Local Option Alcoholic Beverage Control Law; revise definition of "qualified resort area".

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To: State Affairs
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Holloway (27th)

HOUSE BILL NO. 1455

AN ACT TO AMEND SECTION 67-1-5, MISSISSIPPI CODE OF 1972, TO 1
REVISE THE DEFINITION OF THE TERM "QUALIFIED RESORT AREA" UNDER THE 2
LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW; AND FOR RELATED 3
PURPOSES. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 5
SECTION 1. Section 67-1-5, Mississippi Code of 1972, is 6
amended as follows: 7
67-1-5. For the purposes of this article and unless 8
otherwise required by the context: 9
(a) "Alcoholic beverage" means any alcoholic liquid, 10
including wines of more than five percent (5%) of alcohol by 11
weight, capable of being consumed as a beverage by a human being, 12
but shall not include light wine, light spirit product and beer, 13
as defined in Section 67-3-3, but shall include native wines, 14
native spirits, and craft spirits. The words "alcoholic beverage" 15
shall not include ethyl alcohol manufactured or distilled solely 16
for fuel purposes or beer of an alcoholic content of more than 17
eight percent (8%) by weight if the beer is legally manufactured 18
in this state for sale in another state. 19
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(b) "Alcohol" means the product of distillation of any 20
fermented liquid, whatever the origin thereof, and includes 21
synthetic ethyl alcohol, but does not include denatured alcohol or 22
wood alcohol. 23
(c) "Distilled spirits" means any beverage containing 24
more than six percent (6%) of alcohol by weight produced by 25
distillation of fermented grain, starch, molasses or sugar, 26
including dilutions and mixtures of these beverages. 27
(d) "Wine" or "vinous liquor" means any product 28
obtained from the alcoholic fermentation of the juice of sound, 29
ripe grapes, fruits, honey or berries and made in accordance with 30
the revenue laws of the United States. 31
(e) "Person" means and includes any individual, 32
partnership, corporation, association or other legal entity 33
whatsoever. 34
(f) "Manufacturer" means any person engaged in 35
manufacturing, distilling, rectifying, blending or bottling any 36
alcoholic beverage. 37
(g) "Wholesaler" means any person, other than a 38
manufacturer, engaged in distributing or selling any alcoholic 39
beverage at wholesale for delivery within or without this state 40
when such sale is for the purpose of resale by the purchaser. 41
(h) "Retailer" means any person who sells, distributes, 42
or offers for sale or distribution, any alcoholic beverage for use 43
or consumption by the purchaser and not for resale. 44
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(i) "State Tax Commission," "commission" or 45
"department" means the Department of Revenue of the State of 46
Mississippi, which shall create a division in its organization to 47
be known as the Alcoholic Beverage Control Division. Any 48
reference to the commission or the department hereafter means the 49
powers and duties of the Department of Revenue with reference to 50
supervision of the Alcoholic Beverage Control Division. 51
(j) "Division" means the Alcoholic Beverage Control 52
Division of the Department of Revenue. 53
(k) "Municipality" means any incorporated city or town 54
of this state. 55
(l) "Hotel" means an establishment within a 56
municipality, or within a qualified resort area approved as such 57
by the department, where, in consideration of payment, food and 58
lodging are habitually furnished to travelers and wherein are 59
located at least twenty (20) adequately furnished and completely 60
separate sleeping rooms with adequate facilities that persons 61
usually apply for and receive as overnight accommodations. Hotels 62
in towns or cities of more than twenty-five thousand (25,000) 63
population are similarly defined except that they must have fifty 64
(50) or more sleeping rooms. Any such establishment described in 65
this paragraph with less than fifty (50) beds shall operate one or 66
more regular dining rooms designed to be constantly frequented by 67
customers each day. When used in this article, the word "hotel" 68
shall also be construed to include any establishment that meets 69
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the definition of "bed and breakfast inn" as provided in this 70
section. 71
(m) "Restaurant" means: 72
(i) A place which is regularly and in a bona fide 73
manner used and kept open for the serving of meals to guests for 74
compensation, which has suitable seating facilities for guests, 75
and which has suitable kitchen facilities connected therewith for 76
cooking an assortment of foods and meals commonly ordered at 77
various hours of the day; the service of such food as sandwiches 78
and salads only shall not be deemed in compliance with this 79
requirement. Except as otherwise provided in this paragraph, no 80
place shall qualify as a restaurant under this article unless 81
twenty-five percent (25%) or more of the revenue derived from such 82
place shall be from the preparation, cooking and serving of meals 83
and not from the sale of beverages, or unless the value of food 84
given to and consumed by customers is equal to twenty-five percent 85
(25%) or more of total revenue; or 86
(ii) Any privately owned business located in a 87
building in a historic district where the district is listed in 88
the National Register of Historic Places, where the building has a 89
total occupancy rating of not less than one thousand (1,000) and 90
where the business regularly utilizes ten thousand (10,000) square 91
feet or more in the building for live entertainment, including not 92
only the stage, lobby or area where the audience sits and/or 93
stands, but also any other portion of the building necessary for 94
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the operation of the business, including any kitchen area, bar 95
area, storage area and office space, but excluding any area for 96
parking. In addition to the other requirements of this 97
subparagraph, the business must also serve food to guests for 98
compensation within the building and derive the majority of its 99
revenue from event-related fees, including, but not limited to, 100
admission fees or ticket sales to live entertainment in the 101
building, and from the rental of all or part of the facilities of 102
the business in the building to another party for a specific event 103
or function. 104
(n) "Club" means an association or a corporation: 105
(i) Organized or created under the laws of this 106
state for a period of five (5) years prior to July 1, 1966; 107
(ii) Organized not primarily for pecuniary profit 108
but for the promotion of some common object other than the sale or 109
consumption of alcoholic beverages; 110
(iii) Maintained by its members through the 111
payment of annual dues; 112
(iv) Owning, hiring or leasing a building or space 113
in a building of such extent and character as may be suitable and 114
adequate for the reasonable and comfortable use and accommodation 115
of its members and their guests; 116
(v) The affairs and management of which are 117
conducted by a board of directors, board of governors, executive 118
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committee, or similar governing body chosen by the members at a 119
regular meeting held at some periodic interval; and 120
(vi) No member, officer, agent or employee of 121
which is paid, or directly or indirectly receives, in the form of 122
a salary or other compensation any profit from the distribution or 123
sale of alcoholic beverages to the club or to members or guests of 124
the club beyond such salary or compensation as may be fixed and 125
voted at a proper meeting by the board of directors or other 126
governing body out of the general revenues of the club. 127
The department may, in its discretion, waive the five-year 128
provision of this paragraph. In order to qualify under this 129
paragraph, a club must file with the department, at the time of 130
its application for a license under this article, two (2) copies 131
of a list of the names and residences of its members and similarly 132
file, within ten (10) days after the election of any additional 133
member, his name and address. Each club applying for a license 134
shall also file with the department at the time of the application 135
a copy of its articles of association, charter of incorporation, 136
bylaws or other instruments governing the business and affairs 137
thereof. 138
(o) "Qualified resort area" means any area or locality 139
outside of the limits of incorporated municipalities in this state 140
commonly known and accepted as a place which regularly and 141
customarily attracts tourists, vacationists and other transients 142
because of its historical, scenic or recreational facilities or 143
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attractions, or because of other attributes which regularly and 144
customarily appeal to and attract tourists, vacationists and other 145
transients in substantial numbers; however, no area or locality 146
shall so qualify as a resort area until it has been duly and 147
properly approved as such by the department. The department may 148
not approve an area as a qualified resort area after July 1, 2018, 149
if any portion of such proposed area is located within two (2) 150
miles of a convent or monastery that is located in a county 151
traversed by Interstate 55 and U.S. Highway 98. A convent or 152
monastery may waive such distance restrictions in favor of 153
allowing approval by the department of an area as a qualified 154
resort area. Such waiver shall be in written form from the owner, 155
the governing body, or the appropriate officer of the convent or 156
monastery having the authority to execute such a waiver, and the 157
waiver shall be filed with and verified by the department before 158
becoming effective. 159
(i) The department may approve an area or locality 160
outside of the limits of an incorporated municipality that is in 161
the process of being developed as a qualified resort area if such 162
area or locality, when developed, can reasonably be expected to 163
meet the requisites of the definition of the term "qualified 164
resort area." In such a case, the status of qualified resort area 165
shall not take effect until completion of the development. 166
(ii) The term includes any state park which is 167
declared a resort area by the department; however, such 168
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declaration may only be initiated in a written request for resort 169
area status made to the department by the Executive Director of 170
the Department of Wildlife, Fisheries and Parks, and no permit for 171
the sale of any alcoholic beverage, as defined in this article, 172
except an on-premises retailer's permit, shall be issued for a 173
hotel, restaurant or bed and breakfast inn in such park. 174
(iii) The term includes: 175
1. The clubhouses associated with the state 176
park golf courses at the Lefleur's Bluff State Park, the John Kyle 177
State Park, the Percy Quin State Park and the Hugh White State 178
Park; 179
2. The clubhouse and associated golf course, 180
tennis courts and related facilities and swimming pool and related 181
facilities where the golf course, tennis courts and related 182
facilities and swimming pool and related facilities are adjacent 183
to one or more planned residential developments and the golf 184
course and all such developments collectively include at least 185
seven hundred fifty (750) acres and at least four hundred (400) 186
residential units; 187
3. Any facility located on property that is a 188
game reserve with restricted access that consists of at least 189
three thousand (3,000) contiguous acres with no public roads and 190
that offers as a service hunts for a fee to overnight guests of 191
the facility; 192
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4. Any facility located on federal property 193
surrounding a lake and designated as a recreational area by the 194
United States Army Corps of Engineers that consists of at least 195
one thousand five hundred (1,500) acres; 196
5. Any facility that is located in a 197
municipality that is bordered by the Pearl River, traversed by 198
Mississippi Highway 25, adjacent to the boundaries of the Jackson 199
International Airport and is located in a county which has voted 200
against coming out from under the dry law; however, any such 201
facility may only be located in areas designated by the governing 202
authorities of such municipality; 203
6. Any municipality with a population in 204
excess of ten thousand (10,000) according to the latest federal 205
decennial census that is located in a county that is bordered by 206
the Pearl River and is not traversed by Interstate Highway 20, 207
with a population in excess of forty-five thousand (45,000) 208
according to the latest federal decennial census; 209
7. The West Pearl Restaurant Tax District as 210
defined in Chapter 912, Local and Private Laws of 2007; 211
8. a. Land that is located in any county in 212
which Mississippi Highway 43 and Mississippi Highway 25 intersect 213
and: 214
A. Owned by the Pearl River Valley 215
Water Supply District, and/or 216
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B. Located within the Reservoir 217
Community District, zoned commercial, east of Old Fannin Road, 218
north of Regatta Drive, south of Spillway Road, west of Hugh Ward 219
Boulevard and accessible by Old Fannin Road, Spillway Road, Spann 220
Drive and/or Lake Vista Place, and/or 221
C. Located within the Reservoir 222
Community District, zoned commercial, west of Old Fannin Road, 223
south of Spillway Road and extending to the boundary of the 224
corporate limits of the City of Flowood, Mississippi; 225
b. The board of supervisors of such 226
county, with respect to B and C of item 8.a., may by resolution or 227
other order: 228
A. Specify the hours of operation 229
of facilities that offer alcoholic beverages for sale, 230
B. Specify the percentage of 231
revenue that facilities that offer alcoholic beverages for sale 232
must derive from the preparation, cooking and serving of meals and 233
not from the sale of beverages, and 234
C. Designate the areas in which 235
facilities that offer alcoholic beverages for sale may be located; 236
9. Any facility located on property that is a 237
game reserve with restricted access that consists of at least 238
eight hundred (800) contiguous acres with no public roads, that 239
offers as a service hunts for a fee to overnight guests of the 240
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facility, and has accommodations for at least fifty (50) overnight 241
guests; 242
10. Any facility that: 243
a. Consists of at least six thousand 244
(6,000) square feet being heated and cooled along with an 245
additional adjacent area that consists of at least two thousand 246
two hundred (2,200) square feet regardless of whether heated and 247
