City of Jackson Revitalization Act; create.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Bell (65th), Butler-
Washington

HOUSE BILL NO. 1943

AN ACT TO CREATE THE "CITY OF JACKSON REVITALIZATION ACT"; TO 1
AMEND SECTION 27-65-101, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM 2
SALES TAXATION SALES OF COMPONENT MATERIALS TO A DEVELOPER FOR USE 3
IN THE DEVELOPMENT OF BLIGHTED PROPERTY UNDER SECTION 27-7-22.51; 4
TO AUTHORIZE THE ISSUANCE OF STATE GENERAL OBLIGATION BONDS TO 5
PROVIDE FUNDS TO ASSIST THE CITY OF JACKSON, MISSISSIPPI, IN 6
PAYING COSTS ASSOCIATED WITH MAKING CERTAIN IMPROVEMENTS IN THE 7
CITY; TO AUTHORIZE THE ISSUANCE OF STATE GENERAL OBLIGATION BONDS 8
TO PROVIDE FUNDS TO ASSIST THE CITY OF JACKSON, MISSISSIPPI, IN 9
PAYING THE COSTS ASSOCIATED WITH THE ACQUISITION, DEMOLITION 10
AND/OR REMOVAL OF BLIGHTED PROPERTIES IN THE CITY; TO AMEND 11
SECTION 75-76-5, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM 12
"PROJECT" UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO AMEND 13
SECTION 75-76-129, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT 14
REVENUE COLLECTED FROM CERTAIN ADDITIONAL LICENSE FEES IMPOSED AND 15
LEVIED UNDER SECTION 75-76-183 SHALL BE DEPOSITED INTO THE CITY OF 16
JACKSON DEVELOPMENT FUND CREATED IN THIS ACT; TO AMEND SECTION 17
75-76-183, MISSISSIPPI CODE OF 1972, TO IMPOSE AND LEVY ADDITIONAL 18
FEES FOR A LICENSE TO CONDUCT GAMING AS A LICENSED GAMING 19
ESTABLISHMENT THAT IS PART OF A PROJECT UNDER THE MISSISSIPPI 20
GAMING CONTROL ACT; TO PROVIDE THAT THE DEPARTMENT OF FINANCE AND 21
ADMINISTRATION SHALL ESTABLISH A PROGRAM TO PROVIDE LOANS AND 22
GRANTS TO ASSIST WITH THE DEVELOPMENT OF BUILDINGS AND OTHER 23
FACILITIES AND INFRASTRUCTURE FOR THE ESTABLISHMENT OF NEW 24
BUSINESS ENTERPRISES AND EXPANSION OF EXISTING BUSINESS 25
ENTERPRISES IN THE CITY OF JACKSON, MISSISSIPPI; TO PROVIDE AN 26
APPLICATION PROCESS FOR ENTITIES THAT DESIRE TO PARTICIPATE IN THE 27
PROGRAM; TO CREATE THE CITY OF JACKSON DEVELOPMENT FUND AS A 28
SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT MONIES IN THE 29
CITY OF JACKSON DEVELOPMENT FUND SHALL BE DISBURSED BY THE 30
DEPARTMENT OF FINANCE AND ADMINISTRATION, UPON APPROPRIATION BY 31
THE LEGISLATURE, TO PROVIDE LOANS AND GRANTS FOR THE PURPOSES 32
DESCRIBED IN THIS ACT; TO PROVIDE THAT FOR THE FIRST FULL STATE 33
FISCAL YEAR DURING WHICH A LICENSED GAMING ESTABLISHMENT THAT IS 34
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PART OF A PROJECT UNDER THE MISSISSIPPI GAMING CONTROL ACT IS 35
OPERATING AND REMITTING LICENSE FEES IMPOSED AND LEVIED UNDER 36
SECTIONS 75-76-177 AND 75-76-195, AND FOR EACH OF THE FOUR 37
IMMEDIATELY SUCCEEDING STATE FISCAL YEARS, IF THE TOTAL AMOUNT OF 38
REVENUE DISTRIBUTED TO THE CITY OF VICKSBURG, MISSISSIPPI, OR 39
WARREN COUNTY, MISSISSIPPI, AS THE CASE MAY BE, FOR EACH SUCH 40
FISCAL YEAR UNDER SECTION 75-76-197 AND CHAPTER 965, LOCAL AND 41
PRIVATE LAWS OF 1993, IS LESS THAN THE AVERAGE TOTAL AMOUNT OF 42
SUCH REVENUE DISTRIBUTED ANNUALLY TO THE CITY OR COUNTY FOR THE 43
THREE STATE FISCAL YEARS IMMEDIATELY PRECEDING THE FULL STATE 44
FISCAL YEAR DURING WHICH THE LICENSED GAMING ESTABLISHMENT BEGAN 45
OPERATING AND REMITTING SUCH LICENSE FEES, THEN THE DEPARTMENT OF 46
FINANCE AND ADMINISTRATION SHALL DISBURSE FUNDS TO THE CITY OF 47
VICKSBURG OR WARREN COUNTY, AS THE CASE MAY BE, FOR THE AMOUNT OF 48
SUCH REVENUE SHORTFALL FOR EACH SUCH FISCAL YEAR; TO PROVIDE THAT 49
A PORTION OF THE REVENUE COLLECTED FROM CERTAIN LICENSE FEES 50
COLLECTED FROM A LICENSED GAMING ESTABLISHMENT THAT IS PART OF A 51
PROJECT UNDER THE MISSISSIPPI GAMING CONTROL ACT SHALL BE USED 52
TEMPORARILY FOR CERTAIN PURPOSES; TO BRING FORWARD SECTIONS 53
75-76-33, 75-76-67, 75-76-77, 75-76-89 AND 75-76-203, MISSISSIPPI 54
CODE OF 1972, WHICH ARE SECTIONS OF THE MISSISSIPPI GAMING CONTROL 55
ACT, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO AMEND SECTION 56
19-3-79, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THIS SECTION 57
DOES NOT APPLY TO A PERSON, CORPORATION OR OTHER LEGAL ENTITY 58
APPLYING FOR A LICENSE FOR A GAMING ESTABLISHMENT THAT IS PART OF 59
A PROJECT UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO AMEND 60
SECTIONS 87-1-5, 97-33-1, 97-33-7, 97-33-17, 97-33-25 AND 61
97-33-27, MISSISSIPPI CODE OF 1972, TO AUTHORIZE LEGAL GAMING IN A 62
LICENSED GAMING ESTABLISHMENT THAT IS PART OF A PROJECT UNDER THE 63
MISSISSIPPI GAMING CONTROL ACT; TO BRING FORWARD SECTION 27-109-1, 64
MISSISSIPPI CODE OF 1972, WHICH DEFINES THE TERMS "CRUISE VESSEL" 65
AND "VESSEL" FOR CERTAIN PURPOSES, FOR THE PURPOSES OF POSSIBLE 66
AMENDMENT; TO BRING FORWARD SECTION 95-3-25, MISSISSIPPI CODE OF 67
1972, WHICH RELATES TO VARIOUS FORMS OF ILLEGAL GAMBLING, FOR THE 68
PURPOSES OF POSSIBLE AMENDMENT; TO AMEND SECTION 67-1-5, 69
MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM 70
"QUALIFIED RESORT AREA" UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE 71
CONTROL LAW; TO AMEND SECTION 67-1-101, MISSISSIPPI CODE OF 1972, 72
TO PROVIDE THAT A PROJECT AS DEFINED UNDER THE MISSISSIPPI GAMING 73
CONTROL ACT SHALL BE A LEISURE AND RECREATION DISTRICT UNDER THE 74
LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW; TO PROVIDE THAT ANY 75
OWNER OR OPERATOR OF A LICENSED GAMING ESTABLISHMENT LICENSED 76
BEFORE JANUARY 1, 2026, THAT MAKES CAPITAL IMPROVEMENTS TO THE 77
LICENSED GAMING ESTABLISHMENT IN AN AGGREGATE AMOUNT OF AT LEAST 78
$100,000,000.00 SHALL BE ALLOWED A CREDIT AGAINST LICENSE FEES 79
IMPOSED UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO PROVIDE THE 80
TIME PERIOD WITHIN WHICH THE CAPITAL IMPROVEMENTS MUST BE MADE; TO 81
PROVIDE FOR THE AMOUNT OF THE CREDIT; AND FOR RELATED PURPOSES. 82
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 83
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SECTION 1. This act shall be known and may be cited as the 84
"City of Jackson Revitalization Act". 85
SECTION 2. Section 27-65-101, Mississippi Code of 1972, is 86
amended as follows: 87
27-65-101. (1) The exemptions from the provisions of this 88
chapter which are of an industrial nature or which are more 89
properly classified as industrial exemptions than any other 90
exemption classification of this chapter shall be confined to 91
those persons or property exempted by this section or by the 92
provisions of the Constitution of the United States or the State 93
of Mississippi. No industrial exemption as now provided by any 94
other section except Section 57-3-33 shall be valid as against the 95
tax herein levied. Any subsequent industrial exemption from the 96
tax levied hereunder shall be provided by amendment to this 97
section. No exemption provided in this section shall apply to 98
taxes levied by Section 27-65-15 or 27-65-21. 99
The tax levied by this chapter shall not apply to the 100
following: 101
(a) Sales of boxes, crates, cartons, cans, bottles and 102
other packaging materials to manufacturers and wholesalers for use 103
as containers or shipping materials to accompany goods sold by 104
said manufacturers or wholesalers where possession thereof will 105
pass to the customer at the time of sale of the goods contained 106
therein and sales to anyone of containers or shipping materials 107
for use in ships engaged in international commerce. 108
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(b) Sales of raw materials, catalysts, processing 109
chemicals, welding gases or other industrial processing gases 110
(except natural gas) to a manufacturer for use directly in 111
manufacturing or processing a product for sale or rental or 112
repairing or reconditioning vessels or barges of fifty (50) tons 113
load displacement and over. For the purposes of this exemption, 114
electricity used directly in the electrolysis process in the 115
production of sodium chlorate shall be considered a raw material. 116
This exemption shall not apply to any property used as fuel except 117
to the extent that such fuel comprises by-products which have no 118
market value. 119
(c) The gross proceeds of sales of dry docks, offshore 120
drilling equipment for use in oil or natural gas exploration or 121
production, vessels or barges of fifty (50) tons load displacement 122
and over, when the vessels or barges are sold by the manufacturer 123
or builder thereof. In addition to other types of equipment, 124
offshore drilling equipment for use in oil or natural gas 125
exploration or production shall include aircraft used 126
predominately to transport passengers or property to or from 127
offshore oil or natural gas exploration or production platforms or 128
vessels, and engines, accessories and spare parts for such 129
aircraft. 130
(d) Sales to commercial fishermen of commercial fishing 131
boats of over five (5) tons load displacement and not more than 132
fifty (50) tons load displacement as registered with the United 133
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States Coast Guard and licensed by the Mississippi Commission on 134
Marine Resources. 135
(e) The gross income from repairs to vessels and barges 136
engaged in foreign trade or interstate transportation. 137
(f) Sales of petroleum products to vessels or barges 138
for consumption in marine international commerce or interstate 139
transportation businesses. 140
(g) Sales and rentals of rail rolling stock (and 141
component parts thereof) for ultimate use in interstate commerce 142
and gross income from services with respect to manufacturing, 143
repairing, cleaning, altering, reconditioning or improving such 144
rail rolling stock (and component parts thereof). 145
(h) Sales of raw materials, catalysts, processing 146
chemicals, welding gases or other industrial processing gases 147
(except natural gas) used or consumed directly in manufacturing, 148
repairing, cleaning, altering, reconditioning or improving such 149
rail rolling stock (and component parts thereof). This exemption 150
shall not apply to any property used as fuel. 151
(i) Sales of machinery or tools or repair parts 152
therefor or replacements thereof, fuel or supplies used directly 153
in manufacturing, converting or repairing ships, vessels or barges 154
of three thousand (3,000) tons load displacement and over, but not 155
to include office and plant supplies or other equipment not 156
directly used on the ship, vessel or barge being built, converted 157
or repaired. For purposes of this exemption, "ships, vessels or 158
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barges" shall not include floating structures described in Section 159
27-65-18. 160
(j) Sales of tangible personal property to persons 161
operating ships in international commerce for use or consumption 162
on board such ships. This exemption shall be limited to cases in 163
which procedures satisfactory to the commissioner, ensuring 164
against use in this state other than on such ships, are 165
established. 166
(k) Sales of materials used in the construction of a 167
building, or any addition or improvement thereon, and sales of any 168
machinery and equipment not later than three (3) months after the 169
completion of construction of the building, or any addition 170
thereon, to be used therein, to qualified businesses, as defined 171
in Section 57-51-5, which are located in a county or portion 172
thereof designated as an enterprise zone pursuant to Sections 173
57-51-1 through 57-51-15. 174
(l) Sales of materials used in the construction of a 175
building, or any addition or improvement thereon, and sales of any 176
machinery and equipment not later than three (3) months after the 177
completion of construction of the building, or any addition 178
thereon, to be used therein, to qualified businesses, as defined 179
in Section 57-54-5. 180
(m) Income from storage and handling of perishable 181
goods by a public storage warehouse. 182
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(n) The value of natural gas lawfully injected into the 183
earth for cycling, repressuring or lifting of oil, or lawfully 184
vented or flared in connection with the production of oil; 185
however, if any gas so injected into the earth is sold for such 186
purposes, then the gas so sold shall not be exempt. 187
(o) The gross collections from self-service commercial 188
laundering, drying, cleaning and pressing equipment. 189
(p) Sales of materials used in the construction of a 190
building, or any addition or improvement thereon, and sales of any 191
machinery and equipment not later than three (3) months after the 192
completion of construction of the building, or any addition 193
thereon, to be used therein, to qualified companies, certified as 194
such by the Mississippi Development Authority under Section 195
57-53-1. 196
(q) Sales of component materials used in the 197
construction of a building, or any addition or improvement 198
thereon, sales of machinery and equipment to be used therein, and 199
sales of manufacturing or processing machinery and equipment which 200
is permanently attached to the ground or to a permanent foundation 201
and which is not by its nature intended to be housed within a 202
building structure, not later than three (3) months after the 203
initial start-up date, to permanent business enterprises engaging 204
in manufacturing or processing in Tier Three areas (as such term 205
is defined in Section 57-73-21), which businesses are certified by 206
the Department of Revenue as being eligible for the exemption 207
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granted in this paragraph (q). The exemption provided in this 208
paragraph (q) shall not apply to sales to any business enterprise 209
that is a medical cannabis establishment as defined in the 210
Mississippi Medical Cannabis Act. 211
(r) (i) Sales of component materials used in the 212
construction of a building, or any addition or improvement 213
thereon, and sales of any machinery and equipment not later than 214
three (3) months after the completion of the building, addition or 215
improvement thereon, to be used therein, for any company 216
establishing or transferring its national or regional headquarters 217
from within or outside the State of Mississippi and creating a 218
minimum of twenty (20) jobs at the new headquarters in this state. 219
The exemption provided in this subparagraph (i) shall not apply to 220
sales for any company that is a medical cannabis establishment as 221
defined in the Mississippi Medical Cannabis Act. The Department 222
of Revenue shall establish criteria and prescribe procedures to 223
determine if a company qualifies as a national or regional 224
headquarters for the purpose of receiving the exemption provided 225
in this subparagraph (i). 226
(ii) Sales of component materials used in the 227
construction of a building, or any addition or improvement 228
thereon, and sales of any machinery and equipment not later than 229
three (3) months after the completion of the building, addition or 230
improvement thereon, to be used therein, for any company expanding 231
or making additions after January 1, 2013, to its national or 232
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regional headquarters within the State of Mississippi and creating 233
a minimum of twenty (20) new jobs at the headquarters as a result 234
of the expansion or additions. The exemption provided in this 235
subparagraph (ii) shall not apply to sales for any company that is 236
a medical cannabis establishment as defined in the Mississippi 237
Medical Cannabis Act. The Department of Revenue shall establish 238
criteria and prescribe procedures to determine if a company 239
qualifies as a national or regional headquarters for the purpose 240
of receiving the exemption provided in this subparagraph (ii). 241
(s) The gross proceeds from the sale of semitrailers, 242
trailers, boats, travel trailers, motorcycles, all-terrain cycles 243
and rotary-wing aircraft if exported from this state within 244
forty-eight (48) hours and registered and first used in another 245
state. 246
(t) Gross income from the storage and handling of 247
natural gas in underground salt domes and in other underground 248
reservoirs, caverns, structures and formations suitable for such 249
storage. 250
(u) Sales of machinery and equipment to nonprofit 251
organizations if the organization: 252
(i) Is tax exempt pursuant to Section 501(c)(4) of 253
the Internal Revenue Code of 1986, as amended; 254
(ii) Assists in the implementation of the 255
contingency plan or area contingency plan, and which is created in 256
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response to the requirements of Title IV, Subtitle B of the Oil 257
Pollution Act of 1990, Public Law 101-380; and 258
(iii) Engages primarily in programs to contain, 259
clean up and otherwise mitigate spills of oil or other substances 260
occurring in the United States coastal and tidal waters. 261
For purposes of this exemption, "machinery and equipment" 262
means any ocean-going vessels, barges, booms, skimmers and other 263
capital equipment used primarily in the operations of nonprofit 264
organizations referred to herein. 265
(v) Sales or leases of materials and equipment to 266
approved business enterprises as provided under the Growth and 267
Prosperity Act. 268
