the Mississippi * * * Department of Tourism Advertising Fund 764
established under * * * Section 7 of this act, to be used 765
exclusively for the purpose stated therein. The revenue diverted 766
pursuant to this subsection shall not be available for expenditure 767
until February 1, 2020. 768
(b) The Joint Legislative Committee on Performance 769
Evaluation and Expenditure Review (PEER) must provide an annual 770
report to the Legislature indicating the amount of funds deposited 771
into the Mississippi * * * Department of Tourism Advertising Fund 772
established under * * * Section 7 of this act, and a detailed 773
record of how the funds are spent. 774
(25) The remainder of the amounts collected under the 775
provisions of this chapter shall be paid into the State Treasury 776
to the credit of the General Fund. 777
(26) (a) It shall be the duty of the municipal officials of 778
any municipality that expands its limits, or of any community that 779
incorporates as a municipality, to notify the commissioner of that 780
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action thirty (30) days before the effective date. Failure to so 781
notify the commissioner shall cause the municipality to forfeit 782
the revenue that it would have been entitled to receive during 783
this period of time when the commissioner had no knowledge of the 784
action. 785
(b) (i) Except as otherwise provided in subparagraph 786
(ii) of this paragraph, if any funds have been erroneously 787
disbursed to any municipality or any overpayment of tax is 788
recovered by the taxpayer, the commissioner may make correction 789
and adjust the error or overpayment with the municipality by 790
withholding the necessary funds from any later payment to be made 791
to the municipality. 792
(ii) Subject to the provisions of Sections 793
27-65-51 and 27-65-53, if any funds have been erroneously 794
disbursed to a municipality under subsection (1) of this section 795
for a period of three (3) years or more, the maximum amount that 796
may be recovered or withheld from the municipality is the total 797
amount of funds erroneously disbursed for a period of three (3) 798
years beginning with the date of the first erroneous disbursement. 799
However, if during such period, a municipality provides written 800
notice to the Department of Revenue indicating the erroneous 801
disbursement of funds, then the maximum amount that may be 802
recovered or withheld from the municipality is the total amount of 803
funds erroneously disbursed for a period of one (1) year beginning 804
with the date of the first erroneous disbursement. 805
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SECTION 11. Section 57-1-59, Mississippi Code of 1972, which 806
provides for the general powers and duties of the Mississippi 807
Development Authority with respect to tourism, is repealed. 808
SECTION 12. Section 57-1-60, Mississippi Code of 1972, which 809
authorizes the Department of Economic and Community Development to 810
establish a program of grants to be matched by tourism entities in 811
the state, is repealed. 812
SECTION 13. Section 57-1-61, Mississippi Code of 1972, which 813
provide for the transfer of functions of travel and tourism from 814
the Department of the Agricultural and Industrial Board, is 815
repealed. 816
SECTION 14. Section 57-1-63, Mississippi Code of 1972, which 817
provide for the transfer of powers and duties of state agencies 818
relating to tourism to the Mississippi Development Authority, is 819
repealed. 820
SECTION 15. Section 57-1-64, Mississippi Code of 1972, which 821
authorizes the Mississippi Development Authority to sell 822
advertising and other tourism promotional information and creates 823
the Mississippi Development Authority Tourism Advertising Fund, is 824
repealed. 825
SECTION 16. Section 57-1-64.1, Mississippi Code of 1972, 826
which creates the Mississippi Tourism Association Marketing 827
Advisory Board to assist the Mississippi Development Authority, is 828
repealed. 829
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ST: Department of Tourism; create.
SECTION 17. Section 9 of this act shall take effect and be 830
in force from and after its passage, and the remaining sections of 831
this act shall take effect and be in force from and after July 1, 832
2026. 833