cooled, 248
b. For a fee is used to host events such 249
as weddings, reunions and conventions, 250
c. Provides lodging accommodations 251
regardless of whether part of the facility and/or located adjacent 252
to or in close proximity to the facility, and 253
d. Is located on property that consists 254
of at least thirty (30) contiguous acres; 255
11. Any facility and related property: 256
a. Located on property that consists of 257
at least one hundred twenty-five (125) contiguous acres and 258
consisting of an eighteen-hole golf course, and/or located in a 259
facility that consists of at least eight thousand (8,000) square 260
feet being heated and cooled, 261
b. Used for the purpose of providing 262
meals and hosting events, and 263
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c. Used for the purpose of teaching 264
culinary arts courses and/or turf management and grounds keeping 265
courses, and/or outdoor recreation and leadership courses; 266
12. Any facility and related property that: 267
a. Consist of at least eight thousand 268
(8,000) square feet being heated and cooled, 269
b. For a fee is used to host events, 270
c. Is used for the purpose of culinary 271
arts courses, and/or live entertainment courses and art 272
performances, and/or outdoor recreation and leadership courses; 273
13. The clubhouse and associated golf course 274
where the golf course is adjacent to one or more residential 275
developments and the golf course and all such developments 276
collectively include at least two hundred (200) acres and at least 277
one hundred fifty (150) residential units and are located a. in a 278
county that has voted against coming out from under the dry law; 279
and b. outside of but in close proximity to a municipality in such 280
county which has voted under Section 67-1-14, after January 1, 281
2013, to come out from under the dry law; 282
14. The clubhouse and associated 283
eighteen-hole golf course located in a municipality traversed by 284
Interstate Highway 55 and U.S. Highway 51 that has voted to come 285
out from under the dry law; 286
15. a. Land that is planned for mixed-use 287
development and consists of at least two hundred (200) contiguous 288
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acres with one or more planned residential developments 289
collectively planned to include at least two hundred (200) 290
residential units when completed, and also including a facility 291
that consists of at least four thousand (4,000) square feet that 292
is not part of such land but is located adjacent to or in close 293
proximity thereto, and in addition, also including land located 294
and beginning outside of and adjacent to the south boundary of the 295
corporate limits of a municipality on South Montgomery Street and 296
running approximately one (1) mile west outside of and along such 297
corporate limits, then running in a straight line parallel to 298
South Montgomery Street south to Poor House Road, then running 299
east along Poor House Road to South Montgomery Street, and then 300
running north along South Montgomery Street back to the point of 301
beginning, and which land is located: 302
A. In a county that has voted to 303
come out from under the dry law, 304
B. Outside the corporate limits of 305
any municipality in such county and adjacent to or in close 306
proximity to a golf course located in a municipality in such 307
county, and 308
C. Within one (1) mile of a state 309
institution of higher learning; 310
b. The board of supervisors of such 311
county may by resolution or other order: 312
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A. Specify the hours of operation 313
of facilities that offer alcoholic beverages for sale, 314
B. Specify the percentage of 315
revenue that facilities that offer alcoholic beverages for sale 316
must derive from the preparation, cooking and serving of meals and 317
not from the sale of beverages, and 318
C. Designate the areas in which 319
facilities that offer alcoholic beverages for sale may be located; 320
16. Any facility with a capacity of five 321
hundred (500) people or more, to be used as a venue for private 322
events, on a tract of land in the Southwest Quarter of Section 33, 323
Township 2 South, Range 7 East, of a county where U.S. Highway 45 324
and U.S. Highway 72 intersect and that has not voted to come out 325
from under the dry law; 326
17. One hundred five (105) contiguous acres, 327
more or less, located in Hinds County, Mississippi, and in the 328
City of Jackson, Mississippi, whereon are constructed a variety of 329
buildings, improvements, grounds or objects for the purpose of 330
holding events thereon to promote agricultural and industrial 331
development in Mississippi; 332
18. Land that is owned by a state institution 333
of higher learning, land that is owned by an entity that is bound 334
by an affiliation agreement with a state institution of higher 335
learning, or land that is owned by one or more other entities so 336
long as such other entities are solely owned, either directly or 337
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through additional entities, by an institution of higher learning 338
and/or one or more entities bound by affiliation agreements with 339
such institution, and: 340
a. Located entirely within a county that 341
has elected by majority vote not to permit the transportation, 342
storage, sale, distribution, receipt and/or manufacture of light 343
wine and beer pursuant to Section 67-3-7; and 344
b. A. Located adjacent to but outside 345
the incorporated limits of a municipality that has elected by 346
majority vote to permit the sale, receipt, storage and 347
transportation of light wine and beer pursuant to Section 67-3-9; 348
or 349
B. Located in an area bounded on 350
the north by College View Drive, on the east by Mississippi 351
Highway 12 East, on the south by Mississippi Highway 12 East, on 352
the west by Mill Street, on the north by Russell Street, then on 353
the west by Colonel Muldrow Avenue, on the north by University 354
Drive, on the west by Adkerson Way within a municipality through 355
which run Mississippi Highway 25, Mississippi Highway 12 and U.S. 356
Highway 82. 357
If any portion of the land described in this item 18 has been 358
declared a qualified resort area by the department before July 1, 359
2020, then that qualified resort area shall be incorporated into 360
the qualified resort area created by this item 18; 361
19. Any facility and related property: 362
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a. Used as a flea market or similar 363
venue during a weekend (Saturday and Sunday) immediately preceding 364
the first Monday of a month and having an annual average of at 365
least one thousand (1,000) visitors for each such weekend and five 366
hundred (500) vendors for Saturday of each such weekend, and 367
b. Located in a county that has not 368
voted to come out from under the dry law and outside of but in 369
close proximity to a municipality located in such county and which 370
municipality has voted to come out from under the dry law; 371
20. Blocks 1, 2 and 3 of the original town 372
square in any municipality with a population in excess of one 373
thousand five hundred (1,500) according to the latest federal 374
decennial census and which is located in: 375
a. A county traversed by Interstate 55 376
and Interstate 20, and 377
b. A judicial district that has not 378
voted to come out from under the dry law; 379
21. Any municipality with a population in 380
excess of two thousand (2,000) according to the latest federal 381
decennial census and in which is located a part of White's Creek 382
Lake and in which U.S. Highway 82 intersects with Mississippi 383
Highway 9 and located in a county that is partially bordered on 384
one (1) side by the Big Black River; 385
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22. A restaurant located on a two-acre tract 386
adjacent to a five-hundred-fifty-acre lake in the northeast corner 387
of a county traversed by U.S. Interstate 55 and U.S. Highway 84; 388
23. Any tracts of land in Oktibbeha County, 389
situated north of Bailey Howell Drive, Lee Boulevard and Old 390
Mayhew Road, east of George Perry Street and south of Mississippi 391
Highway 182, and not located on the property of a state 392
institution of higher learning; however, the board of supervisors 393
of such county may by resolution or other order: 394
a. Specify the hours of operation of 395
facilities that offer alcoholic beverages for sale; 396
b. Specify the percentage of revenue 397
that facilities that offer alcoholic beverages for sale must 398
derive from the preparation, cooking and serving of meals and not 399
from the sale of beverages; and 400
c. Designate the areas in which 401
facilities that offer alcoholic beverages for sale may be located; 402
24. A municipality in which Mississippi 403
Highway 27 and Mississippi Highway 28 intersect; 404
25. A municipality through which run 405
Mississippi Highway 35 and Interstate 20; 406
26. A municipality in which Mississippi 407
Highway 16 and Mississippi Highway 35 intersect; 408
27. A municipality in which U.S. Highway 82 409
and Old Highway 61 intersect; 410
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28. A municipality in which Mississippi 411
Highway 8 meets Mississippi Highway 1; 412
29. A municipality in which U.S. Highway 82 413
and Mississippi Highway 1 intersect; 414
30. A municipality in which Mississippi 415
Highway 50 meets Mississippi Highway 9; 416
31. An area bounded on the north by Pearl 417
Street, on the east by West Street, on the south by Court Street 418
and on the west by Farish Street, within a municipality bordered 419
on the east by the Pearl River and through which run Interstate 20 420
and Interstate 55; 421
32. Any facility and related property that: 422
a. Is contracted for mixed-use 423
development improvements consisting of office and residential 424
space and a restaurant and lounge, partially occupying the 425
renovated space of a four-story commercial building which 426
previously served as a financial institution; and adjacent 427
property to the west consisting of a single-story office building 428
that was originally occupied by the Brotherhood of Carpenters and 429
Joiners of American Local Number 569; and 430
b. Is situated on a tract of land 431
consisting of approximately one and one-tenth (1.10) acres, and 432
the adjacent property to the west consisting of approximately 0.5 433
acres, located in a municipality which is the seat of county 434
government, situated south of Interstate 10, traversed by U.S. 435
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Highway 90, partially bordered on one (1) side by the Pascagoula 436
River and having its most southern boundary bordered by the Gulf 437
of Mexico, with a population greater than twenty-two thousand 438
(22,000) according to the 2010 federal decennial census; however, 439
the governing authorities of such a municipality may by ordinance: 440
A. Specify the hours of operation 441
of facilities that offer alcoholic beverages for sale; 442
B. Specify the percentage of 443
revenue that facilities that offer alcoholic beverages for sale 444
must derive from the preparation, cooking and serving of meals and 445
not from the sale of beverages; and 446
C. Designate the areas within the 447
facilities in which alcoholic beverages may be offered for sale; 448
33. Any facility with a maximum capacity of 449
one hundred twenty (120) people that consists of at least three 450
thousand (3,000) square feet being heated and cooled, has a 451
commercial kitchen, has a pavilion that consists of at least nine 452
thousand (9,000) square feet and is located on land more 453
particularly described as follows: 454
All that part of the East Half of the Northwest Quarter of 455
Section 21, Township 7 South, Range 4 East, Union County, 456
Mississippi, that lies South of Mississippi State Highway 348 457
right-of-way and containing 19.48 acres, more or less. 458
ALSO, 459
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The Northeast 38 acres of the Southwest Quarter of Section 460
21, Township 7 South, Range 4 East, Union County, Mississippi. 461
ALSO, 462
The South 81 1/2 acres of the Southwest Quarter of Section 463
21, Township 7 South, Range 4 East, Union County, Mississippi; 464
34. A municipality in which U.S. Highway 51 465
and Mississippi Highway 16 intersect; 466
35. A municipality in which Interstate 20 467
passes over Mississippi Highway 15; 468
36. Any municipality that is bordered in its 469
northwestern boundary by the Pearl River, traversed by U.S. 470
Highway 49 and Interstate 20, and is located in a county which has 471
voted against coming out from under the dry law; 472
37. A municipality in which Mississippi 473
Highway 28 and Mississippi Highway 29 North intersect; 474
38. An area bounded as follows within a 475
municipality through which run Interstate 22 and Mississippi 476
Highway 15: Beginning at a point at the intersection of Bankhead 477
Street and Tallahatchie Trails; then running to a point at the 478
intersection of Tallahatchie Trails and Interstate 22; then 479
running to a point at the intersection of Interstate 22 and Carter 480
Avenue; then running to a point at the intersection of Carter 481
Avenue and Camp Avenue; then running to a point at the 482
intersection of Camp Avenue and King Street; then running to a 483
point at the intersection of King Street and E. Main Street; then 484
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running to a point at the intersection of E. Main Street and Camp 485
Avenue; then running to a point at the intersection of Camp Avenue 486
and Highland Street; then running to a point at the intersection 487
of Highland Street and Adams Street; then running to a point at 488
the intersection of Adams Street and Cleveland Street; then 489
running to a point at the intersection of Cleveland Street and N. 490
Railroad Avenue; then running to a point at the intersection of N. 491
Railroad Avenue and McGill Street; then running to a point at the 492
intersection of McGill Street and Snyder Street; then running to a 493
point at the intersection of Snyder Street and Bankhead Street; 494
then running to a point at the intersection of Bankhead Street and 495
Tallahatchie Trails and the point of the beginning; 496
39. A municipality through which run 497
Mississippi Highway 43 and U.S. Highway 80; 498
40. The coliseum in a municipality in which 499
U.S. Highway 72 passes over U.S. Highway 45; 500
41. A piece of property on the northeast 501
corner of the T-intersection where Builders Square Drive meets 502
Mississippi Highway 471; 503
42. The clubhouse and associated golf course, 504
tennis courts and related facilities and swimming pool and related 505
facilities located on Oaks Country Club Road less than one-half 506
(1/2) mile to the east of Mississippi Highway 15; 507
43. Any facility located on land more 508
particularly described as follows: 509
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 22 (BS\KW)