(w) From and after July 1, 2001, sales of pollution 269
control equipment to manufacturers or custom processors for 270
industrial use. For the purposes of this exemption, "pollution 271
control equipment" means equipment, devices, machinery or systems 272
used or acquired to prevent, control, monitor or reduce air, water 273
or groundwater pollution, or solid or hazardous waste as required 274
by federal or state law or regulation. 275
(x) Sales or leases to a manufacturer of motor vehicles 276
or powertrain components operating a project that has been 277
certified by the Mississippi Major Economic Impact Authority as a 278
project as defined in Section 57-75-5(f)(iv)1, Section 279
57-75-5(f)(xxi) or Section 57-75-5(f)(xxii) of machinery and 280
equipment; special tooling such as dies, molds, jigs and similar 281
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items treated as special tooling for federal income tax purposes; 282
or repair parts therefor or replacements thereof; repair services 283
thereon; fuel, supplies, electricity, coal and natural gas used 284
directly in the manufacture of motor vehicles or motor vehicle 285
parts or used to provide climate control for manufacturing areas. 286
(y) Sales or leases of component materials, machinery 287
and equipment used in the construction of a building, or any 288
addition or improvement thereon to an enterprise operating a 289
project that has been certified by the Mississippi Major Economic 290
Impact Authority as a project as defined in Section 291
57-75-5(f)(iv)1, Section 57-75-5(f)(xxi), Section 57-75-5(f)(xxii) 292
or Section 57-75-5(f)(xxviii) and any other sales or leases 293
required to establish or operate such project. 294
(z) Sales of component materials and equipment to a 295
business enterprise as provided under Section 57-64-33. 296
(aa) The gross income from the stripping and painting 297
of commercial aircraft engaged in foreign or interstate 298
transportation business. 299
(bb) [Repealed] 300
(cc) Sales or leases to an enterprise owning or 301
operating a project that has been designated by the Mississippi 302
Major Economic Impact Authority as a project as defined in Section 303
57-75-5(f)(xviii) of machinery and equipment; special tooling such 304
as dies, molds, jigs and similar items treated as special tooling 305
for federal income tax purposes; or repair parts therefor or 306
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replacements thereof; repair services thereon; fuel, supplies, 307
electricity, coal and natural gas used directly in the 308
manufacturing/production operations of the project or used to 309
provide climate control for manufacturing/production areas. 310
(dd) Sales or leases of component materials, machinery 311
and equipment used in the construction of a building, or any 312
addition or improvement thereon to an enterprise owning or 313
operating a project that has been designated by the Mississippi 314
Major Economic Impact Authority as a project as defined in Section 315
57-75-5(f)(xviii) and any other sales or leases required to 316
establish or operate such project. 317
(ee) Sales of parts used in the repair and servicing of 318
aircraft not registered in Mississippi engaged exclusively in the 319
business of foreign or interstate transportation to businesses 320
engaged in aircraft repair and maintenance. 321
(ff) Sales of component materials used in the 322
construction of a facility, or any addition or improvement 323
thereon, and sales or leases of machinery and equipment not later 324
than three (3) months after the completion of construction of the 325
facility, or any addition or improvement thereto, to be used in 326
the building or any addition or improvement thereto, to a 327
permanent business enterprise operating a data/information 328
enterprise in Tier Three areas (as such areas are designated in 329
accordance with Section 57-73-21), meeting minimum criteria 330
established by the Mississippi Development Authority. The 331
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exemption provided in this paragraph (ff) shall not apply to sales 332
to any business enterprise that is a medical cannabis 333
establishment as defined in the Mississippi Medical Cannabis Act. 334
(gg) Sales of component materials used in the 335
construction of a facility, or any addition or improvement 336
thereto, and sales of machinery and equipment not later than three 337
(3) months after the completion of construction of the facility, 338
or any addition or improvement thereto, to be used in the facility 339
or any addition or improvement thereto, to technology intensive 340
enterprises for industrial purposes in Tier Three areas (as such 341
areas are designated in accordance with Section 57-73-21), as 342
certified by the Department of Revenue. For purposes of this 343
paragraph, an enterprise must meet the criteria provided for in 344
Section 27-65-17(1)(f) in order to be considered a technology 345
intensive enterprise. 346
(hh) Sales of component materials used in the 347
replacement, reconstruction or repair of a building or facility 348
that has been destroyed or sustained extensive damage as a result 349
of a disaster declared by the Governor, sales of machinery and 350
equipment to be used therein to replace machinery or equipment 351
damaged or destroyed as a result of such disaster, including, but 352
not limited to, manufacturing or processing machinery and 353
equipment which is permanently attached to the ground or to a 354
permanent foundation and which is not by its nature intended to be 355
housed within a building structure, to enterprises or companies 356
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that were eligible for the exemptions authorized in paragraph (q), 357
(r), (ff) or (gg) of this subsection during initial construction 358
of the building that was destroyed or damaged, which enterprises 359
or companies are certified by the Department of Revenue as being 360
eligible for the exemption granted in this paragraph. 361
(ii) Sales of software or software services transmitted 362
by the Internet to a destination outside the State of Mississippi 363
where the first use of such software or software services by the 364
purchaser occurs outside the State of Mississippi. 365
(jj) Gross income of public storage warehouses derived 366
from the temporary storage of raw materials that are to be used in 367
an eligible facility as defined in Section 27-7-22.35. 368
(kk) Sales of component building materials and 369
equipment for initial construction of facilities or expansion of 370
facilities as authorized under Sections 57-113-1 through 57-113-7 371
and Sections 57-113-21 through 57-113-27. 372
(ll) Sales and leases of machinery and equipment 373
acquired in the initial construction to establish facilities as 374
authorized in Sections 57-113-1 through 57-113-7. 375
(mm) Sales and leases of replacement hardware, software 376
or other necessary technology to operate a data center as 377
authorized under Sections 57-113-21 through 57-113-27. 378
(nn) Sales of component materials used in the 379
construction of a building, or any addition or improvement 380
thereon, and sales or leases of machinery and equipment not later 381
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than three (3) months after the completion of the construction of 382
the facility, to be used in the facility, to permanent business 383
enterprises operating a facility producing renewable crude oil 384
from biomass harvested or produced, in whole or in part, in 385
Mississippi, which businesses meet minimum criteria established by 386
the Mississippi Development Authority. As used in this paragraph, 387
the term "biomass" shall have the meaning ascribed to such term in 388
Section 57-113-1. 389
(oo) Sales of supplies, equipment and other personal 390
property to an organization that is exempt from taxation under 391
Section 501(c)(3) of the Internal Revenue Code and is the host 392
organization coordinating a professional golf tournament played or 393
to be played in this state and the supplies, equipment or other 394
personal property will be used for purposes related to the golf 395
tournament and related activities. 396
(pp) Sales of materials used in the construction of a 397
health care industry facility, as defined in Section 57-117-3, or 398
any addition or improvement thereon, and sales of any machinery 399
and equipment not later than three (3) months after the completion 400
of construction of the facility, or any addition thereon, to be 401
used therein, to qualified businesses, as defined in Section 402
57-117-3. This paragraph shall be repealed from and after July 1, 403
2026. 404
(qq) Sales or leases to a manufacturer of automotive 405
parts operating a project that has been certified by the 406
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Mississippi Major Economic Impact Authority as a project as 407
defined in Section 57-75-5(f)(xxviii) of machinery and equipment; 408
or repair parts therefor or replacements thereof; repair services 409
thereon; fuel, supplies, electricity, coal, nitrogen and natural 410
gas used directly in the manufacture of automotive parts or used 411
to provide climate control for manufacturing areas. 412
(rr) Gross collections derived from guided tours on any 413
navigable waters of this state, which include providing 414
accommodations, guide services and/or related equipment operated 415
by or under the direction of the person providing the tour, for 416
the purposes of outdoor tourism. The exemption provided in this 417
paragraph (rr) does not apply to the sale of tangible personal 418
property by a person providing such tours. 419
(ss) Retail sales of truck-tractors and semitrailers 420
used in interstate commerce and registered under the International 421
Registration Plan (IRP) or any similar reciprocity agreement or 422
compact relating to the proportional registration of commercial 423
vehicles entered into as provided for in Section 27-19-143. 424
(tt) Sales exempt under the Facilitating Business Rapid 425
Response to State Declared Disasters Act of 2015 (Sections 426
27-113-1 through 27-113-9). 427
(uu) Sales or leases to an enterprise and its 428
affiliates operating a project that has been certified by the 429
Mississippi Major Economic Impact Authority as a project as 430
defined in Section 57-75-5(f)(xxix) of: 431
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(i) All personal property and fixtures, including 432
without limitation, sales or leases to the enterprise and its 433
affiliates of: 434
1. Manufacturing machinery and equipment; 435
2. Special tooling such as dies, molds, jigs 436
and similar items treated as special tooling for federal income 437
tax purposes; 438
3. Component building materials, machinery 439
and equipment used in the construction of buildings, and any other 440
additions or improvements to the project site for the project; 441
4. Nonmanufacturing furniture, fixtures and 442
equipment (inclusive of all communications, computer, server, 443
software and other hardware equipment); and 444
5. Fuel, supplies (other than 445
nonmanufacturing consumable supplies and water), electricity, 446
nitrogen gas and natural gas used directly in the 447
manufacturing/production operations of such project or used to 448
provide climate control for manufacturing/production areas of such 449
project; 450
(ii) All replacements of, repair parts for or 451
services to repair items described in subparagraph (i)1, 2 and 3 452
of this paragraph; and 453
(iii) All services taxable pursuant to Section 454
27-65-23 required to establish, support, operate, repair and/or 455
maintain such project. 456
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(vv) Sales or leases to an enterprise operating a 457
project that has been certified by the Mississippi Major Economic 458
Impact Authority as a project as defined in Section 459
57-75-5(f)(xxx) of: 460
(i) Purchases required to establish and operate 461
the project, including, but not limited to, sales of component 462
building materials, machinery and equipment required to establish 463
the project facility and any additions or improvements thereon; 464
and 465
(ii) Machinery, special tools (such as dies, 466
molds, and jigs) or repair parts thereof, or replacements and 467
lease thereof, repair services thereon, fuel, supplies and 468
electricity, coal and natural gas used in the manufacturing 469
process and purchased by the enterprise owning or operating the 470
project for the benefit of the project. 471
(ww) Sales of component materials used in the 472
construction of a building, or any expansion or improvement 473
thereon, sales of machinery and/or equipment to be used therein, 474
and sales of processing machinery and equipment which is 475
permanently attached to the ground or to a permanent foundation 476
which is not by its nature intended to be housed in a building 477
structure, no later than three (3) months after initial startup, 478
expansion or improvement of a permanent enterprise solely engaged 479
in the conversion of natural sand into proppants used in oil and 480
gas exploration and development with at least ninety-five percent 481
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(95%) of such proppants used in the production of oil and/or gas 482
from horizontally drilled wells and/or horizontally drilled 483
recompletion wells as defined in Sections 27-25-501 and 27-25-701. 484
(xx) (i) Sales or leases to an enterprise operating a 485
project that has been certified by the Mississippi Major Economic 486
Impact Authority as a project as defined in Section 487
57-75-5(f)(xxxi), for a period ending no later than one (1) year 488
following completion of the construction of the facility or 489
facilities comprising such project of all personal property and 490
fixtures, including without limitation, sales or leases to the 491
enterprise and its affiliates of: 492
1. Manufacturing machinery and equipment; 493
2. Special tooling such as dies, molds, jigs 494
and similar items treated as special tooling for federal income 495
tax purposes; 496
3. Component building materials, machinery 497
and equipment used in the construction of buildings, and any other 498
additions or improvements to the project site for the project; 499
4. Nonmanufacturing furniture, fixtures and 500
equipment (inclusive of all communications, computer, server, 501
software and other hardware equipment); 502
5. Replacements of, repair parts for or 503
services to repair items described in this subparagraph (i)1, 2 504
and 3; and 505
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6. All services taxable pursuant to Section 506
27-65-23 required to establish, support, operate, repair and/or 507
maintain such project; and 508
(ii) Sales or leases to an enterprise operating a 509
project that has been certified by the Mississippi Major Economic 510
Impact Authority as a project as defined in Section 511
57-75-5(f)(xxxi) of electricity, current, power, steam, coal, 512
natural gas, liquefied petroleum gas or other fuel, biomass, 513
nitrogen or other atmospheric or other industrial gases used 514
directly by the enterprise in the manufacturing/production 515
operations of its project or used to provide climate control for 516
manufacturing/production areas (which manufacturing/production 517
areas shall be apportioned based on square footage). As used in 518
this paragraph, the term "biomass" shall have the meaning ascribed 519
to such term in Section 57-113-1. 520
(yy) The gross proceeds from the sale of any item of 521
tangible personal property by the manufacturer or custom processor 522
thereof if such item is shipped, transported or exported from this 523
state and first used in another state, whether such shipment, 524
transportation or exportation is made by the seller, purchaser, or 525
any third party acting on behalf of such party. For the purposes 526
of this paragraph (yy), any instruction to, training of or 527
inspection by the purchaser with respect to the item prior to 528
shipment, transportation or exportation of the item shall not 529
constitute a first use of such item within this state. 530
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(zz) (i) Sales or leases to an enterprise operating a 531
project that has been certified by the Mississippi Major Economic 532
Impact Authority as a project as defined in Section 533
57-75-5(f)(xxxii), for a period ending no later than one (1) year 534
following completion of the construction of the facility or 535
facilities comprising such project of all personal property and 536
fixtures, including, without limitation, sales or leases to the 537
enterprise and its affiliates of: 538
1. Manufacturing machinery and equipment; 539
2. Special tooling such as dies, molds, jigs 540
and similar items treated as special tooling for federal income 541
tax purposes; 542
3. Component building materials, machinery 543
and equipment used in the construction of buildings, and any other 544
additions or improvements to the project site for the project; 545
4. Nonmanufacturing furniture, fixtures and 546
equipment (inclusive of all communications, computer, server, 547
software and other hardware equipment); 548