The East Half (E 1/2) of the Southwest Quarter (SW 1/4) of 510
Section 15, Township 3 North, Range 2 East; a 4 acre parcel in the 511
Southwest Corner of the Southwest Quarter (SW 1/4) of the 512
Southeast Quarter (SE 1/4), Section 15, Township 3 North, Range 2 513
East, running 210 feet east and west and 840 feet running north 514
and south; the Northeast Quarter (NE 1/4) of the Northwest Quarter 515
(NW 1/4) of Section 22, Township 3 North, Range 2 East, all in 516
Rankin County, Mississippi; 517
44. Any facility located on land more 518
particularly described as follows: 519
Beginning at a point 1915 feet west and 2171 feet north of 520
southeast corner, Section 11, Township 24 North, Range 2 West, 521
Second Judicial District, Tallahatchie County, Mississippi, which 522
point is the southwest corner of J.C. Section Lot mentioned in 523
deed recorded in Book 50, page 34, in the records of the Chancery 524
Clerk's Office at Sumner, in said District of said County; thence 525
South 80° West, 19 feet to the east boundary of United States 526
Highway 49-E, thence East along the east boundary of said Highway 527
270 feet to point of beginning of Lot to be conveyed; thence 528
southeast along the east boundary of said Highway 204 feet to a 529
concrete post at the intersection of the east boundary of said 530
Highway with the west boundary of gravel road from Sumner to Webb, 531
known as Oil Mill Road, thence Northwest along west boundary of 532
said Oil Mill Road 194 feet to center of driveway running 533
southwest from said Oil Mill Road to U.S. Highway 49-E; thence 534
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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South 66° West along center of said driveway 128 feet to point of 535
beginning, being situated in Northwest Quarter of Southeast 536
Quarter of Section 11, together with all improvements situated 537
thereon; 538
45. Any facility that: 539
a. Consists of at least five thousand 540
six hundred (5,600) square feet being heated and cooled along with 541
a lakeside patio that consists of at least two thousand two 542
hundred (2,200) square feet, regardless of whether such patio is 543
part of the facility and/or located adjacent to or in close 544
proximity to the facility; 545
b. Includes a caterer's kitchen and 546
green room for entertainment preparation; 547
c. For a fee is used to host events; and 548
d. Is located adjacent to or in close 549
proximity to an approximately nine-acre lake on property that 550
consists of at least one hundred twenty (120) acres in a county 551
traversed by Mississippi Highway 15 and U.S. Highway 278; 552
46. Any municipality with a population in 553
excess of one thousand (1,000) according to the 2010 federal 554
decennial census and which is located in a county that is 555
traversed by U.S. Highways 84 and 98 and has not voted to come out 556
from under the dry law; 557
47. The clubhouse and associated nine-hole 558
golf course, tennis courts and related facilities and swimming 559
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 24 (BS\KW)

pool and related facilities located on or near U.S. Highway 82 560
between Mississippi Highway 15 and Mississippi Highway 9; 561
48. The downtown square area bound by East 562
Service Drive, Commerce Street, Second Street and Court Street and 563
adjacent properties in a municipality through which run Interstate 564
55, U.S. Highway 51 and Mississippi Highway 306; 565
49. All parcels zoned for mixed-use 566
development located west of Mississippi Highway 589, more than 567
four hundred (400) feet north of Old Highway 24, east of 568
Parkers Creek and Black Creek, and south of J M Burge Road; 569
50. Any facility used by a soccer club and 570
located on Old Highway 11 between one-tenth (0.1) and two-tenths 571
(0.2) of a mile from its intersection with Oak Grove Road, in a 572
county in which U.S. Highway 98 and Mississippi Highway 589 573
intersect; 574
51. Any municipality in which U.S. Highway 49 575
and Mississippi Highway 469 intersect; 576
52. Any facility that is: 577
a. Owned by a Veterans of Foreign Wars 578
(VFW) organization that is a nonprofit corporation and registered 579
with the Mississippi Secretary of State; 580
b. Used by such organization for its 581
headquarters and other organization related purposes; and 582
c. Located outside of a municipality in 583
a county that has not voted to come out from under the dry law; 584
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 25 (BS\KW)

53. The following within a municipality in 585
which U.S. Highway 49 and U.S. 61 Highway intersect and through 586
which flows the Sunflower River: 587
a. An area bounded as follows: Starting 588
at the southern point of the intersection of Sunflower Avenue and 589
1st Street and going south along said avenue on its eastern side 590
to 8th Street, then going east along said street on its northern 591
side to West Tallahatchie Street, then going north along said 592
street on its western side to 4th Street/Martin Luther King 593
Boulevard, then going east along said street/boulevard on its 594
northern side to Desoto Avenue, then going north along said avenue 595
on its western side to 1st Street, then going west along said 596
street on its southern side to the point of beginning along the 597
southern side of Court Street; 598
b. Lots located at or near the 599
intersection of Madison Avenue, Walnut Street, and Riverside 600
Avenue that are in a commercial zone; and 601
c. Any facility located on the west side 602
of Sunflower Avenue to the Sunflower River between the southern 603
side of 6th Street and the northern side of 8th Street and which 604
is operated as and/or was operated as a hotel or lodging facility, 605
in consideration of payment, regardless of whether the facility 606
meets the criteria for the definition of the term "hotel" in 607
paragraph (l) of this section; and 608
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 26 (BS\KW)

d. Any facility located on the west side 609
of Sunflower Avenue to the Sunflower River between the southern 610
side of 3rd Street and the northern side of 4th Street/Martin 611
Luther King Boulevard and which is operated as and/or was operated 612
as a musical venue, in consideration of payment; 613
54. Any municipality in which Mississippi 614
Highway 340 meets Mississippi Highway 15; 615
55. Any municipality in which Mississippi 616
Highway 540 and Mississippi Highway 149 intersect; 617
56. Any municipality in which Mississippi 618
Highway 15 and Mississippi Highway 345/Main Street intersect; 619
57. The property and structures thereon at 620
the following locations within a municipality through which run 621
U.S. Highway 45 and Mississippi Highway 145 and in which 622
Mississippi Highway 370 and Mississippi Highway 145 intersect: 623
104 West Main Street, 106 West Main Street, 108 West Main Street, 624
110 West Main Street and 112 West Main Street; 625
58. Any municipality in which U.S. Highway 11 626
and Main Street intersect and which is located in a county having 627
two (2) judicial districts; 628
59. Any municipality in which Interstate 22 629
passes over Mississippi Highway 9; 630
60. Any facility located on land more 631
particularly described as follows: 632
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 27 (BS\KW)

A certain parcel of land being situated in the Southeast 1/4 633
of the Northeast 1/4 of Section 9, T3N-R3E, Rankin County, 634
Mississippi, and being more particularly described as follows: 635
Commence at an existing 1/2" iron pin marking the Southwest 636
corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of 637
Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 638
seconds East along the East line of the Southeast 1/4 of the 639
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" 640
iron pin; leaving said East line of the Southeast 1/4 of the 641
Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds 642
East for a distance of 2.08 feet to an existing 1/2" iron pin; run 643
thence North 00 degrees 22 minutes 19 seconds East for a distance 644
of 561.90 feet to an existing 1/2" iron pin; run thence North 00 645
degrees 16 minutes 18 seconds East for a distance of 76.42 feet to 646
a set 1/2" iron pin marking the POINT OF BEGINNING of the parcel 647
of land herein described; from said POINT OF BEGINNING, continue 648
thence North 00 degrees 16 minutes 18 seconds East along an 649
existing fence for a distance of 493.27 feet to an existing 1/2" 650
iron pin; run thence North 03 degrees 08 minutes 15 seconds East 651
for a distance of 170.22 feet to an existing 1/2" iron pin on the 652
North line of the aforesaid Southeast 1/4 of the Northeast 1/4 of 653
Section 9; run thence North 89 degrees 46 minutes 45 seconds East 654
along said North line of the Southeast 1/4 of the Northeast 1/4 of 655
Section 9 for a distance of 1,305.51 feet to an existing 1/2" iron 656
pin marking Northeast corner thereof; leaving said North line of 657
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 28 (BS\KW)

the Southeast 1/4 of the Northeast 1/4 of Section 9, run thence 658
South 00 degrees 08 minutes 35 seconds West along the East line of 659
said Southeast 1/4 of the Northeast 1/4 of Section 9 for a 660
distance of 663.19 feet to a set 1/2" iron pin; leaving said East 661
line of the Southeast 1/4 of the Northeast 1/4 of Section 9, run 662
thence South 89 degrees 46 minutes 45 seconds West for a distance 663
of 1,315.51 feet to the POINT OF BEGINNING, containing 20.00 664
acres, more or less. 665
And Also: An easement for the purpose of ingress and egress 666
being situated in the Southeast 1/4 of the Northeast 1/4 and in 667
the Northeast 1/4 of the Southeast 1/4 of Section 9, T3N-R3E, 668
Rankin County, Mississippi, and being more particularly described 669
as follows: 670
Begin at an existing 1/2" iron pin marking the Southwest 671
corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of 672
Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 673
seconds East along the East line of the Southeast 1/4 of the 674
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" 675
iron pin; leaving said East line of the Southeast 1/4 of the 676
Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds 677
East for a distance of 2.08 feet to an existing 1/2" iron pin; run 678
thence North 00 degrees 22 minutes 19 seconds East for a distance 679
of 561.90 feet to an existing 1/2" iron pin; run thence North 00 680
degrees 16 minutes 18 seconds East for a distance of 76.42 feet to 681
a set 1/2" iron pin; run thence North 89 degrees 46 minutes 45 682
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 29 (BS\KW)