5. Replacements of, repair parts for or 549
services to repair items described in this subparagraph (i)1, 2 550
and 3; and 551
6. All services taxable pursuant to Section 552
27-65-23 required to establish, support, operate, repair and/or 553
maintain such project; and 554
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(ii) Sales or leases to an enterprise operating a 555
project that has been certified by the Mississippi Major Economic 556
Impact Authority as a project as defined in Section 557
57-75-5(f)(xxxii) of electricity, current, power, steam, coal, 558
natural gas, liquefied petroleum gas or other fuel, biomass, 559
nitrogen or other atmospheric or other industrial gases used 560
directly by the enterprise in the manufacturing/production 561
operations of its project or used to provide climate control for 562
manufacturing/production areas (which manufacturing/production 563
areas shall be apportioned based on square footage). As used in 564
this paragraph, the term "biomass" shall have the meaning ascribed 565
to such term in Section 57-113-1. 566
(aaa) Sales or leases to an enterprise and/or any 567
affiliates thereof operating a project that has been certified by 568
the Mississippi Major Economic Impact Authority as a project as 569
defined in Section 57-75-5(f)(xxxiii) of: 570
(i) Component building materials, fixtures, 571
machinery and equipment used in the construction of a data 572
processing facility or other buildings comprising all or part of a 573
project, for a period ending no later than one (1) year following 574
completion of the construction of the data processing facility or 575
such other building; and 576
(ii) All equipment and other personal property 577
needed to establish and operate the project and any expansions 578
thereof or additions thereto, including, but not limited to: 579
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1. Communications, computer, server, 580
software, connectivity materials and equipment, emergency power 581
generation equipment, other hardware equipment and any other 582
technology; 583
2. All replacements of, and repair parts for, 584
such equipment or other personal property; and 585
3. All services taxable pursuant to Section 586
27-65-23 required to install, support, operate, repair and/or 587
maintain the foregoing equipment and other personal property 588
described in this subparagraph (ii). 589
(bbb) Sales, leases or other retail transfers of 590
fixed-wing aircraft to, or to be used by, certified common 591
carriers in the transport of persons or property in interstate, 592
intrastate or foreign commerce, and engines, accessories and spare 593
parts for such fixed-wing aircraft. 594
(ccc) Sales of component materials to a developer for 595
use in the rehabilitation of eligible property under Section 596
27-7-22.51. For the purposes of this paragraph (ccc), the terms 597
"developer" and "eligible property" mean and have the same 598
definitions as such terms have in Section 27-7-22.51. 599
(2) Sales of component materials used in the construction of 600
a building, or any addition or improvement thereon, sales of 601
machinery and equipment to be used therein, and sales of 602
manufacturing or processing machinery and equipment which is 603
permanently attached to the ground or to a permanent foundation 604
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and which is not by its nature intended to be housed within a 605
building structure, not later than three (3) months after the 606
initial start-up date, to permanent business enterprises engaging 607
in manufacturing or processing in Tier Two areas and Tier One 608
areas (as such areas are designated in accordance with Section 609
57-73-21), which businesses are certified by the Department of 610
Revenue as being eligible for the exemption granted in this 611
subsection, shall be exempt from one-half (1/2) of the taxes 612
imposed on such transactions under this chapter. The exemption 613
provided in this subsection (2) shall not apply to sales to any 614
business enterprise that is a medical cannabis establishment as 615
defined in the Mississippi Medical Cannabis Act. 616
(3) Sales of component materials used in the construction of 617
a facility, or any addition or improvement thereon, and sales or 618
leases of machinery and equipment not later than three (3) months 619
after the completion of construction of the facility, or any 620
addition or improvement thereto, to be used in the building or any 621
addition or improvement thereto, to a permanent business 622
enterprise operating a data/information enterprise in Tier Two 623
areas and Tier One areas (as such areas are designated in 624
accordance with Section 57-73-21), which businesses meet minimum 625
criteria established by the Mississippi Development Authority, 626
shall be exempt from one-half (1/2) of the taxes imposed on such 627
transactions under this chapter. The exemption provided in this 628
subsection (3) shall not apply to sales to any business enterprise 629
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that is a medical cannabis establishment as defined in the 630
Mississippi Medical Cannabis Act. 631
(4) Sales of component materials used in the construction of 632
a facility, or any addition or improvement thereto, and sales of 633
machinery and equipment not later than three (3) months after the 634
completion of construction of the facility, or any addition or 635
improvement thereto, to be used in the building or any addition or 636
improvement thereto, to technology intensive enterprises for 637
industrial purposes in Tier Two areas and Tier One areas (as such 638
areas are designated in accordance with Section 57-73-21), which 639
businesses are certified by the Department of Revenue as being 640
eligible for the exemption granted in this subsection, shall be 641
exempt from one-half (1/2) of the taxes imposed on such 642
transactions under this chapter. For purposes of this subsection, 643
an enterprise must meet the criteria provided for in Section 644
27-65-17(1)(f) in order to be considered a technology intensive 645
enterprise. 646
(5) (a) For purposes of this subsection: 647
(i) "Telecommunications enterprises" shall have 648
the meaning ascribed to such term in Section 57-73-21; 649
(ii) "Tier One areas" mean counties designated as 650
Tier One areas pursuant to Section 57-73-21; 651
(iii) "Tier Two areas" mean counties designated as 652
Tier Two areas pursuant to Section 57-73-21; 653
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(iv) "Tier Three areas" mean counties designated 654
as Tier Three areas pursuant to Section 57-73-21; and 655
(v) "Equipment used in the deployment of broadband 656
technologies" means any equipment capable of being used for or in 657
connection with the transmission of information at a rate, prior 658
to taking into account the effects of any signal degradation, that 659
is not less than thirty-five (35) megabits per second downlink and 660
three (3) megabits per second uplink for mobile broadband or that 661
is capable of providing fixed broadband service as defined by 662
Section 77-19-3. 663
(b) Sales of equipment to telecommunications 664
enterprises after June 30, 2003, and before July 1, 2030, that is 665
installed in Tier One areas and used in the deployment of 666
broadband technologies shall be exempt from one-half (1/2) of the 667
taxes imposed on such transactions under this chapter. 668
(c) Sales of equipment to telecommunications 669
enterprises after June 30, 2003, and before July 1, 2030, that is 670
installed in Tier Two and Tier Three areas and used in the 671
deployment of broadband technologies shall be exempt from the 672
taxes imposed on such transactions under this chapter. 673
(6) Sales of component materials used in the replacement, 674
reconstruction or repair of a building that has been destroyed or 675
sustained extensive damage as a result of a disaster declared by 676
the Governor, sales of machinery and equipment to be used therein 677
to replace machinery or equipment damaged or destroyed as a result 678
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of such disaster, including, but not limited to, manufacturing or 679
processing machinery and equipment which is permanently attached 680
to the ground or to a permanent foundation and which is not by its 681
nature intended to be housed within a building structure, to 682
enterprises that were eligible for the partial exemptions provided 683
for in subsections (2), (3) and (4) of this section during initial 684
construction of the building that was destroyed or damaged, which 685
enterprises are certified by the Department of Revenue as being 686
eligible for the partial exemption granted in this subsection, 687
shall be exempt from one-half (1/2) of the taxes imposed on such 688
transactions under this chapter. 689
SECTION 3. (1) As used in this section, the following words 690
shall have the meanings ascribed herein unless the context clearly 691
requires otherwise: 692
(a) "Accreted value" of any bond means, as of any date 693
of computation, an amount equal to the sum of (i) the stated 694
initial value of such bond, plus (ii) the interest accrued thereon 695
from the issue date to the date of computation at the rate, 696
compounded semiannually, that is necessary to produce the 697
approximate yield to maturity shown for bonds of the same 698
maturity. 699
(b) "State" means the State of Mississippi. 700
(c) "Commission" means the State Bond Commission. 701
(2) (a) (i) A special fund, to be designated the "2026 702
City of Jackson Improvements Fund", is created within the State 703
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Treasury. The fund shall be maintained by the State Treasurer as 704
a separate and special fund, separate and apart from the General 705
Fund of the state. Unexpended amounts remaining in the fund at 706
the end of a fiscal year shall not lapse into the State General 707
Fund, and any interest earned or investment earnings on amounts in 708
the fund shall be deposited into such fund. 709
(ii) Monies deposited into the fund shall be 710
disbursed, in the discretion of the Department of Finance and 711
Administration, to assist the City of Jackson, Mississippi, in 712
paying costs associated with construction, designing, planning, 713
marketing, upgrading, administration and/or operation of 714
improvements in the City of Jackson. For the purposes of this 715
subparagraph (ii), the term "improvements" includes, but is not 716
limited to: 717
1. Sidewalks, street curbing, street medians, 718
planting areas, lighting and/or fountains; 719
2. Trees, shrubs, flowers and/or other 720
vegetation; 721
3. Street and sidewalk cleaning; 722
4. Drainage enhancements; and 723
5. Signage installation and removal. 724
(b) Amounts deposited into such special fund shall be 725
disbursed to pay the costs of the projects described in paragraph 726
(a) of this subsection. Promptly after the commission has 727
certified, by resolution duly adopted, that the projects described 728
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in paragraph (a) of this subsection shall have been completed, 729
abandoned, or cannot be completed in a timely fashion, any amounts 730
remaining in such special fund shall be applied to pay debt 731
service on the bonds issued under this section, in accordance with 732
the proceedings authorizing the issuance of such bonds and as 733
directed by the commission. 734
(3) (a) The commission, at one time, or from time to time, 735
may declare by resolution the necessity for issuance of general 736
obligation bonds of the State of Mississippi to provide funds for 737
all costs incurred or to be incurred for the purposes described in 738
subsection (2) of this section. Upon the adoption of a resolution 739
by the Department of Finance and Administration, declaring the 740
necessity for the issuance of any part or all of the general 741
obligation bonds authorized by this subsection, the department 742
shall deliver a certified copy of its resolution or resolutions to 743
the commission. Upon receipt of such resolution, the commission, 744
in its discretion, may act as the issuing agent, prescribe the 745
form of the bonds, determine the appropriate method for sale of 746
the bonds, advertise for and accept bids or negotiate the sale of 747
the bonds, issue and sell the bonds so authorized to be sold, and 748
do any and all other things necessary and advisable in connection 749
with the issuance and sale of such bonds. The total amount of 750
bonds issued under this section shall not exceed One Million 751
Dollars ($1,000,000.00). No bonds shall be issued under this 752
section after July 1, 2030. 753
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(b) Any investment earnings on amounts deposited into 754
the special fund created in subsection (2) of this section shall 755
be used to pay debt service on bonds issued under this section, in 756
accordance with the proceedings authorizing issuance of such 757
bonds. 758
(4) The principal of and interest on the bonds authorized 759
under this section shall be payable in the manner provided in this 760
subsection. Such bonds shall bear such date or dates, be in such 761
denomination or denominations, bear interest at such rate or rates 762
(not to exceed the limits set forth in Section 75-17-101, 763
Mississippi Code of 1972), be payable at such place or places 764
within or without the State of Mississippi, shall mature 765
absolutely at such time or times not to exceed twenty-five (25) 766
years from date of issue, be redeemable before maturity at such 767
time or times and upon such terms, with or without premium, shall 768
bear such registration privileges, and shall be substantially in 769
such form, all as shall be determined by resolution of the 770
commission. 771
(5) The bonds authorized by this section shall be signed by 772
the chairman of the commission, or by his facsimile signature, and 773
the official seal of the commission shall be affixed thereto, 774
attested by the secretary of the commission. The interest 775
coupons, if any, to be attached to such bonds may be executed by 776
the facsimile signatures of such officers. Whenever any such 777
bonds shall have been signed by the officials designated to sign 778
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the bonds who were in office at the time of such signing but who 779
may have ceased to be such officers before the sale and delivery 780
of such bonds, or who may not have been in office on the date such 781
bonds may bear, the signatures of such officers upon such bonds 782
and coupons shall nevertheless be valid and sufficient for all 783
purposes and have the same effect as if the person so officially 784
signing such bonds had remained in office until their delivery to 785
the purchaser, or had been in office on the date such bonds may 786
bear. However, notwithstanding anything herein to the contrary, 787
such bonds may be issued as provided in the Registered Bond Act of 788
the State of Mississippi. 789
(6) All bonds and interest coupons issued under the 790
provisions of this section have all the qualities and incidents of 791
negotiable instruments under the provisions of the Uniform 792
Commercial Code, and in exercising the powers granted by this 793
section, the commission shall not be required to and need not 794
comply with the provisions of the Uniform Commercial Code. 795
(7) The commission shall act as issuing agent for the bonds 796
authorized under this section, prescribe the form of the bonds, 797
determine the appropriate method for sale of the bonds, advertise 798
for and accept bids or negotiate the sale of the bonds, issue and 799
sell the bonds so authorized to be sold, pay all fees and costs 800
incurred in such issuance and sale, and do any and all other 801
things necessary and advisable in connection with the issuance and 802
sale of such bonds. The commission is authorized and empowered to 803
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pay the costs that are incident to the sale, issuance and delivery 804
of the bonds authorized under this section from the proceeds 805
derived from the sale of such bonds. The commission may sell such 806
bonds on sealed bids at public sale or may negotiate the sale of 807
the bonds for such price as it may determine to be for the best 808
interest of the State of Mississippi. All interest accruing on 809
such bonds so issued shall be payable semiannually or annually. 810
If such bonds are sold by sealed bids at public sale, notice 811
of the sale shall be published at least one time, not less than 812
ten (10) days before the date of sale, and shall be so published 813
in one or more newspapers published or having a general 814
circulation in the City of Jackson, Mississippi, selected by the 815
commission. 816
The commission, when issuing any bonds under the authority of 817
this section, may provide that bonds, at the option of the State 818
of Mississippi, may be called in for payment and redemption at the 819
call price named therein and accrued interest on such date or 820
dates named therein. 821
(8) The bonds issued under the provisions of this section 822
are general obligations of the State of Mississippi, and for the 823