seconds East for a distance of 25.00 feet to a set 1/2" iron pin; 683
run thence South 00 degrees 16 minutes 18 seconds West for a 684
distance of 76.66 feet to a set 1/2" iron pin; run thence South 00 685
degrees 22 minutes 19 seconds West for a distance of 619.81 feet 686
to a set 1/2" iron pin; run thence South 89 degrees 43 minutes 01 687
seconds West for a distance of 26.81 feet to a set 1/2" iron pin; 688
run thence North 00 degrees 06 minutes 13 seconds East along the 689
West line of the aforesaid Northeast 1/4 of the Southeast 1/4 of 690
Section 9 for a distance of 25.00 feet to the POINT OF BEGINNING, 691
containing 17,525.4 square feet, more or less. 692
61. Any municipality bordered on the east by 693
the Pascagoula River and on the south by the Mississippi Sound; 694
62. The property and structures thereon 695
located at parcel numbers 4969 198 000; 4969 200 000; 4969 201 696
000; 4969 206 000; 4969 207 000; 4969 208 000; 4969 218 000; 4969 697
199; 4969 204 000 and 4969 204 001, all in Block 4 of the original 698
town square in any municipality with a population in excess of one 699
thousand five hundred (1,500) according to the latest federal 700
decennial census and which is located in: 701
a. A county traversed by Interstate 55 702
and Interstate 20, and 703
b. A judicial district that has not 704
voted to come out from under the dry law; 705
63. Any municipality in which Mississippi 706
Highway 12 meets Mississippi Highway 17; 707
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 30 (BS\KW)

64. Any municipality in which U.S. Highway 49 708
and Mississippi Highway 469 intersect; 709
65. The clubhouse and associated nine-hole 710
golf course and related facilities located on or near the eastern 711
corner of the point at which Golf Course Road meets Athens Road, 712
in a county in which Mississippi Highway 13 and Mississippi 713
Highway 28 intersect, with GPS coordinates of approximately 714
31.900370078041004, -89.7928067652611; 715
66. Any facility located at the 716
south-to-southwest corner of the intersection of Madison Street 717
and Bolton Brownsville Road, in a municipality in which Bolton 718
Brownsville Road passes over Interstate 20, with GPS coordinates 719
of approximately 32.349067271758955, -90.4596221146197; 720
67. Any facility located at the northwest 721
corner of the intersection of Depot Street and Madison Street, in 722
a municipality in which Bolton Brownsville Road passes over 723
Interstate 20, with GPS coordinates of approximately 724
32.34903152971068, -90.46047660172901; 725
68. Any facility located on Hinds Boulevard 726
approximately three-tenths (0.3) of a mile south of the point at 727
which Hinds Boulevard diverges from Clinton Road, in a 728
municipality whose northern boundary partially consists of Snake 729
Creek Road, and whose southern boundary partially consists of 730
Mississippi Highway 18, with GPS coordinates of approximately 731
32.26384517526713, -90.41586570183475; 732
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
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PAGE 31 (BS\KW)

69. Any facility located on Pleasant Grove 733
Drive approximately one and three-tenths (1.3) miles southeast of 734
its intersection with Harmony Drive, in a county through which run 735
Interstate 55 and U.S. Highway 84, with GPS coordinates of 736
approximately 31.512043770371907, -90.2506094382595; 737
70. Any facility located immediately north of 738
the intersection of two roads, both named Mason Clark Drive, 739
located between two-tenths (0.2) and three-tenths (0.3) of a mile 740
southwest of Mississippi Highway 57/63, with GPS coordinates of 741
approximately 31.135950529733048, -88.53068674585575; 742
71. Any facility located on Raj Road 743
approximately three-tenths (0.3) of a mile south of Mississippi 744
Highway 57/63, with GPS coordinates of approximately 745
31.139553708288418, -88.53411203512971; 746
72. Any facility located on Raj Road 747
approximately one-tenth (0.1) of a mile south of Mississippi 748
Highway 57/63, with GPS coordinates of approximately 749
31.14184097577295, -88.53287700849411; 750
73. Any municipality through which run U.S. 751
Highway 45 and Mississippi Highway 145 and in which Mississippi 752
Highway 370 and Mississippi Highway 145 intersect; however, this 753
designation as a qualified resort area shall only apply to the 754
portion of such municipality which is located in a county that has 755
not voted to come out from under the dry law; 756
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 32 (BS\KW)

74. A municipality through which runs a 757
portion of the Tanglefoot Trail and in which Mississippi Highway 758
32 and East Front Street intersect; 759
75. Lot Three (3) in Block One Hundred 760
Seventy-eight (178) of the D.H. McInnis First Survey, sometimes 761
referred to as D.H. McInnis Railroad Addition, to the City of 762
Hattiesburg, the said lot having a frontage of thirty (30) feet on 763
the Eastern side of Front Street and extending back between 764
parallel lines ninety (90) feet to an alley, and being located in 765
the Northwest Quarter of Section 10, Township 4 North, Range 13 766
West, Forrest County, Mississippi; 767
76. An area of land in George County of 768
approximately eight and five hundredths (8.05) acres, bordered on 769
the east and northeast by Brushy Creek, on the northwest by Brushy 770
Creek Road, on the west by Beaver Creek Road, and on the south by 771
a property boundary running east and west; 772
77. A municipality in which Mississippi 773
Highway 15 intersects with Webster Street, and in which Webster 774
Street splits into Mill Street and Maben Starkville Road; 775
78. A municipality in which Mississippi 776
Highway 492 meets Mississippi Highway 35; 777
79. A facility operating as an event venue 778
and located on Mississippi Highway 589, with GPS coordinates of 779
approximately 31.36730, -89.50548; 780
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 33 (BS\KW)

80. An area situated in the SW 1/4 of Section 781
12, T7N-R2E, Madison County, Mississippi, and commencing at the 782
point on the Ross Barnett Reservoir directly east of the 783
intersection of North Natchez Street and Louisiana Street, then go 784
west on Louisiana Street to the intersection of Louisiana Street 785
and Andrew Jackson Street, then west on Andrew Jackson Street to 786
the intersection of Andrew Jackson Street and Choctaw Street, then 787
north on Choctaw Street to the intersection of Choctaw Street and 788
Republic Street, then west on Republic Street to the intersection 789
of Republic Street and Port Street, then north on Port Street to 790
the Natchez Trace right-of-way, then east on the Natchez Trace 791
right-of-way to the Ross Barnett Reservoir, then following the 792
Ross Barnett Reservoir south back to the point of beginning; 793
81. Any facility located on land more 794
particularly described as follows: 795
Commencing at a fence corner at the Northeast corner of 796
Section 34, Township 6 South, Range 3 East, Union County, 797
Mississippi, for the point of beginning; thence run South 00 798
degrees 31 minutes 39 seconds East, along the Section line, a 799
distance of 161.83 feet to a one-half inch iron pin, thence North 800
88 degrees 20 minutes 48 seconds West, along a fence, a distance 801
of 1221.09 feet to a one-half iron pin, thence South 09 degrees 45 802
minutes 37 seconds West, along a fence, a distance of 61.49 feet 803
to a one-half inch iron pin, thence North 84 degrees l8 minutes 01 804
seconds West, along a fence, (passing through a one-half inch iron 805
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 34 (BS\KW)