payment thereof the full faith and credit of the State of 824
Mississippi is irrevocably pledged. If the funds appropriated by 825
the Legislature are insufficient to pay the principal of and the 826
interest on such bonds as they become due, then the deficiency 827
shall be paid by the State Treasurer from any funds in the State 828
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Treasury not otherwise appropriated. All such bonds shall contain 829
recitals on their faces substantially covering the provisions of 830
this subsection. 831
(9) Upon the issuance and sale of bonds under the provisions 832
of this section, the commission shall transfer the proceeds of any 833
such sale or sales to the special fund created in subsection (2) 834
of this section. The proceeds of such bonds shall be disbursed 835
solely upon the order of the Department of Finance and 836
Administration under such restrictions, if any, as may be 837
contained in the resolution providing for the issuance of the 838
bonds. 839
(10) The bonds authorized under this section may be issued 840
without any other proceedings or the happening of any other 841
conditions or things other than those proceedings, conditions and 842
things which are specified or required by this section. Any 843
resolution providing for the issuance of bonds under the 844
provisions of this section shall become effective immediately upon 845
its adoption by the commission, and any such resolution may be 846
adopted at any regular or special meeting of the commission by a 847
majority of its members. 848
(11) The bonds authorized under the authority of this 849
section may be validated in the Chancery Court of the First 850
Judicial District of Hinds County, Mississippi, in the manner and 851
with the force and effect provided by Chapter 13, Title 31, 852
Mississippi Code of 1972, for the validation of county, municipal, 853
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school district and other bonds. The notice to taxpayers required 854
by such statutes shall be published in a newspaper published or 855
having a general circulation in the City of Jackson, Mississippi. 856
(12) Any holder of bonds issued under the provisions of this 857
section or of any of the interest coupons pertaining thereto may, 858
either at law or in equity, by suit, action, mandamus or other 859
proceeding, protect and enforce any and all rights granted under 860
this section, or under such resolution, and may enforce and compel 861
performance of all duties required by this section to be 862
performed, in order to provide for the payment of bonds and 863
interest thereon. 864
(13) All bonds issued under the provisions of this section 865
shall be legal investments for trustees and other fiduciaries, and 866
for savings banks, trust companies and insurance companies 867
organized under the laws of the State of Mississippi, and such 868
bonds shall be legal securities which may be deposited with and 869
shall be received by all public officers and bodies of this state 870
and all municipalities and political subdivisions for the purpose 871
of securing the deposit of public funds. 872
(14) Bonds issued under the provisions of this section and 873
income therefrom shall be exempt from all taxation in the State of 874
Mississippi. 875
(15) The proceeds of the bonds issued under this section 876
shall be used solely for the purposes herein provided, including 877
the costs incident to the issuance and sale of such bonds. 878
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(16) The State Treasurer is authorized, without further 879
process of law, to certify to the Department of Finance and 880
Administration the necessity for warrants, and the Department of 881
Finance and Administration is authorized and directed to issue 882
such warrants, in such amounts as may be necessary to pay when due 883
the principal of, premium, if any, and interest on, or the 884
accreted value of, all bonds issued under this section; and the 885
State Treasurer shall forward the necessary amount to the 886
designated place or places of payment of such bonds in ample time 887
to discharge such bonds, or the interest thereon, on the due dates 888
thereof. 889
(17) This section shall be deemed to be full and complete 890
authority for the exercise of the powers herein granted, but this 891
section shall not be deemed to repeal or to be in derogation of 892
any existing law of this state. 893
SECTION 4. (1) As used in this section, the following words 894
shall have the meanings ascribed herein unless the context clearly 895
requires otherwise: 896
(a) "Accreted value" of any bond means, as of any date 897
of computation, an amount equal to the sum of (i) the stated 898
initial value of such bond, plus (ii) the interest accrued thereon 899
from the issue date to the date of computation at the rate, 900
compounded semiannually, that is necessary to produce the 901
approximate yield to maturity shown for bonds of the same 902
maturity. 903
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(b) "State" means the State of Mississippi. 904
(c) "Commission" means the State Bond Commission. 905
(2) (a) (i) A special fund, to be designated the "2026 906
City of Jackson Blighted Properties Improvements Fund", is created 907
within the State Treasury. The fund shall be maintained by the 908
State Treasurer as a separate and special fund, separate and apart 909
from the General Fund of the state. Unexpended amounts remaining 910
in the fund at the end of a fiscal year shall not lapse into the 911
State General Fund, and any interest earned or investment earnings 912
on amounts in the fund shall be deposited into such fund. 913
(ii) Monies deposited into the fund shall be 914
disbursed, in the discretion of the Department of Finance and 915
Administration, to assist the City of Jackson, Mississippi, in 916
paying the costs associated with the acquisition, demolition 917
and/or removal of blighted properties in the city. 918
(b) Amounts deposited into such special fund shall be 919
disbursed to pay the costs of the projects described in paragraph 920
(a) of this subsection. Promptly after the commission has 921
certified, by resolution duly adopted, that the projects described 922
in paragraph (a) of this subsection shall have been completed, 923
abandoned, or cannot be completed in a timely fashion, any amounts 924
remaining in such special fund shall be applied to pay debt 925
service on the bonds issued under this section, in accordance with 926
the proceedings authorizing the issuance of such bonds and as 927
directed by the commission. 928
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(3) (a) The commission, at one time, or from time to time, 929
may declare by resolution the necessity for issuance of general 930
obligation bonds of the State of Mississippi to provide funds for 931
all costs incurred or to be incurred for the purposes described in 932
subsection (2) of this section. Upon the adoption of a resolution 933
by the Department of Finance and Administration, declaring the 934
necessity for the issuance of any part or all of the general 935
obligation bonds authorized by this subsection, the department 936
shall deliver a certified copy of its resolution or resolutions to 937
the commission. Upon receipt of such resolution, the commission, 938
in its discretion, may act as the issuing agent, prescribe the 939
form of the bonds, determine the appropriate method for sale of 940
the bonds, advertise for and accept bids or negotiate the sale of 941
the bonds, issue and sell the bonds so authorized to be sold, and 942
do any and all other things necessary and advisable in connection 943
with the issuance and sale of such bonds. The total amount of 944
bonds issued under this section shall not exceed One Million 945
Dollars ($1,000,000.00). No bonds shall be issued under this 946
section after July 1, 2030. 947
(b) Any investment earnings on amounts deposited into 948
the special fund created in subsection (2) of this section shall 949
be used to pay debt service on bonds issued under this section, in 950
accordance with the proceedings authorizing issuance of such 951
bonds. 952
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(4) The principal of and interest on the bonds authorized 953
under this section shall be payable in the manner provided in this 954
subsection. Such bonds shall bear such date or dates, be in such 955
denomination or denominations, bear interest at such rate or rates 956
(not to exceed the limits set forth in Section 75-17-101, 957
Mississippi Code of 1972), be payable at such place or places 958
within or without the State of Mississippi, shall mature 959
absolutely at such time or times not to exceed twenty-five (25) 960
years from date of issue, be redeemable before maturity at such 961
time or times and upon such terms, with or without premium, shall 962
bear such registration privileges, and shall be substantially in 963
such form, all as shall be determined by resolution of the 964
commission. 965
(5) The bonds authorized by this section shall be signed by 966
the chairman of the commission, or by his facsimile signature, and 967
the official seal of the commission shall be affixed thereto, 968
attested by the secretary of the commission. The interest 969
coupons, if any, to be attached to such bonds may be executed by 970
the facsimile signatures of such officers. Whenever any such 971
bonds shall have been signed by the officials designated to sign 972
the bonds who were in office at the time of such signing but who 973
may have ceased to be such officers before the sale and delivery 974
of such bonds, or who may not have been in office on the date such 975
bonds may bear, the signatures of such officers upon such bonds 976
and coupons shall nevertheless be valid and sufficient for all 977
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purposes and have the same effect as if the person so officially 978
signing such bonds had remained in office until their delivery to 979
the purchaser, or had been in office on the date such bonds may 980
bear. However, notwithstanding anything herein to the contrary, 981
such bonds may be issued as provided in the Registered Bond Act of 982
the State of Mississippi. 983
(6) All bonds and interest coupons issued under the 984
provisions of this section have all the qualities and incidents of 985
negotiable instruments under the provisions of the Uniform 986
Commercial Code, and in exercising the powers granted by this 987
section, the commission shall not be required to and need not 988
comply with the provisions of the Uniform Commercial Code. 989
(7) The commission shall act as issuing agent for the bonds 990
authorized under this section, prescribe the form of the bonds, 991
determine the appropriate method for sale of the bonds, advertise 992
for and accept bids or negotiate the sale of the bonds, issue and 993
sell the bonds so authorized to be sold, pay all fees and costs 994
incurred in such issuance and sale, and do any and all other 995
things necessary and advisable in connection with the issuance and 996
sale of such bonds. The commission is authorized and empowered to 997
pay the costs that are incident to the sale, issuance and delivery 998
of the bonds authorized under this section from the proceeds 999
derived from the sale of such bonds. The commission may sell such 1000
bonds on sealed bids at public sale or may negotiate the sale of 1001
the bonds for such price as it may determine to be for the best 1002
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interest of the State of Mississippi. All interest accruing on 1003
such bonds so issued shall be payable semiannually or annually. 1004
If such bonds are sold by sealed bids at public sale, notice 1005
of the sale shall be published at least one time, not less than 1006
ten (10) days before the date of sale, and shall be so published 1007
in one or more newspapers published or having a general 1008
circulation in the City of Jackson, Mississippi, selected by the 1009
commission. 1010
The commission, when issuing any bonds under the authority of 1011
this section, may provide that bonds, at the option of the State 1012
of Mississippi, may be called in for payment and redemption at the 1013
call price named therein and accrued interest on such date or 1014
dates named therein. 1015
(8) The bonds issued under the provisions of this section 1016
are general obligations of the State of Mississippi, and for the 1017
payment thereof the full faith and credit of the State of 1018
Mississippi is irrevocably pledged. If the funds appropriated by 1019
the Legislature are insufficient to pay the principal of and the 1020
interest on such bonds as they become due, then the deficiency 1021
shall be paid by the State Treasurer from any funds in the State 1022
Treasury not otherwise appropriated. All such bonds shall contain 1023
recitals on their faces substantially covering the provisions of 1024
this subsection. 1025
(9) Upon the issuance and sale of bonds under the provisions 1026
of this section, the commission shall transfer the proceeds of any 1027
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such sale or sales to the special fund created in subsection (2) 1028
of this section. The proceeds of such bonds shall be disbursed 1029
solely upon the order of the Department of Finance and 1030
Administration under such restrictions, if any, as may be 1031
contained in the resolution providing for the issuance of the 1032
bonds. 1033
(10) The bonds authorized under this section may be issued 1034
without any other proceedings or the happening of any other 1035
conditions or things other than those proceedings, conditions and 1036
things which are specified or required by this section. Any 1037
resolution providing for the issuance of bonds under the 1038
provisions of this section shall become effective immediately upon 1039
its adoption by the commission, and any such resolution may be 1040
adopted at any regular or special meeting of the commission by a 1041
majority of its members. 1042
(11) The bonds authorized under the authority of this 1043
section may be validated in the Chancery Court of the First 1044
Judicial District of Hinds County, Mississippi, in the manner and 1045
with the force and effect provided by Chapter 13, Title 31, 1046
Mississippi Code of 1972, for the validation of county, municipal, 1047
school district and other bonds. The notice to taxpayers required 1048
by such statutes shall be published in a newspaper published or 1049
having a general circulation in the City of Jackson, Mississippi. 1050
(12) Any holder of bonds issued under the provisions of this 1051
section or of any of the interest coupons pertaining thereto may, 1052
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either at law or in equity, by suit, action, mandamus or other 1053
proceeding, protect and enforce any and all rights granted under 1054
this section, or under such resolution, and may enforce and compel 1055
performance of all duties required by this section to be 1056
performed, in order to provide for the payment of bonds and 1057
interest thereon. 1058
(13) All bonds issued under the provisions of this section 1059
shall be legal investments for trustees and other fiduciaries, and 1060
for savings banks, trust companies and insurance companies 1061
organized under the laws of the State of Mississippi, and such 1062
bonds shall be legal securities which may be deposited with and 1063
shall be received by all public officers and bodies of this state 1064
and all municipalities and political subdivisions for the purpose 1065
of securing the deposit of public funds. 1066
(14) Bonds issued under the provisions of this section and 1067
income therefrom shall be exempt from all taxation in the State of 1068
Mississippi. 1069
(15) The proceeds of the bonds issued under this section 1070
shall be used solely for the purposes herein provided, including 1071
the costs incident to the issuance and sale of such bonds. 1072
(16) The State Treasurer is authorized, without further 1073
process of law, to certify to the Department of Finance and 1074
Administration the necessity for warrants, and the Department of 1075
Finance and Administration is authorized and directed to issue 1076
such warrants, in such amounts as may be necessary to pay when due 1077
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the principal of, premium, if any, and interest on, or the 1078
accreted value of, all bonds issued under this section; and the 1079
State Treasurer shall forward the necessary amount to the 1080
designated place or places of payment of such bonds in ample time 1081
to discharge such bonds, or the interest thereon, on the due dates 1082
thereof. 1083
(17) This section shall be deemed to be full and complete 1084
authority for the exercise of the powers herein granted, but this 1085
section shall not be deemed to repeal or to be in derogation of 1086
any existing law of this state. 1087
SECTION 5. Section 75-76-5, Mississippi Code of 1972, is 1088
amended as follows: 1089
75-76-5. As used in this chapter, unless the context 1090
requires otherwise: 1091
(a) "Applicant" means any person who has applied for or 1092
is about to apply for a state gaming license, registration or 1093
finding of suitability under the provisions of this chapter or 1094
approval of any act or transaction for which approval is required 1095
or permitted under the provisions of this chapter. 1096
(b) "Application" means a request for the issuance of a 1097
state gaming license, registration or finding of suitability under 1098
the provisions of this chapter or for approval of any act or 1099
transaction for which approval is required or permitted under the 1100
provisions of this chapter but does not include any supplemental 1101
forms or information that may be required with the application. 1102
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(c) "Associated equipment" means any equipment or 1103
mechanical, electromechanical or electronic contrivance, component 1104
or machine used remotely or directly in connection with gaming or 1105
with any game, race book or sports pool that would not otherwise 1106
be classified as a gaming device, including dice, playing cards, 1107
links which connect to progressive slot machines, equipment which 1108
affects the proper reporting of gross revenue, computerized 1109
systems of betting at a race book or sports pool, computerized 1110
systems for monitoring slot machines, and devices for weighing or 1111
counting money. 1112
(d) "Chairman" means the Chairman of the Mississippi 1113
Gaming Commission except when used in the term "Chairman of the 1114
State Tax Commission." "Chairman of the State Tax Commission" or 1115
"commissioner" means the Commissioner of Revenue of the Department 1116
of Revenue. 1117
(e) "Commission" or "Mississippi Gaming Commission" 1118
means the Mississippi Gaming Commission. 1119
(f) "Commission member" means a member of the 1120
Mississippi Gaming Commission. 1121
(g) "Credit instrument" means a writing which evidences 1122
a gaming debt owed to a person who holds a license at the time the 1123
debt is created, and includes any writing taken in consolidation, 1124
redemption or payment of a prior credit instrument. 1125
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(h) "Enforcement division" means a particular division 1126
supervised by the executive director that provides enforcement 1127
functions. 1128
(i) "Establishment" means any premises wherein or 1129
whereon any gaming is done. 1130
(j) "Executive director" means the Executive Director 1131
of the Mississippi Gaming Commission. 1132
(k) Except as otherwise provided by law, "game," or 1133
"gambling game" means any banking or percentage game played with 1134
cards, with dice or with any mechanical, electromechanical or 1135
electronic device or machine for money, property, checks, credit 1136
or any representative of value, including, without limiting, the 1137
generality of the foregoing, faro, monte, roulette, keno, fan-tan, 1138
twenty-one, blackjack, seven-and-a-half, big injun, klondike, 1139
craps, poker, chuck-a-luck (dai shu), wheel of fortune, chemin de 1140
fer, baccarat, pai gow, beat the banker, panguingui, slot machine, 1141
or any other game or device approved by the commission. However, 1142
"game" or "gambling game" shall not include bingo games or raffles 1143
which are held pursuant to the provisions of Section 97-33-51, or 1144
the illegal gambling activities described in Section 97-33-8. 1145
The commission shall not be required to recognize any game 1146
hereunder with respect to which the commission determines it does 1147
not have sufficient experience or expertise. 1148
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(l) "Gaming" or "gambling" means to deal, operate, 1149
carry on, conduct, maintain or expose for play any game as defined 1150
in this chapter. 1151
(m) "Gaming device" means any mechanical, 1152
electromechanical or electronic contrivance, component or machine 1153
used in connection with gaming or any game which affects the 1154
result of a wager by determining win or loss. The term includes a 1155
system for processing information which can alter the normal 1156
criteria of random selection, which affects the operation of any 1157
game, or which determines the outcome of a game. The term does 1158
not include a system or device which affects a game solely by 1159
stopping its operation so that the outcome remains undetermined, 1160
and does not include any antique coin machine as defined in 1161
Section 27-27-12. 1162
(n) "Gaming employee" means any person connected 1163
directly with the operation of a gaming establishment licensed to 1164
conduct any game, including: 1165
(i) Boxmen; 1166
(ii) Cashiers; 1167
(iii) Change personnel; 1168
(iv) Counting room personnel; 1169
(v) Dealers; 1170
(vi) Floormen; 1171
(vii) Hosts or other persons empowered to extend 1172
credit or complimentary services; 1173
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(viii) Keno runners; 1174
(ix) Keno writers; 1175
(x) Machine mechanics; 1176
(xi) Security personnel; 1177
(xii) Shift or pit bosses; 1178
(xiii) Shills; 1179
(xiv) Supervisors or managers; and 1180
(xv) Ticket writers. 1181
The term "gaming employee" also includes employees of 1182
manufacturers or distributors of gaming equipment within this 1183
state whose duties are directly involved with the manufacture, 1184
repair or distribution of gaming equipment. 1185
"Gaming employee" does not include bartenders, cocktail 1186
waitresses or other persons engaged in preparing or serving food 1187
or beverages unless acting in some other capacity. 1188
(o) "Gaming license" means any license issued by the 1189
state which authorizes the person named therein to engage in 1190
gaming. 1191
(p) "Gross revenue" means the total of all of the 1192
following, less the total of all cash paid out as losses to 1193
patrons and those amounts paid to purchase annuities to fund 1194
losses paid to patrons over several years by independent financial 1195
institutions: 1196
(i) Cash received as winnings; 1197
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(ii) Cash received in payment for credit extended 1198
by a licensee to a patron for purposes of gaming; and 1199
(iii) Compensation received for conducting any 1200
game in which the licensee is not party to a wager. 1201
For the purposes of this definition, cash or the value of 1202
noncash prizes awarded to patrons in a contest or tournament are 1203
not losses. 1204
The term does not include: 1205
(i) Counterfeit money or tokens; 1206
(ii) Coins of other countries which are received 1207
in gaming devices; 1208
(iii) Cash taken in fraudulent acts perpetrated 1209
against a licensee for which the licensee is not reimbursed; or 1210
(iv) Cash received as entry fees for contests or 1211
tournaments in which the patrons compete for prizes. 1212
(q) "Hearing examiner" means a member of the 1213
Mississippi Gaming Commission or other person authorized by the 1214
commission to conduct hearings. 1215
(r) "Investigation division" means a particular 1216
division supervised by the executive director that provides 1217
investigative functions. 1218
(s) "License" means a gaming license or a 1219
manufacturer's, seller's or distributor's license. 1220
(t) "Licensee" means any person to whom a valid license 1221
has been issued. 1222
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(u) "License fees" means monies required by law to be 1223
paid to obtain or continue a gaming license or a manufacturer's, 1224
seller's or distributor's license. 1225
(v) "Licensed gaming establishment" means any premises 1226
licensed pursuant to the provisions of this chapter wherein or 1227
whereon gaming is done. 1228
(w) "Manufacturer's," "seller's" or "distributor's" 1229
license means a license issued pursuant to Section 75-76-79. 1230
(x) "Navigable waters" shall have the meaning ascribed 1231
to such term under Section 27-109-1. 1232
(y) "Operation" means the conduct of gaming. 1233
(z) "Party" means the Mississippi Gaming Commission and 1234
any licensee or other person appearing of record in any proceeding 1235
before the commission; or the Mississippi Gaming Commission and 1236
any licensee or other person appearing of record in any proceeding 1237
for judicial review of any action, decision or order of the 1238
commission. 1239
(aa) "Person" includes any association, corporation, 1240
firm, partnership, trust or other form of business association as 1241
well as a natural person. 1242
(bb) "Premises" means land, together with all 1243
buildings, improvements and personal property located thereon, and 1244
includes all parts of any vessel or cruise vessel. 1245
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(cc) "Race book" means the business of accepting wagers 1246
upon the outcome of any event held at a track which uses the 1247
pari-mutuel system of wagering. 1248
(dd) "Regulation" means a rule, standard, directive or 1249
statement of general applicability which effectuates law or policy 1250
or which describes the procedure or requirements for practicing 1251
before the commission. The term includes a proposed regulation 1252
and the amendment or repeal of a prior regulation but does not 1253
include: 1254
(i) A statement concerning only the internal 1255
management of the commission and not affecting the rights or 1256
procedures available to any licensee or other person; 1257
(ii) A declaratory ruling; 1258
(iii) An interagency memorandum; 1259
(iv) The commission's decision in a contested case 1260
or relating to an application for a license; or 1261
(v) Any notice concerning the fees to be charged 1262
which are necessary for the administration of this chapter. 1263
(ee) "Respondent" means any licensee or other person 1264
against whom a complaint has been filed with the commission. 1265
(ff) "Slot machine" means any mechanical, electrical or 1266
other device, contrivance or machine which, upon insertion of a 1267
coin, token or similar object, or upon payment of any 1268
consideration, is available to play or operate, the play or 1269
operation of which, whether by reason of the skill of the operator 1270
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or application of the element of chance, or both, may deliver or 1271
entitle the person playing or operating the machine to receive 1272
cash, premiums, merchandise, tokens or anything of value, whether 1273
the payoff is made automatically from the machine or in any other 1274
manner. The term does not include any antique coin machine as 1275
defined in Section 27-27-12. 1276
(gg) "Sports pool" means the business of accepting 1277
wagers on collegiate or professional sporting events or athletic 1278
events, by any system or method of wagering other than the system 1279
known as the "pari-mutuel method of wagering." 1280
(hh) "State Tax Commission" or "department" means the 1281
Department of Revenue of the State of Mississippi. 1282
(ii) "Temporary work permit" means a work permit which 1283
is valid only for a period not to exceed ninety (90) days from its 1284
date of issue and which is not renewable. 1285
(jj) "Vessel" or "cruise vessel" shall have the 1286
meanings ascribed to such terms under Section 27-109-1. 1287
(kk) "Work permit" means any card, certificate or 1288
permit issued by the commission, whether denominated as a work 1289
permit, registration card or otherwise, authorizing the employment 1290
of the holder as a gaming employee. A document issued by any 1291
governmental authority for any employment other than gaming is not 1292
a valid work permit for the purposes of this chapter. 1293
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(ll) "School or training institution" means any school 1294
or training institution which is licensed by the commission to 1295
teach or train gaming employees pursuant to Section 75-76-34. 1296
(mm) "Cheat" means to alter the selection of criteria 1297
that determine: 1298
(i) The rules of a game; or 1299
(ii) The amount or frequency of payment in a game. 1300
(nn) "Promotional activity" means an activity or event 1301
conducted or held for the purpose of promoting or marketing the 1302
individual licensed gaming establishment that is engaging in the 1303
promotional activity. The term includes, but is not limited to, a 1304
game of any kind other than as defined in paragraph (k) of this 1305
section, a tournament, a contest, a drawing, or a promotion of any 1306
kind. 1307
(oo) "Project" means a major capital project that: 1308
(i) Will be located near the downtown area of the 1309
City of Jackson, Mississippi, inside the Capitol Complex 1310
Improvement District created in Section 29-5-203, and within eight 1311
thousand (8,000) feet of the grounds of the New Capitol; 1312
(ii) Will consist of one (1) licensed gaming 1313
establishment as well as other developments as part of the 1314
project; 1315
(iii) Will have a minimum capital investment of 1316
Five Hundred Million Dollars ($500,000,000.00); and 1317
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(iv) Is owned or will be owned, in any form or 1318
manner, by: 1319
1. One (1) or more persons owning or 1320
operating a licensed gaming establishment or licensed gaming 1321
establishment or licensed gaming establishments at the time of 1322
submitting an application under this chapter for a license for a 1323
licensed gaming establishment that will be part of the project, 1324
and/or 1325
2. One (1) or more persons having owned or 1326
operated a licensed gaming establishment or licensed gaming 1327
establishments before July 1, 2026, regardless of whether such 1328
person or persons own or operate a licensed gaming establishment 1329
or licensed gaming establishments at the time of submitting an 1330
application under this chapter for a license for a licensed gaming 1331
establishment that will be part of the project. 1332
SECTION 6. Section 75-76-129, Mississippi Code of 1972, is 1333
amended as follows: 1334
[Through June 30, 2028, this section shall read as follows:] 1335
75-76-129. (1) On or before the last day of each month all 1336
taxes, fees, interest, penalties, damages, fines or other monies 1337
collected by the Department of Revenue during that month under the 1338
provisions of this chapter, with the exception of (a) the local 1339
government fees imposed under Section 75-76-195, and (b) an amount 1340
equal to Three Million Dollars ($3,000,000.00) of the revenue 1341
collected pursuant to the fee imposed under Section 1342
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75-76-177(1)(c), and (c) the revenue collected pursuant to the fee 1343
imposed under Section 75-76-177(1)(c) as a result of wagers on 1344
sporting events, and (d) the revenue collected pursuant to the 1345
fees imposed under Section 75-76-183(3), shall be paid by the 1346
Department of Revenue to the State Treasurer to be deposited in 1347
the State General Fund. The local government fees shall be 1348
distributed by the Department of Revenue pursuant to Section 1349
75-76-197. 1350
(2) An amount equal to Three Million Dollars ($3,000,000.00) 1351
of the revenue collected during that month pursuant to the fee 1352
imposed under Section 75-76-177(1)(c) shall be deposited by the 1353
Department of Revenue into the bond sinking fund created in 1354
Section 1(3) of Chapter 479, Laws of 2015. 1355
(3) Revenue collected pursuant to the fee imposed under 1356
Section 75-76-177(1)(c) as a result of wagers on sporting events 1357
shall be deposited into the State Highway Fund to be used solely 1358
for the repair and maintenance of highways and bridges of the 1359
State of Mississippi. This revenue shall be used first for 1360
matching funds made available to the state for such purposes 1361
pursuant to any federal highway infrastructure program implemented 1362
after September 1, 2018. 1363
(4) Revenue collected pursuant to the fees imposed under 1364
Section 75-76-183(3) shall be deposited into the City of Jackson 1365
Development Fund created in Section 8 of this act. 1366
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[From and after July 1, 2028, this section shall read as 1367
follows:] 1368
75-76-129. On or before the last day of each month all 1369
taxes, fees, interest, penalties, damages, fines or other monies 1370
collected by the Department of Revenue during that month under the 1371
provisions of this chapter, with the exception of (a) the local 1372
government fees imposed under Section 75-76-195, and (b) an amount 1373
equal to Three Million Dollars ($3,000,000.00) of the revenue 1374
collected pursuant to the fee imposed under Section 1375
75-76-177(1)(c), and (c) the revenue collected pursuant to the 1376
fees imposed under Section 75-76-183(3), shall be paid by the 1377
Department of Revenue to the State Treasurer to be deposited in 1378
the State General Fund. The local government fees shall be 1379
distributed by the Department of Revenue pursuant to Section 1380
75-76-197. An amount equal to Three Million Dollars 1381
($3,000,000.00) of the revenue collected during that month 1382
pursuant to the fee imposed under Section 75-76-177(1)(c) shall be 1383
deposited by the Department of Revenue into the bond sinking fund 1384
created in Section 1(3) of Chapter 479, Laws of 2015. Revenue 1385
collected pursuant to the fees imposed under Section 75-76-183(3), 1386