pin at 196.83 feet) a distance of 234.62 feet to a mag-nail on the 806
centerline of Union County Road No. 137, thence North 11 degrees 807
00 minutes 29 seconds East a distance of 187.87 feet to a one-half 808
inch iron pin on the West edge of said road, thence North 29 809
degrees 41 minutes 28 seconds East a distance of 59.28 feet to a 810
point on the centerline of said road, thence South 89 degrees 13 811
minutes 02 seconds East (passing through a one-half inch iron pin 812
at 30.0 feet) along the South line of the Bernard Whiteside 813
property as recorded in Deed Book 117, Pages 517-518 and Deed Book 814
214, page 109, a distance of 646.07 feet to a concrete monument, 815
thence South 89 degrees 13 minutes 02 seconds East a distance of 816
751.31 feet to a one-half inch iron pin, thence South 00 degrees 817
31 minutes 39 seconds East, along the aforesaid Section line, a 818
distance of 52.93 feet to the point of beginning, said tract lying 819
in the Southeast Quarter of Section 27, and the Northeast Quarter 820
of Section 34, Township 6 South, Range 3 East and containing 6.99 821
acres. 822
Subject to a perpetual all purpose non-exclusive easement for 823
ingress, egress and public utilities together the right to enter 824
upon the above described property and do any and all work 825
necessary to build, repair and maintain a roadway or well or 826
install public utilities all over upon and across the following 827
described property: 828
A 25.0 foot easement for ingress and egress, being 12.5 feet 829
to the right and 12.5 feet to the left of the following described 830
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 35 (BS\KW)

centerline: Commencing at a fence corner at the Northeast corner 831
of Section 34, Township 6 South, Range 3 East, Union County, 832
Mississippi, thence run South 00 degrees 31 minutes 39 seconds 833
East, along the Section line, a distance of 149.33 feet to the 834
point of beginning; thence North 88 degrees 20 minutes 48 seconds 835
West a distance of 1231.46 feet to a point, thence South 09 836
degrees 45 minutes 37 seconds West a distance of 61.49 feet to a 837
point, thence North 84 degrees 18 minutes 01 seconds West a 838
distance of 221.82 feet to a point on the centerline of Union 839
County Road #137, said tract lying in the Northeast Quarter of 840
Section 34, Township 6 South, Range 3 East; 841
82. A country club located: 842
a. In a county in which Mississippi 843
Highway 15 and Mississippi Highway 16 intersect and which county 844
has not voted to come out from under the dry law, and 845
b. Outside the corporate limits of any 846
municipality in such county and within one (1) mile of the 847
corporate limits of a municipality that is the county seat of such 848
county; 849
83. Any facility located on North Jackson 850
Street in a municipality through which run Mississippi Highway 8 851
and Mississippi Highway 15, with GPS coordinates of approximately 852
33.913692, -89.005219; 853
84. Any facility located on North Jackson 854
Street in a municipality through which run Mississippi Highway 8 855
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 36 (BS\KW)

and Mississippi Highway 15, with GPS coordinates of approximately 856
33.905581, -89.00200; 857
85. Any facility located on land more 858
particularly described as follows: 859
Commencing at the Southeast corner of Section 4, Township 860
6 South, Range 18 West, Pearl River County, Mississippi; 861
thence West 1310.00 feet to a T-bar; thence North 745.84 feet; 862
thence East 132.00 feet to a 1" iron pipe; thence North 83.61 863
feet for the Point of Beginning; thence South 79 degrees 02 864
minutes 61 seconds West 248.28 feet; thence West 76.35 feet; 865
thence North 20 degrees 00 minutes 00 seconds West 185.54 866
feet; thence North 52 degrees 43 minutes 14 seconds East 365.98 867
feet to a 1" iron pipe on the West margin of Henry Smith Road, 868
a gravel/paved, public road; thence along said margin South 17 869
degrees 59 minutes 13 seconds East 299.09 feet; thence South 870
64.39 feet to the Point of Beginning. This parcel containing 871
2.19 acres and being a part of the East 1/2 of Section 4, 872
Township 6 South, Range 18 West, Pearl River County, 873
Mississippi. 874
INDEXING: BEING A PART OF THE EAST 1/2 OF SECTION 4, 875
TOWNSHIP 6 SOUTH, RANGE 18 WEST, PEARL RIVER COUNTY, 876
MISSISSIPPI; 877
86. Any facility located on land in a county 878
through which run Mississippi Highway 25 and U.S. Highway 82 and 879
more particularly described as follows: Beginning at a point with 880
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 37 (BS\KW)

GPS coordinates of approximately 33.331869, -88.715054; then 881
running in a straight line to a point with GPS coordinates of 882
approximately 33.336207, -88.713453; then running in a straight 883
line to a point with GPS coordinates of approximately 33.335369, 884
-88.709835; then running in a straight line to a point with GPS 885
coordinates of approximately 33.330870, -88.711496; then running 886
in a straight line to a point with GPS coordinates of 887
approximately 33.331869, -88.715054 and the point of the 888
beginning; 889
87. Any facility located on land that is 890
owned by a community college that is located in a county through 891
which run U.S. Highway 51 and Mississippi Highway 4; 892
88. Any facility located on Mississippi 893
Highway 23/178 in a municipality in which Mississippi Highway 894
23/178 and Stone Drive intersect, with GPS coordinates of 895
approximately 34.235269, -88.262409; 896
89. Any facility located on U.S. Highway 51 897
in a municipality through which run Interstate 55, U.S. Highway 51 898
and the Natchez Trace Parkway, with GPS coordinates of 899
approximately 32.42042°N, 90.13473°W; 900
90. Any facility located on Mullican Road in 901
a county through which run U.S. Highway 84 and Interstate 59, 902
with GPS coordinates of approximately 31.73395N, 89.18186W; 903
91. Any facility located on land in a county 904
through which run Mississippi Highway 25 and U.S. Highway 82 and 905
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 38 (BS\KW)

more particularly described as follows: Beginning at a point with 906
GPS coordinates of approximately 33.37391, -88.80645; then running 907
in a straight line to a point with GPS coordinates of 908
approximately 33.37391, -88.79972; then running in a straight line 909
to a point with GPS coordinates of approximately 33.36672, 910
-88.80644; then running in a straight line to a point with GPS 911
coordinates of approximately 33.36674, -88.79971; then running in 912
a straight line to a point with GPS coordinates of approximately 913
33.37391, -88.80645 and the point of the beginning; 914
92. Any facility located on land more 915
particularly described as follows: 916
All that part of the South half (S 1/2) of the SE 1/4 of NE 917
1/4 of Section 14, Township 4 North, Range 15 West, lying and 918
being West of State Highway No. 589, containing one (1) acre, more 919
or less. 920
LESS AND EXCEPT: 921
Begin at the point of intersection of the North line of the 922
South 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 14, 923
Township 4 North, Range 15 West with the present Southwesterly 924
right-of-way line of Mississippi Highway No. 589, said point is 925
also the Northeast corner of grantor property; said point is 50.6 926
feet West of Station 7 + 59.27 on the centerline of survey of 927
Mississippi Highway No. 589 as shown on the plans for State 928
Project No. SP-0014-2(10); from said POINT OF BEGINNING run thence 929
South 08°57' East along said present Southwesterly right-of-way 930
H. B. No. 1455 *HR26/R2097* ~ OFFICIAL ~
26/HR26/R2097
PAGE 39 (BS\KW)