shall be deposited into the City of Jackson Development Fund 1387
created in Section 8 of this act. 1388
SECTION 7. Section 75-76-183, Mississippi Code of 1972, is 1389
amended as follows: 1390
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75-76-183. (1) Each applicant for a license to conduct 1391
gaming aboard a vessel or cruise vessel shall pay an application 1392
fee of Five Thousand Dollars ($5,000.00). 1393
(2) Each licensee who is licensed to conduct gaming aboard a 1394
vessel or cruise vessel shall pay an annual license fee of Five 1395
Thousand Dollars ($5,000.00). 1396
(3) (i) In addition to any other fees provided for in this 1397
chapter, an applicant who is approved for a license to conduct 1398
gaming as a licensed gaming establishment that is part of a 1399
project shall pay a development fee of Ten Million Dollars 1400
($10,000,000.00) after initial issuance of the license to the 1401
applicant. 1402
(ii) In addition to any other fees provided for in 1403
this chapter, a licensee who is licensed to conduct gaming as a 1404
licensed gaming establishment that is part of a project shall pay 1405
an annual development fee of Ten Million Dollars ($10,000,000.00) 1406
for each of the ten (10) years immediately succeeding the year in 1407
which the licensee was so initially licensed. 1408
SECTION 8. (1) As used in this section, the following words 1409
and phrases shall have the meanings as defined in this subsection 1410
unless the context clearly requires otherwise: 1411
(a) "Department" means the Department of Finance and 1412
Administration. 1413
(b) "Development" means the acquisition, construction, 1414
renovation, repairs, upgrades and improvements to property such as 1415
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buildings and other facilities and/or infrastructure for the 1416
establishment of new business enterprises and/or the expansion of 1417
existing business enterprises, and/or procuring the acquisition, 1418
construction, renovation, repairs, upgrades and improvements to 1419
property such as buildings and other facilities and/or 1420
infrastructure for the establishment of new business enterprises 1421
and/or the expansion of existing business enterprises. 1422
(c) "Person" means any association, corporation, firm, 1423
partnership, trust or other form of business association as well 1424
as a natural person. 1425
(2) (a) The department shall establish a grant and 1426
revolving loan program to provide grants and loans to assist 1427
persons in paying costs associated with development in the City of 1428
Jackson, Mississippi. 1429
(b) A person desiring assistance under the program 1430
established under this section must submit an application to the 1431
department. The application must contain: 1432
(i) A description of: 1433
1. The property to be developed, 1434
2. The purpose or purposes for which the 1435
property is or was formerly being used at the time the application 1436
is submitted, 1437
3. The type of work the applicant will 1438
perform as part of the development and the purpose or purposes for 1439
which the property will be used after development, 1440
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4. The amount of capital investment for the 1441
development other than assistance under this section, if any, and 1442
5. The amount of assistance in grant and/or 1443
loan funds requested; and 1444
(ii) Any other information requested by the 1445
department. 1446
(c) The department shall review such application and 1447
determine whether the applicant is eligible for assistance under 1448
the program. If the department approves the applicant for 1449
assistance under the program, it shall provide a certificate to 1450
the applicant designating the applicant as eligible for 1451
assistance. Such assistance may be in the form of grant and/or 1452
loans funds. 1453
(d) Monies repaid to the state from loans authorized 1454
under this section shall be deposited into the City of Jackson 1455
Development Fund created in subsection (3) of this section. 1456
(3) There is created in the State Treasury a special fund, 1457
to be designated as the "City of Jackson Development Fund", which 1458
shall consist of monies deposited therein under Section 75-76-129, 1459
Mississippi Code of 1972, and any other monies designated for 1460
deposit therein. The fund shall be maintained by the State 1461
Treasurer as a separate and special fund, separate and apart from 1462
the General Fund of the state. Unexpended amounts remaining in 1463
the fund at the end of a fiscal year shall not lapse into the 1464
State General Fund, and any interest earned or investment earnings 1465
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on amounts in the fund shall be deposited into such fund. Monies 1466
in the fund shall be disbursed, in the discretion of the 1467
Department of Finance and Administration, upon appropriation by 1468
the Legislature, to provide loans and grants for purposes 1469
described in this section. 1470
(4) The department shall have all powers necessary to 1471
implement and administer the program established under this 1472
section, and the department shall promulgate rules, in accordance 1473
with the Mississippi Administrative Procedures Law, as necessary 1474
for the implementation of this section. 1475
SECTION 9. (1) For the first full state fiscal year during 1476
which a licensed gaming establishment that is part of a project is 1477
operating and remitting license fees imposed and levied under 1478
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1479
immediately succeeding state fiscal years, if the total amount of 1480
revenue distributed to the City of Vicksburg, Mississippi, for 1481
each such fiscal year under Section 75-76-197 and Chapter 965, 1482
Local and Private Laws of 1993, is less than the average total 1483
amount of such revenue distributed annually to the city for the 1484
three (3) state fiscal years immediately preceding the full state 1485
fiscal year during which the licensed gaming establishment began 1486
operating and remitting license fees imposed and levied under 1487
Sections 75-76-177 and 75-76-195, then the Department of Finance 1488
and Administration shall disburse funds to the City of Vicksburg 1489
for the amount of such revenue shortfall for each such fiscal 1490
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year. Such funds shall be paid from monies deposited into the 1491
State General Fund under Section 76-76-129 which are derived from 1492
fees imposed under Section 75-65-177(1) on a licensee that is a 1493
licensed gaming establishment and part of a project. 1494
(2) For the first full state fiscal year during which a 1495
licensed gaming establishment that is part of a project is 1496
operating and remitting license fees imposed and levied under 1497
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1498
immediately succeeding state fiscal years, if the total amount of 1499
revenue distributed to Warren County, Mississippi, for each such 1500
fiscal year under Section 75-76-197 and Chapter 965, Local and 1501
Private Laws of 1993, is less than the average total amount of 1502
such revenue distributed annually to the county for the three (3) 1503
state fiscal years immediately preceding the full state fiscal 1504
year during which the licensed gaming establishment began 1505
operating and remitting license fees imposed and levied under 1506
Sections 75-76-177 and 75-76-195, then the Department of Finance 1507
and Administration shall disburse funds to Warren County for the 1508
amount of such revenue shortfall for each such fiscal year. Such 1509
funds shall be paid from monies deposited into the State General 1510
Fund under Section 76-76-129 which are derived from fees imposed 1511
under Section 75-65-177(1) on a licensee that is a licensed gaming 1512
establishment and part of a project. 1513
(3) For the first full state fiscal year during which a 1514
licensed gaming establishment that is part of a project is 1515
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operating and remitting license fees imposed and levied under 1516
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1517
immediately succeeding state fiscal years, from monies deposited 1518
into the State General Fund under Section 76-76-129 which are 1519
derived from fees imposed under Section 75-65-177(1) on such a 1520
licensee that is a licensed gaming establishment and part of a 1521
project, Seven Million Dollars ($7,000,000.00) shall be deposited 1522
during each such fiscal year into a special fund that is created 1523
in the State Treasury. Monies in the fund shall be disbursed by 1524
the Department of Finance and Administration, upon appropriation 1525
by the Legislature, for the purpose of paying costs associated 1526
with the construction of an athletic stadium for Jackson State 1527
University to host the university's sporting events. 1528
(4) For the first full state fiscal year during which a 1529
licensed gaming establishment that is part of a project is 1530
operating and remitting license fees imposed and levied under 1531
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1532
immediately succeeding state fiscal years, from monies deposited 1533
into the State General Fund under Section 76-76-129 which are 1534
derived from fees imposed under Section 75-65-177(1) on such a 1535
licensee that is a licensed gaming establishment and part of a 1536
project, Two Million Dollars ($2,000,000.00) shall be deposited 1537
during each such fiscal year into a special fund that is created 1538
in the State Treasury. Monies in the fund shall be disbursed by 1539
the Department of Finance and Administration, upon appropriation 1540
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by the Legislature, for the purpose of paying costs associated 1541
with the repair and renovation of and upgrades and improvements to 1542
the Mississippi Children's Museum in Jackson, Mississippi. 1543
(5) For the first full state fiscal year during which a 1544
licensed gaming establishment that is part of a project is 1545
operating and remitting license fees imposed and levied under 1546
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1547
immediately succeeding state fiscal years, from monies deposited 1548
into the State General Fund under Section 76-76-129 which are 1549
derived from fees imposed under Section 75-65-177(1) on such a 1550
licensee that is a licensed gaming establishment and part of a 1551
project, Five Million Dollars ($5,000,000.00) shall be deposited 1552
during each such fiscal year into a special fund that is created 1553
in the State Treasury. Monies in the fund shall be disbursed by 1554
the Department of Finance and Administration, upon appropriation 1555
by the Legislature, for the support and maintenance of the 1556
University of Mississippi Medical Center Cancer Center and 1557
Research Institute. 1558
(6) For the first full state fiscal year during which a 1559
licensed gaming establishment that is part of a project is 1560
operating and remitting license fees imposed and levied under 1561
Sections 75-76-177 and 75-76-195, and for each of the two (2) 1562
immediately succeeding state fiscal years, from monies deposited 1563
into the State General Fund under Section 76-76-129 which are 1564
derived from fees imposed under Section 75-65-177(1) on such a 1565
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licensee that is a licensed gaming establishment and part of a 1566
project, One Million Dollars ($1,000,000.00) shall be deposited 1567
into a special fund that is created in the State Treasury. Monies 1568
in the fund shall be disbursed by the Department of Finance and 1569
Administration, upon appropriation by the Legislature, for the 1570
purpose of paying costs associated with extending Lakeland Drive 1571
to Interstate 220 in Jackson, Mississippi. 1572
(7) For the first full state fiscal year during which a 1573
licensed gaming establishment that is part of a project is 1574
operating and remitting license fees imposed and levied under 1575
Sections 75-76-177 and 75-76-195, and for each of the four (4) 1576
immediately succeeding state fiscal years, from monies deposited 1577
into the State General Fund under Section 76-76-129 which are 1578
derived from fees imposed under Section 75-65-177(1) on such a 1579
licensee that is a licensed gaming establishment and part of a 1580
project, Two Million Dollars ($2,000,000.00) shall be deposited 1581
during each such fiscal year into a special fund that is created 1582
in the State Treasury. Monies in the fund shall be disbursed by 1583
the Department of Finance and Administration, upon appropriation 1584
by the Legislature, for the purpose of paying costs associated 1585
with the construction of a tram system/land transportation system 1586
running from at or near Jackson - Medgar Wiley Evers International 1587
Airport to the downtown area of Jackson, Mississippi, and also 1588
linking with the University of Mississippi Medical Center. 1589
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SECTION 10. Section 75-76-33, Mississippi Code of 1972, is 1590
brought forward as follows: 1591
75-76-33. (1) The commission shall, from time to time, 1592
adopt, amend or repeal such regulations, consistent with the 1593
policy, objects and purposes of this chapter, as it may deem 1594
necessary or desirable in the public interest in carrying out the 1595
policy and provisions of this chapter. The commission shall 1596
comply with the Mississippi Administrative Procedures Law when 1597
adopting, amending or repealing any regulations authorized under 1598
this section or under any other provision of this chapter. 1599
(2) These regulations shall, without limiting the general 1600
powers herein conferred, include the following: 1601
(a) Prescribing the method and form of application 1602
which any applicant for a license or for a manufacturer's, 1603
seller's or distributor's license must follow and complete before 1604
consideration of his application by the executive director or the 1605
commission. 1606
(b) Prescribing the information to be furnished by any 1607
applicant or licensee concerning his antecedents, habits, 1608
character, associates, criminal record, business activities and 1609
financial affairs, past or present. 1610
(c) Prescribing the information to be furnished by a 1611
licensee relating to his employees. 1612
(d) Requiring fingerprinting of an applicant or 1613
licensee, and gaming employees of a licensee, or other methods of 1614
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identification and the forwarding of all fingerprints taken 1615
pursuant to regulation of the Federal Bureau of Investigation. 1616
(e) Prescribing the manner and procedure of all 1617
hearings conducted by the commission or any hearing examiner of 1618
the commission, including special rules of evidence applicable 1619
thereto and notices thereof. 1620
(f) Requiring any applicant to pay all or any part of 1621
the fees and costs of investigation of such applicant as may be 1622
determined by the commission under paragraph (g) of this 1623
subsection (2). 1624
(g) Prescribing the amounts of investigative fees only 1625
as authorized by regulations of the commission under paragraph (f) 1626
of this subsection, and collecting those fees. The commission 1627
shall adopt regulations setting the amounts of those fees at 1628
levels that will provide the commission with sufficient revenue, 1629
when combined with any other monies as may be deposited into the 1630
Mississippi Gaming Commission Fund created in Section 75-76-325, 1631
to carry out the provisions of this chapter without any state 1632
general funds. In calculating the amount of such fees, the 1633
commission shall: 1634
(i) Attempt to set the fees at levels that will 1635
create a balance in the Mississippi Gaming Commission Fund that 1636
does not exceed, at the end of any state fiscal year, two percent 1637
(2%) of the projected amount of funds that will provide the 1638
commission with such sufficient revenue; and 1639
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(ii) Demonstrate the reasonableness of the 1640
relationship between a fee and the actual costs of the 1641
investigative activity for which the fee is being prescribed. 1642
(h) Prescribing the manner and method of collection and 1643
payment of fees and issuance of licenses. 1644
(i) Prescribing under what conditions a licensee may be 1645
deemed subject to revocation or suspension of his license. 1646
(j) Requiring any applicant or licensee to waive any 1647
privilege with respect to any testimony at any hearing or meeting 1648
of the commission, except any privilege afforded by the 1649
Constitution of the United States or this state. 1650
(k) Defining and limiting the area, games and devices 1651
permitted, and the method of operation of such games and devices, 1652
for the purposes of this chapter. 1653
(l) Prescribing under what conditions the nonpayment of 1654
a gambling debt by a licensee shall be deemed grounds for 1655
revocation or suspension of his license. 1656
(m) Governing the use and approval of gambling devices 1657
and equipment. 1658
(n) Prescribing the qualifications of, and the 1659
conditions under which, attorneys, accountants and others are 1660
permitted to practice before the commission. 1661
(o) Restricting access to confidential information 1662
obtained under this chapter and ensuring that the confidentiality 1663
of such information is maintained and protected. 1664
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(p) Prescribing the manner and procedure by which the 1665
executive director on behalf of the commission shall notify a 1666
county or a municipality wherein an applicant for a license 1667
desires to locate. 1668
(q) Prescribing the manner and procedure for an 1669
objection to be filed with the commission and the executive 1670
director by a county or municipality wherein an applicant for a 1671
license desires to locate. 1672
(3) Notwithstanding any other provision of law, each 1673
licensee shall be required to comply with the regulation that no 1674
wager may be placed by, or on behalf of, any individual or entity 1675
or group, not present on a licensed vessel or cruise vessel. 1676
(4) From and after July 1, 2016, the expenses of this agency 1677
shall be defrayed by appropriation from the State General Fund and 1678
all user charges and fees authorized under this section shall be 1679
deposited into the State General Fund as authorized by law. 1680
(5) From and after July 1, 2016, no state agency shall 1681
charge another state agency a fee, assessment, rent or other 1682
charge for services or resources received by authority of this 1683
section. 1684
SECTION 11. Section 75-76-67, Mississippi Code of 1972, is 1685
brought forward as follows: 1686
75-76-67. (1) Any person who the commission determines is 1687
qualified to receive a license or be found suitable under the 1688
provisions of this chapter, having due consideration for the 1689
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proper protection of the health, safety, morals, good order and 1690
general welfare of the inhabitants of the State of Mississippi and 1691
the declared policy of this state, may be issued a state gaming 1692
license or found suitable. The burden of proving his 1693
qualification to receive any license or be found suitable is on 1694
the applicant. 1695
(2) An application to receive a license or be found suitable 1696
shall not be granted unless the commission is satisfied that the 1697
applicant is: 1698
(a) A person of good character, honesty and integrity; 1699
(b) A person whose prior activities, criminal record, 1700
if any, reputation, habits and associations do not pose a threat 1701
to the public interest of this state or to the effective 1702
regulation and control of gaming, or create or enhance the dangers 1703
of unsuitable, unfair or illegal practices, methods and activities 1704
in the conduct of gaming or the carrying on of the business and 1705
financial arrangements incidental thereto; and 1706
(c) In all other respects qualified to be licensed or 1707
found suitable consistent with the declared laws of the state. 1708
(3) No person shall be granted a license or found suitable 1709
under the provisions of this chapter who has been convicted of a 1710
felony in any court of this state, another state, or the United 1711
States; and no person shall be granted a license or found suitable 1712
hereunder who has been convicted of a crime in any court of 1713
another state or the United States which, if committed in this 1714
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state, would be a felony; and no person shall be granted a license 1715
or found suitable under the provisions of this chapter who has 1716
been convicted of a misdemeanor in any court of this state or of 1717
another state, when such conviction was for gambling, sale of 1718
alcoholic beverages to minors, prostitution, or procuring or 1719
inducing individuals to engage in prostitution. 1720
(4) A license to operate a gaming establishment shall not be 1721
granted unless the applicant has satisfied the commission that: 1722
(a) He has adequate business probity, competence and 1723
experience, in gaming or generally; and 1724
(b) The proposed financing of the entire operation is: 1725
(i) Adequate for the nature of the proposed 1726
operation; and 1727
(ii) From a suitable source. Any lender or other 1728
source of money or credit which the commission finds does not meet 1729
the standards set forth in subsection (2) may be deemed 1730
unsuitable. 1731
(5) An application to receive a license or be found suitable 1732
constitutes a request for a determination of the applicant's 1733
general character, integrity and ability to participate or engage 1734
in, or be associated with gaming. Any written or oral statement 1735
made in the course of an official proceeding of the commission or 1736
the executive director or any witness testifying under oath which 1737
is relevant to the purpose of the proceeding is absolutely 1738
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privileged and does not impose liability for defamation or 1739
constitute a ground for recovery in any civil action. 1740
(6) The commission may, in its discretion, grant a license 1741
to a corporation which has complied with the provisions of this 1742
chapter. 1743
(7) The commission may, in its discretion, grant a license 1744
to a limited partnership which has complied with the provisions of 1745
this chapter. 1746
(8) No limited partnership, except one whose sole limited 1747
partner is a publicly traded corporation which has registered with 1748
the commission, or business trust or organization or other 1749
association of a quasi-corporate character is eligible to receive 1750
or hold any license under this chapter unless all persons having 1751
any direct or indirect interest therein of any nature whatsoever, 1752
whether financial, administrative, policymaking or supervisory, 1753
are individually qualified to be licensed under the provisions of 1754
this chapter. 1755
(9) The commission may, by regulation, limit the number of 1756
persons who may be financially interested and the nature of their 1757
interest in any corporation or other organization or association 1758
licensed under this chapter, and may establish such other 1759
qualifications of licenses as the commission, in its discretion, 1760
deems to be in the public interest and consistent with the 1761
declared policy of the state. 1762
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SECTION 12. Section 75-76-77, Mississippi Code of 1972, is 1763
brought forward as follows: 1764
75-76-77. (1) The executive director shall present his 1765
recommendation upon an application to the commission at the next 1766
meeting of the commission. 1767
(2) The commission may, after considering the recommendation 1768
of the executive director, issue to the applicant named, as a 1769
natural person, and to the licensed gaming establishment, as a 1770
business entity, under the name or style therein designated, a 1771
state gaming license, or may deny the same. The commission may 1772
limit the license or place such conditions thereon as it may deem 1773
necessary in the public interest. The commission may, if it 1774
considers necessary, issue a probationary license. No state gaming 1775
license may be assigned either in whole or in part. 1776
(3) After the issuance of the license, it shall continue in 1777
effect upon proper payment of the state license fees and any other 1778
fees, taxes and penalties, as required by law and the regulations 1779
of the commission, subject to the power of the commission to 1780
revoke, suspend, condition or limit licenses. 1781
(4) The commission may further limit or place such 1782
conditions as it may deem necessary in the public interest upon 1783
any registration, finding of suitability or approval for which 1784
application has been made. 1785
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(5) After the executive director has made a recommendation 1786
for denial of an application, the commission, after considering 1787
the recommendation of the executive director, may: 1788
(a) Deny the application; 1789
(b) Remand the matter to the executive director for 1790
such further investigation and reconsideration as the commission 1791
may order; or 1792
(c) By unanimous vote of the members present, grant the 1793
application for a license, registration, finding of suitability or 1794
approval. 1795
(6) If the commission is not satisfied that an applicant 1796
recommended by the executive director is qualified to be licensed 1797
under this chapter, the commission may cause to be made such 1798
investigation into and conduct such hearings concerning the 1799
qualifications of the applicant in accordance with its regulations 1800
as it may deem necessary. 1801
(7) If the commission desires further investigation be made 1802
or desires to conduct any hearings, it shall, within thirty (30) 1803
days after presentation of the recommendation of the executive 1804
director, so notify the applicant and set a date for hearing. 1805
Final action by the commission must be taken within one hundred 1806
twenty (120) days after the recommendation of the executive 1807
director has been presented to the commission. Failure of the 1808
commission to take action within one hundred twenty (120) days 1809
shall be deemed to constitute approval of the applicant by the 1810
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commission, and a license must be issued forthwith upon compliance 1811
by the applicant. 1812
(8) The commission has full and absolute power and authority 1813
to deny any application for any cause it deems reasonable. If an 1814
application is denied, the commission shall prepare and file its 1815
written decision upon which its order denying the application is 1816
based. 1817
SECTION 13. Section 75-76-89, Mississippi Code of 1972, is 1818
brought forward as follows: 1819
75-76-89. (1) Except as otherwise provided in subsection 1820
(3) of this section, all licenses issued to the same person, 1821
including a wholly owned subsidiary of that person, for the 1822
operation of any game, including a sports pool or race book, which 1823
authorize gaming at the same establishment must be merged into a 1824
single gaming license. A gaming license may not be issued to any 1825
person if the issuance would result in more than one licensed 1826
operation at a single establishment, whether or not the profits or 1827
revenue from gaming are shared between the licensed operations. 1828
(2) A person who has been issued a gaming license may 1829
establish a sports pool or race book on the premises of the 1830
establishment at which he conducts a gaming operation only after 1831
obtaining permission from the executive director. 1832
SECTION 14. Section 75-76-203, Mississippi Code of 1972, is 1833
brought forward as follows: 1834
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75-76-203. In order to be eligible to receive a state gaming 1835
license, a corporation shall: 1836
(a) Be incorporated: 1837
(i) In the State of Mississippi, although such 1838
corporation may be a wholly or partly owned subsidiary of a 1839
corporation which is chartered in another state of the United 1840
States; or 1841
(ii) In another state of the United States, if all 1842
persons having any direct or indirect interest of any nature in 1843
such corporation are licensed as required by this chapter and any 1844
applicable regulations of the commission; 1845
(b) Maintain an office of the corporation on the 1846
licensed premises; 1847
(c) Comply with all of the requirements of the laws of 1848
the State of Mississippi pertaining to corporations; and 1849
(d) Maintain a ledger in the principal office of the 1850
corporation in Mississippi, which shall: 1851
(i) At all times reflect the ownership of every 1852
class of security issued by the corporation; and 1853
(ii) Be available for inspection by the commission 1854
or the executive director or his employees at all reasonable times 1855
without notice. 1856
SECTION 15. Section 19-3-79, Mississippi Code of 1972, is 1857
amended as follows: 1858
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19-3-79. (1) Any person, corporation or other legal entity 1859
required to obtain a state gaming license to conduct legal gaming 1860
aboard a cruise vessel or vessel, as defined in Section 27-109-1, 1861
as prescribed by the Mississippi Gaming Control Act shall, before 1862
applying for such license, provide the Mississippi Gaming 1863
Commission with a written notice of intent to apply for a license. 1864
The "notice of intent to apply for a gaming license" shall be on a 1865
form prescribed by the executive director of the commission and 1866
shall state the county in which the intending licensee desires to 1867
conduct legal gaming aboard a cruise vessel or vessel, as the case 1868
may be. Within ten (10) days after receipt of a notice of intent 1869
to apply for a gaming license, the commission shall require such 1870
person, corporation or legal entity to publish the notice once 1871
each week for three (3) consecutive weeks in a newspaper having 1872
general circulation in the county in which the intending licensee 1873
desires to conduct legal gaming aboard a cruise vessel or vessel, 1874
as the case may be. 1875
(2) If no petition as prescribed in subsection (3) of this 1876
section is filed with the board of supervisors of the applicable 1877
county within thirty (30) days after the date of the last 1878
publication, the board of supervisors of such county shall adopt a 1879
resolution stating that no petition was timely filed and that 1880
legal gaming may henceforth be conducted aboard cruise vessels or 1881
vessels, as the case may be, in such county. 1882
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(3) If a petition signed by twenty percent (20%) or fifteen 1883
hundred (1500), whichever is less, of the registered voters of a 1884
county in which a notice of intent to apply for a gaming license 1885
is published is filed within thirty (30) days of the date of the 1886
last publication with the circuit clerk of the applicable county, 1887
the board of supervisors of such county shall authorize the 1888
circuit clerk to hold an election on the proposition of allowing 1889
legal gaming to be conducted aboard cruise vessels or vessels, as 1890
the case may be, in the county on the date upon which such an 1891
election may be conducted under subsection (7). The referendum 1892
shall be advertised, held, conducted and the result thereof 1893
canvassed in the manner provided by law for advertising, holding 1894
and canvassing county elections. 1895
(4) At such election, all qualified electors of such county 1896
may vote. The ballots used at such election shall have printed 1897
thereon a brief statement of the purpose of the election and the 1898
words "FOR LEGAL GAMING ABOARD CRUISE VESSELS (OR VESSELS) IN THE 1899
COUNTY AS PRESCRIBED BY LAW" and "AGAINST LEGAL GAMING ABOARD 1900
CRUISE VESSELS (OR VESSELS) IN THE COUNTY AS PRESCRIBED BY LAW." 1901
The voter shall vote by placing a cross (x) or check (√) mark 1902
opposite his choice on the proposition. If a majority of the 1903
qualified electors who vote in such election shall vote in favor 1904
of allowing legal gaming to be conducted aboard cruise vessels or 1905
vessels, as the case may be, then legal gaming may henceforth be 1906
conducted aboard cruise vessels or vessels, as the case may be, in 1907
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the county. If less than a majority of the qualified electors who 1908
vote in such election shall vote in favor of allowing legal gaming 1909
to be conducted aboard cruise vessels or vessels, as the case may 1910
be, in the county, then gaming aboard cruise vessels or vessels, 1911
as the case may be, shall be prohibited in the county until such 1912
time as a subsequent election, held according to the restrictions 1913
specified in subsection (7), may authorize such legal gaming. 1914
(5) In any county in which no petition is timely filed after 1915
a notice of intent to apply for a gaming license is published, or 1916
in which an election is held on the proposition of allowing legal 1917
gaming to be conducted aboard cruise vessels or vessels, as the 1918
case may be, in the county and a majority of the qualified 1919
electors who vote in such election vote in favor of allowing legal 1920
gaming to be conducted aboard cruise vessels or vessels, as the 1921
case may be, in the county, no election shall thereafter be held 1922
in that county pursuant to this section on the proposition of 1923
allowing legal gaming to be conducted aboard cruise vessels or 1924
vessels, as the case may be, in that county. 1925
(6) Notwithstanding any provision of this section or 1926
Sections 97-33-1, 97-33-7, 97-33-17, 97-33-25 and 97-33-27 to the 1927
contrary, if an election is held pursuant to this section which 1928
causes the conducting of gaming aboard cruise vessels to be 1929
prohibited in any county in which one or more cruise vessels were 1930
operating out of a port in the county on August 28, 1990, the 1931
prohibition on the conducting of gaming aboard cruise vessels in 1932