line, a distance of 37.1 feet to a point that is perpendicular to 931
and 50 feet Southwesterly of Station 7 + 30 on the centerline of 932
survey of Mississippi Highway 589 as shown on the plans for said 933
project; run thence South 81°03' West, a distance of 35.7 feet to 934
the West line of the South 1/2 of the Southeast 1/4 of the 935
Northeast 1/4 of said Section 14 and the West line of grantors 936
property; run thence North along said West property line, a 937
distance of 42.2 feet to the Northwest corner of the South 1/2 of 938
the Southeast 1/4 of the Northeast 1/4 of said Section 14 and the 939
Northwest corner of grantors property; run thence East along 940
grantors North property line, a distance of 29.5 feet to the POINT 941
OF BEGINNING containing 0.03 acres, more or less, and all being 942
situated in and a part of the South 1/2 of the Southeast 1/4 of 943
the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, 944
Lamar County, Mississippi. 945
LESS AND EXCEPT: 946
A part of the South one-half of the Southeast 1/4 of 947
Northeast 1/4, Northerly of a certain fence and West of 948
Mississippi State Highway 589, in Section 14, Township 4 North, 949
Range 15 West, Lamar County, Mississippi and more particularly 950
described as commencing at a pine (lighter) stake being used as 951
the Southwest corner of the Northeast 1/4 of Southeast 1/4 of the 952
above said Section 14, thence North and along the West line of the 953
East 1/4 of the above said Section 14 1638.8 feet to the POINT OF 954
BEGINNING. Thence continue North and along the West line of the 955
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East 1/4 of the above said Section 14, 278.5 feet to the Southerly 956
line of the property Bobby G. Aultman and Marilyn S. Aultman 957
previously sold to the Mississippi State Highway Department; 958
thence North 81°03' East and along the above said Southerly 959
property line for 35.7 feet more or less to the Westerly 960
right-of-way line of Mississippi State Highway 589; thence 961
Southeasterly and along the above said Westerly right-of-way line 962
232.7 feet to a concrete right-of-way marker; thence South 51°39' 963
West and along the Northerly line of a wooden fence 88 feet to the 964
POINT OF BEGINNING. 965
AND ALSO: 966
A parcel of land in a part of the Southeast 1/4 of Northwest 967
1/4 and a part of the Southwest 1/4, Section 14, Township 4 North, 968
Range 15 West, Lamar County, Mississippi, and more particularly 969
described as beginning at a point where the Southerly right-of-way 970
line of U.S. Highway 98 intersects the West line of the above said 971
Southeast 1/4 of Northwest 1/4; thence North 67°34' East and along 972
the Southerly right-of-way line of said highway 208.75 feet; 973
thence South 208.75 feet; thence South 67°34' West 208.75 feet; 974
thence South 141.3 feet; thence North 89°07'30" West 388.9 feet to 975
the centerline of Parkers Creek; thence Northerly and along the 976
centerline of said creek for the next three (3) calls: North 977
35°53' East 115.6 feet; North 25°05' East 68.5 feet; North 978
09°51'30" West 64.3 feet to the Southerly right-of-way line of 979
U.S. Highway 98; thence North 67°34' East and along the Southerly 980
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right-of-way line of said highway 327.85 feet to the POINT OF 981
BEGINNING. The above described area contains 3.02 acres. 982
AND ALSO: 983
Commencing at the Southwest corner of the Southwest 1/4 of 984
the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, 985
Lamar County, Mississippi, run South 88°05'27" East 310.00 feet, 986
thence South 0°53'16" West 60.50 feet to a point on a fence line, 987
thence run along fence line South 88°05'27" East 718.93 feet to 988
the POINT OF BEGINNING, thence North 08°48'10" West 714.67 feet to 989
a point on the South right-of-way line of Highway No. 98, thence 990
along said right-of-way along a curve to the right with a delta 991
angle of 02°04'26" having a radius of 5603.58 feet and an arc 992
length of 202.84 feet, with a chord bearing a distance of North 993
71°53'47" East 202.83 feet to a Concrete Highway right-of-way 994
marker, thence South 20°09'13" East 328.13 feet, thence South 995
69°00'47" East 117.68 feet, thence South 0°58'19" West 429.12 feet 996
to a Point on Possession Line fence, thence along said fence North 997
88°05'27" West 299.23 feet back to the POINT OF BEGINNING, 998
containing 5.0885 acres, more or less and being situated in the SW 999
1/4 of the NE 1/4 and the NW 1/4 of the SE l/4 of said Section 14, 1000
together with all improvements and appurtenances thereunto 1001
belonging. 1002
AND ALSO: 1003
PARCEL NUMBER ONE: That part of the Northwest Quarter of the 1004
Southwest Quarter (Northwest 1/4 of the Southwest 1/4) of Section 1005
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14, Township 4 North, Range 15 West, of Lamar County, Mississippi, 1006
being located and situated East of the center thread of Mill Creek 1007
as the same presently runs through and bisects said 40-acre tract, 1008
and comprising 10.9 acres, more or less, and all being part of the 1009
Northwest Quarter of the Southwest Quarter (Northwest 1/4 of the 1010
Southwest 1/4) of said Section, Township and Range, Lamar County, 1011
Mississippi. 1012
AND ALSO: 1013
PARCEL NUMBER TWO: A part of the Southeast Quarter of the 1014
Northwest Quarter (Southeast 1/4 of the Northwest 1/4) and part of 1015
the Northeast Quarter of the Southwest (Northeast 1/4 of the 1016
Southwest 1/4) all in Section 14, Township 4 North, Range 15 West, 1017
Lamar County, Mississippi, being more particularly described as 1018
follows, to wit: 1019
Beginning at a point where the South margin of State Highway 1020
98 intersects the West margin of the Southeast 1/4 of the 1021
Northwest 1/4 of Section 14, Township 4 North, Range 15 West, and 1022
run Easterly along the South margin of said highway right-of-way 1023
208.75 feet; thence South 208.75 feet; thence Westerly parallel 1024
with the South margin of said highway right-of-way 208.75 feet to 1025
the West forty line; thence North 208.75 feet to the POINT OF 1026
BEGINNING, containing 1 acre, more or less. 1027
LESS AND EXCEPT: 1028
Begin at the point of intersection of an Easterly line of 1029
grantors property with the present Southerly right-of-way line of 1030
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U.S. Highway 98 as shown on the plans for State Project No. 1031
97-0014-02-044-10; from said POINT OF BEGINNING run thence South 1032
02°56' West along said Easterly property line, a distance of 127.6 1033
feet; thence run South 69°11' West, a distance of 52.9 feet; 1034
thence run South 67°13' West, a distance of 492.7 feet to the 1035
Westerly line of grantors property and the center of a creek; 1036
thence run Northerly along said Westerly property line and said 1037
center of creek, a distance of 122.8 feet to said present 1038
Southerly right-of-way line; thence run North 67°13' East along 1039
said present Southerly right-of-way line, a distance of 553.4 feet 1040
to the POINT OF BEGINNING, containing 1.43 acres, more or less, 1041
and being situated in and a part of the North 1/2 of the Southwest 1042
1/4 of Section 14, Township 4 North, Range 15 West, Lamar County, 1043
Mississippi. 1044
LESS AND EXCEPT: 1045
COMMENCING AT THE SOUTHWEST CORNER OF SECTION 14, TOWNSHIP 4 1046
NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI, PROCEED EAST 1047
2136.60 FEET; THENCE NORTH 2508.67 FEET TO AN IRON PIN AND THE 1048
POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED. 1049
FROM THE DESCRIBED POINT OF BEGINNING, PROCEED NORTH 1050
11°19'49" EAST 217.55 FEET TO AN IRON PIN; THENCE NORTH 40°11'01" 1051
EAST 118.28 FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 1052
179.15 FEET TO AN IRON PIN ON THE SOUTHERN BOUNDARY OF U.S. 1053
HIGHWAY 98; THENCE ALONG THE SOUTHERN RIGHT-OF-WAY BOUNDARY OF 1054
SAID HIGHWAY AS FOLLOWS: SOUTH 67°35'21" WEST 699.55 FEET TO AN 1055
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IRON PIN; THENCE SOUTH 69°16'57" WEST 67.67 FEET TO A CONCRETE 1056
RIGHT-OF-WAY MARKER; THENCE SOUTH 67°35'21" WEST 310.34 FEET TO AN 1057
IRON PIN; THENCE LEAVING SAID RIGHT-OF-WAY SOUTH 01°25'53" WEST 1058
667.21 FEET TO AN IRON PIN; THENCE NORTH 67°35'21" EAST 491.91 1059
FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 193.77 FEET TO AN 1060
IRON PIN; THENCE NORTH 67°35'21" EAST 629.48 FEET BACK TO THE 1061
POINT OF BEGINNING. 1062
SAID PARCEL CONTAINS 12.39 ACRES AND IS LOCATED PART IN THE 1063
SE 1/4 OF THE NW 1/4, PART IN THE NE 1/4 OF THE SW 1/4, AND PART 1064
IN THE NW 1/4 OF THE SW 1/4, ALL IN SECTION 14, TOWNSHIP 4 NORTH, 1065
RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI; 1066
93. The clubhouse and associated golf course, 1067
tennis courts, swimming pools and related facilities located at 1068
333 Fairway Drive, Pontotoc, Mississippi; 1069
94. Any facility located on land more 1070
particularly described as follows: 1071
A 4.16 acre parcel being situated in the SE 1/4 of SE 1/4 of 1072
Section 31, T3N-R1E, Rankin County, Mississippi, and being more 1073
particularly described as follows: 1074
Commencing at the SE corner of said Section 31, run thence 1075
WEST - 643.33 feet to a point on the mean high water line of the 1076
Pearl River; thence North 10 degrees 50 minutes 51 seconds West - 1077
444.38 feet along said mean high water line; thence North 11 1078
degrees 58 minutes 08 seconds West - 58.90 feet along said mean 1079
high water line to the POINT OF BEGINNING: run thence North 11 1080
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degrees 58 minutes 08 seconds West - 326.63 feet along said mean 1081
high water line; thence North 19 degrees 52 minutes 24 seconds 1082
West - 74.80 feet along said mean high water line; thence North 78 1083
degrees 01 minutes 52 seconds East - 464.81 feet; thence South 07 1084
degrees 25 minutes 10 seconds East - 39.75 feet; thence South 11 1085
degrees 58 minutes 08 seconds East - 361.10 feet; thence South 78 1086
degrees 01 minutes 52 seconds West - 451.31 feet to the POINT OF 1087
BEGINNING. 1088
TOGETHER WITH a 30 foot wide access easement being situated 1089
in the SE 1/4 of Section 31, T3N, R1E, Rankin County, Mississippi; 1090
being 15 feet either side of a centerline and being more 1091
particularly described as follows: 1092
Commencing at the SE corner of said Section, run thence North 1093
- 380.22 feet to a point on the northerly right-of-way of Moncure 1094
Road; thence North 86 degrees 39 minutes 56 seconds West - 257.25 1095
feet along said road to the POINT OF BEGINNING; run thence North 1096
11 degrees 58 minutes 08 seconds West - 557.86 feet to the POINT 1097
OF TERMINUS; 1098
95. Any municipality in which Mississippi 1099
Highway 26 and U.S. Highway 11 intersect and a public community 1100
college is located; 1101
96. Any municipality in which Mississippi 1102
Highway 15 meets U.S. Highway 82; 1103
97. Any facility and/or venue and related 1104
property at 305 South Monroe Street, Houston, Mississippi; 1105
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98. Any facility and/or venue and related 1106
property located on land more particularly described as follows: 1107
Commence at the Southwest corner of the Southeast Quarter of 1108
the Northeast Quarter of Section 13, Township 9 North, Range 3 1109
East, Madison County, Mississippi, marked by a found creosote 15 1110
inch post and run thence North for a distance of 455.28 feet to 1111
the southwest corner of that certain 2 acre parcel as described in 1112
Deed Book 3385 at page 144; run thence North 69 degrees 10 minutes 1113
00 seconds East for a distance of 211.20 feet along the south line 1114
of said parcel and parallel with the south right-of-way of 1115
Mississippi Highway No. 16; run thence North for a distance of 1116
422.40 feet along the east line of said parcel to the south right 1117
of way of Mississippi Highway No. 16; run thence North 69 degrees 1118
10 minutes 00 seconds East for a distance of 508.77 feet along 1119
said right-of-way to the Point of Beginning; thence South 1122.79 1120
feet; thence North 89 degrees 04 minutes 05 seconds East 485.01 1121
feet; thence North 00 degrees 32 minutes 30 seconds West 300.00 1122
feet; thence North 00 degrees 38 minutes 32 seconds East 502.72 1123
feet; thence West 294.30 feet; thence North 00 degrees 49 minutes 1124
38 Seconds East 388.02 feet to the south right-of-way of 1125
Mississippi Highway No. 16; thence South 69 degrees 10 minutes 00 1126
seconds West 212.97 feet along said right-of-way to the Point of 1127
Beginning. 1128
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Containing 10.54 acres, more or less, being the venue parcel 1129
only, commonly known as 1129 Sharon Road, Canton, Mississippi 1130
39046. 1131
The status of these municipalities, districts, clubhouses, 1132
facilities, golf courses and areas described in this paragraph 1133
(o)(iii) as qualified resort areas does not require any 1134
declaration of same by the department. 1135
The governing authorities of a municipality or county 1136
described, in whole or in part, in item 6, 21, 24, 25, 26, 27, 28, 1137
29, 30, 31, 34, 35, 36, 37, 38, 39, 46, 48, 51, 53, 54, 55, 56, 1138
58, 59, 61, 63, 64, 66, 67, 68, 73, 74, 83, 84, 93, 94, 95, 96, or 1139
97 of this paragraph (o)(iii) may by ordinance, with respect to 1140
the qualified resort area described in the same item: specify the 1141
hours of operation of facilities offering alcoholic beverages for 1142
sale; specify the percentage of revenue that facilities offering 1143
alcoholic beverages for sale must derive from the preparation, 1144
cooking and serving of meals and not from the sale of beverages; 1145
and designate the areas in which facilities offering alcoholic 1146
beverages for sale may be located. 1147
(p) "Native wine" means any product, produced in 1148
Mississippi for sale, having an alcohol content not to exceed 1149
twenty-one percent (21%) by weight and made in accordance with 1150
revenue laws of the United States, which shall be obtained 1151
primarily from the alcoholic fermentation of the juice of ripe 1152
grapes, fruits, berries, honey or vegetables grown and produced in 1153
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Mississippi; provided that bulk, concentrated or fortified wines 1154
used for blending may be produced without this state and used in 1155
producing native wines. The department shall adopt and promulgate 1156
rules and regulations to permit a producer to import such bulk 1157
and/or fortified wines into this state for use in blending with 1158
native wines without payment of any excise tax that would 1159
otherwise accrue thereon. 1160
(q) "Native winery" means any place or establishment 1161
within the State of Mississippi where native wine is produced, in 1162
whole or in part, for sale. 1163
(r) "Bed and breakfast inn" means an establishment 1164
within a municipality where in consideration of payment, breakfast 1165
and lodging are habitually furnished to travelers and wherein are 1166
located not less than eight (8) and not more than nineteen (19) 1167
adequately furnished and completely separate sleeping rooms with 1168
adequate facilities, that persons usually apply for and receive as 1169
overnight accommodations; however, such restriction on the minimum 1170
number of sleeping rooms shall not apply to establishments on the 1171
National Register of Historic Places. No place shall qualify as a 1172
bed and breakfast inn under this article unless on the date of the 1173
initial application for a license under this article more than 1174
fifty percent (50%) of the sleeping rooms are located in a 1175
structure formerly used as a residence. 1176
(s) "Board" shall refer to the Board of Tax Appeals of 1177
the State of Mississippi. 1178
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(t) "Spa facility" means an establishment within a 1179
municipality or qualified resort area and owned by a hotel where, 1180
in consideration of payment, patrons receive from licensed 1181
professionals a variety of private personal care treatments such 1182
as massages, facials, waxes, exfoliation and hairstyling. 1183
(u) "Art studio or gallery" means an establishment 1184
within a municipality or qualified resort area that is in the sole 1185
business of allowing patrons to view and/or purchase paintings and 1186
other creative artwork. 1187
(v) "Cooking school" means an establishment within a 1188
municipality or qualified resort area and owned by a nationally 1189
recognized company that offers an established culinary education 1190
curriculum and program where, in consideration of payment, patrons 1191
are given scheduled professional group instruction on culinary 1192
techniques. For purposes of this paragraph, the definition of 1193
cooking school shall not include schools or classes offered by 1194
grocery stores, convenience stores or drugstores. 1195
(w) "Campus" means property owned by a public school 1196
district, community or junior college, college or university in 1197
this state where educational courses are taught, school functions 1198
are held, tests and examinations are administered or academic 1199
course credits are awarded; however, the term shall not include 1200
any "restaurant" or "hotel" that is located on property owned by a 1201
community or junior college, college or university in this state, 1202
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ST: Local Option Alcoholic Beverage Control
Law; revise definition of "qualified resort
area".
and is operated by a third party who receives all revenue 1203
generated from food and alcoholic beverage sales. 1204
(x) "Native spirit" shall mean any beverage, produced 1205
in Mississippi for sale, manufactured primarily by the 1206
distillation of fermented grain, starch, molasses or sugar 1207
produced in Mississippi, including dilutions and mixtures of these 1208
beverages. In order to be classified as "native spirit" under the 1209
provisions of this article, at least fifty-one percent (51%) of 1210
the finished product by volume shall have been obtained from 1211
distillation of fermented grain, starch, molasses or sugar grown 1212
and produced in Mississippi. 1213
(y) "Native distillery" shall mean any place or 1214
establishment within this state where native spirit is produced in 1215
whole or in part for sale. 1216
(z) "Warehouse operator" shall have the meaning 1217
ascribed in Section 67-1-201. 1218
(aa) "Craft spirit" shall mean any alcoholic beverage 1219
produced, in whole or in part, in Mississippi by a distillery 1220
created under the laws of Mississippi at a location within 1221
Mississippi. 1222
(bb) "Craft distillery" shall mean any place or 1223
establishment within this state where craft spirit is produced in 1224
whole or in part. 1225
SECTION 2. This act shall take effect and be in force from 1226
and after July 1, 2026. 1227