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that county shall not apply to the conducting of legal gaming 1933
aboard any of those cruise vessels which were still operating out 1934
of a port in that county at the time of the election. 1935
(7) If an election has been held on the issue of allowing 1936
legal gaming to be conducted aboard cruise vessels or vessels, as 1937
the case may be, in a county, and the authority to conduct such 1938
legal gaming has been denied by the electors of such county, then 1939
a subsequent election on such issue may not be held until: 1940
(a) The date of the next succeeding general election in 1941
which the election for President of the United States occurs; or 1942
(b) In the case in which the authority to conduct such 1943
legal gaming has been denied by the electors of such county at 1944
elections on three (3) different occasions, whether those 1945
occasions be successive or not, the date of the next succeeding 1946
general election occurring at least eight (8) years after the last 1947
of the three (3) occasions on which the electors denied the 1948
authority to conduct such legal gaming. 1949
(8) The provisions of this section shall not apply to a 1950
person, corporation or other legal entity applying for a license 1951
for a gaming establishment that is part of a project as defined in 1952
Section 75-76-5. 1953
SECTION 16. Section 87-1-5, Mississippi Code of 1972, is 1954
amended as follows: 1955
87-1-5. If any person, by playing at any game whatever, or 1956
by betting on the sides or hands of such as do play at any game, 1957
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or by betting on any horse race or cockfight, or at any other 1958
sport or pastime, or by any wager whatever, shall lose any money, 1959
property, or other valuable thing, real or personal, and shall pay 1960
or deliver the same or any part thereof, the person so losing and 1961
paying or delivering the same, or his wife or children, may sue 1962
for and recover such money, property, or other valuable thing so 1963
lost and paid or delivered, or any part thereof, from the person 1964
knowingly receiving the same, with costs. However, this section 1965
shall not apply to betting, gaming or wagering: 1966
(a) On a cruise vessel as defined in Section 27-109-1 1967
whenever such vessel is in the waters within the State of 1968
Mississippi, which lie adjacent to the State of Mississippi south 1969
of the three (3) most southern counties in the State of 1970
Mississippi, including the Mississippi Sound, St. Louis Bay, 1971
Biloxi Bay and Pascagoula Bay; 1972
(b) In a structure located in whole or in part on shore 1973
in any of the three (3) most southern counties in the State of 1974
Mississippi in which the registered voters of the county have 1975
voted to allow such betting, gaming or wagering on cruise vessels 1976
as provided in Section 19-3-79, if: 1977
(i) The structure is owned, leased or controlled 1978
by a person possessing a gaming license, as defined in Section 1979
75-76-5, to conduct legal gaming on a cruise vessel under 1980
paragraph (a) of this section; 1981
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(ii) The part of the structure in which licensed 1982
gaming activities are conducted is located entirely in an area 1983
which is located no more than eight hundred (800) feet from the 1984
mean high-water line (as defined in Section 29-15-1) of the waters 1985
within the State of Mississippi, which lie adjacent to the State 1986
of Mississippi south of the three (3) most southern counties in 1987
the State of Mississippi, including the Mississippi Sound, St. 1988
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 1989
Harrison County only, no farther north than the southern boundary 1990
of the right-of-way for U.S. Highway 90, whichever is greater; and 1991
(iii) In the case of a structure that is located 1992
in whole or part on shore, the part of the structure in which 1993
licensed gaming activities are conducted shall lie adjacent to 1994
state waters south of the three (3) most southern counties in the 1995
State of Mississippi, including the Mississippi Sound, St. Louis 1996
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 1997
structure is located consists of a parcel of real property, 1998
easements and rights-of-way for public streets and highways shall 1999
not be construed to interrupt the contiguous nature of the parcel, 2000
nor shall the footage contained within the easements and 2001
rights-of-way be counted in the calculation of the distances 2002
specified in subparagraph (ii) * * *; 2003
(c) On a vessel as defined in Section 27-109-1 whenever 2004
such vessel is on the Mississippi River or navigable waters within 2005
any county bordering on the Mississippi River; 2006
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(d) In a licensed gaming establishment that is part of 2007
a project as defined in Section 75-76-5; or 2008
( * * *e) That is legal under the laws of the State of 2009
Mississippi. 2010
SECTION 17. Section 97-33-1, Mississippi Code of 1972, is 2011
amended as follows: 2012
97-33-1. Except as otherwise provided in Section 97-33-8, if 2013
any person shall encourage, promote or play at any game, play or 2014
amusement, other than a fight or fighting match between dogs, for 2015
money or other valuable thing, or shall wager or bet, promote or 2016
encourage the wagering or betting of any money or other valuable 2017
things, upon any game, play, amusement, cockfight, Indian ball 2018
play or duel, other than a fight or fighting match between dogs, 2019
or upon the result of any election, event or contingency whatever, 2020
upon conviction thereof, he shall be fined in a sum not more than 2021
Five Hundred Dollars ($500.00); and, unless such fine and costs be 2022
immediately paid, shall be imprisoned for any period not more than 2023
ninety (90) days. However, this section shall not apply to 2024
betting, gaming or wagering: 2025
(a) On a cruise vessel as defined in Section 27-109-1 2026
whenever such vessel is in the waters within the State of 2027
Mississippi, which lie adjacent to the State of Mississippi south 2028
of the three (3) most southern counties in the State of 2029
Mississippi, including the Mississippi Sound, St. Louis Bay, 2030
Biloxi Bay and Pascagoula Bay, and in which the registered voters 2031
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of the county in which the port is located have not voted to 2032
prohibit such betting, gaming or wagering on cruise vessels as 2033
provided in Section 19-3-79; 2034
(b) In a structure located, in whole or in part, on 2035
shore in any of the three (3) most southern counties in the State 2036
of Mississippi in which the registered voters of the county have 2037
voted to allow such betting, gaming or wagering on cruise vessels 2038
as provided in Section 19-3-79, if: 2039
(i) The structure is owned, leased or controlled 2040
by a person possessing a gaming license, as defined in Section 2041
75-76-5, to conduct legal gaming on a cruise vessel under 2042
paragraph (a) of this section; 2043
(ii) The part of the structure in which licensed 2044
gaming activities are conducted is located entirely in an area 2045
which is located no more than eight hundred (800) feet from the 2046
mean high-water line (as defined in Section 29-15-1) of the waters 2047
within the State of Mississippi, which lie adjacent to the State 2048
of Mississippi south of the three (3) most southern counties in 2049
the State of Mississippi, including the Mississippi Sound, St. 2050
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 2051
Harrison County only, no farther north than the southern boundary 2052
of the right-of-way for U.S. Highway 90, whichever is greater; and 2053
(iii) In the case of a structure that is located 2054
in whole or part on shore, the part of the structure in which 2055
licensed gaming activities are conducted shall lie adjacent to 2056
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state waters south of the three (3) most southern counties in the 2057
State of Mississippi, including the Mississippi Sound, St. Louis 2058
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 2059
structure is located consists of a parcel of real property, 2060
easements and rights-of-way for public streets and highways shall 2061
not be construed to interrupt the contiguous nature of the parcel, 2062
nor shall the footage contained within the easements and 2063
rights-of-way be counted in the calculation of the distances 2064
specified in subparagraph (ii); 2065
(c) On a vessel as defined in Section 27-109-1 whenever 2066
such vessel is on the Mississippi River or navigable waters within 2067
any county bordering on the Mississippi River, and in which the 2068
registered voters of the county in which the port is located have 2069
not voted to prohibit such betting, gaming or wagering on vessels 2070
as provided in Section 19-3-79; 2071
(d) In a licensed gaming establishment that is part of 2072
a project as defined in Section 75-76-5; or 2073
( * * *e) That is legal under the laws of the State of 2074
Mississippi. 2075
SECTION 18. Section 97-33-7, Mississippi Code of 1972, is 2076
amended as follows: 2077
97-33-7. (1) Except as otherwise provided in Section 2078
97-33-8, it shall be unlawful for any person or persons, firm, 2079
copartnership or corporation to have in possession, own, control, 2080
display, or operate any cane rack, knife rack, artful dodger, 2081
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punch board, roll down, merchandise wheel, slot machine, pinball 2082
machine, or similar device or devices. Provided, however, that 2083
this section shall not be so construed as to make unlawful the 2084
ownership, possession, control, display or operation of any 2085
antique coin machine as defined in Section 27-27-12, or any music 2086
machine or bona fide automatic vending machine where the purchaser 2087
receives exactly the same quantity of merchandise on each 2088
operation of said machine. Any slot machine other than an antique 2089
coin machine as defined in Section 27-27-12 which delivers, or is 2090
so constructed as that by operation thereof it will deliver to the 2091
operator thereof anything of value in varying quantities, in 2092
addition to the merchandise received, and any slot machine other 2093
than an antique coin machine as defined in Section 27-27-12 that 2094
is constructed in such manner as that slugs, tokens, coins or 2095
similar devices are, or may be, used and delivered to the operator 2096
thereof in addition to merchandise of any sort contained in such 2097
machine, is hereby declared to be a gambling device, and shall be 2098
deemed unlawful under the provisions of this section. Provided, 2099
however, that pinball machines which do not return to the operator 2100
or player thereof anything but free additional games or plays 2101
shall not be deemed to be gambling devices, and neither this 2102
section nor any other law shall be construed to prohibit same. 2103
(2) No property right shall exist in any person, natural or 2104
artificial, or be vested in such person, in any or all of the 2105
devices described herein that are not exempted from the provisions 2106
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of this section; and all such devices are hereby declared to be at 2107
all times subject to confiscation and destruction, and their 2108
possession shall be unlawful, except when in the possession of 2109
officers carrying out the provisions of this section. It shall be 2110
the duty of all law enforcing officers to seize and immediately 2111
destroy all such machines and devices. 2112
(3) A first violation of the provisions of this section 2113
shall be deemed a misdemeanor, and the party offending shall, upon 2114
conviction, be fined in any sum not exceeding Five Hundred Dollars 2115
($500.00), or imprisoned not exceeding three (3) months, or both, 2116
in the discretion of the court. In the event of a second 2117
conviction for a violation of any of the provisions of this 2118
section, the party offending shall be subject to a sentence of not 2119
less than six (6) months in the county jail, nor more than two (2) 2120
years in the State Penitentiary, in the discretion of the trial 2121
court. 2122
(4) Notwithstanding any provision of this section to the 2123
contrary, it shall not be unlawful to operate any equipment or 2124
device described in subsection (1) of this section or any gaming, 2125
gambling or similar device or devices by whatever name called 2126
while: 2127
(a) On a cruise vessel as defined in Section 27-109-1 2128
whenever such vessel is in the waters within the State of 2129
Mississippi, which lie adjacent to the State of Mississippi south 2130
of the three (3) most southern counties in the State of 2131
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Mississippi, including the Mississippi Sound, St. Louis Bay, 2132
Biloxi Bay and Pascagoula Bay, and in which the registered voters 2133
of the county in which the port is located have not voted to 2134
prohibit such betting, gaming or wagering on cruise vessels as 2135
provided in Section 19-3-79; 2136
(b) In a structure located, in whole or in part, on 2137
shore in any of the three (3) most southern counties in the State 2138
of Mississippi in which the registered voters of the county have 2139
voted to allow such betting, gaming or wagering on cruise vessels 2140
as provided in Section 19-3-79, if: 2141
(i) The structure is owned, leased or controlled 2142
by a person possessing a gaming license, as defined in Section 2143
75-76-5, to conduct legal gaming on a cruise vessel under 2144
paragraph (a) of this subsection; 2145
(ii) The part of the structure in which licensed 2146
gaming activities are conducted is located entirely in an area 2147
which is located no more than eight hundred (800) feet from the 2148
mean high-water line (as defined in Section 29-15-1) of the waters 2149
within the State of Mississippi, which lie adjacent to the State 2150
of Mississippi south of the three (3) most southern counties in 2151
the State of Mississippi, including the Mississippi Sound, St. 2152
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 2153
Harrison County only, no farther north than the southern boundary 2154
of the right-of-way for U.S. Highway 90, whichever is greater; and 2155
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(iii) In the case of a structure that is located 2156
in whole or part on shore, the part of the structure in which 2157
licensed gaming activities are conducted shall lie adjacent to 2158
state waters south of the three (3) most southern counties in the 2159
State of Mississippi, including the Mississippi Sound, St. Louis 2160
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 2161
structure is located consists of a parcel of real property, 2162
easements and rights-of-way for public streets and highways shall 2163
not be construed to interrupt the contiguous nature of the parcel, 2164
nor shall the footage contained within the easements and 2165
rights-of-way be counted in the calculation of the distances 2166
specified in subparagraph (ii); 2167
(c) On a vessel as defined in Section 27-109-1 whenever 2168
such vessel is on the Mississippi River or navigable waters within 2169
any county bordering on the Mississippi River, and in which the 2170
registered voters of the county in which the port is located have 2171
not voted to prohibit such betting, gaming or wagering on vessels 2172
as provided in Section 19-3-79; 2173
(d) In a licensed gaming establishment that is part of 2174
a project as defined in Section 75-76-5; or 2175
( * * *e) That is legal under the laws of the State of 2176
Mississippi. 2177
(5) Notwithstanding any provision of this section to the 2178
contrary, it shall not be unlawful (a) to own, possess, repair or 2179
control any gambling device, machine or equipment in a licensed 2180
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gaming establishment or on the business premises appurtenant to 2181
any such licensed gaming establishment during any period of time 2182
in which such licensed gaming establishment is being constructed, 2183
repaired, maintained or operated in this state; (b) to install any 2184
gambling device, machine or equipment in any licensed gaming 2185
establishment; (c) to possess or control any gambling device, 2186
machine or equipment during the process of procuring or 2187
transporting such device, machine or equipment for installation on 2188
any such licensed gaming establishment; or (d) to store in a 2189
warehouse or other storage facility any gambling device, machine, 2190
equipment, or part thereof, regardless of whether the county or 2191
municipality in which the warehouse or storage facility is located 2192
has approved gaming aboard cruise vessels or vessels, provided 2193
that such device, machine or equipment is operated only in a 2194
county or municipality that has approved gaming aboard cruise 2195
vessels or vessels. Any gambling device, machine or equipment 2196
that is owned, possessed, controlled, installed, procured, 2197
repaired, transported or stored in accordance with this subsection 2198
shall not be subject to confiscation, seizure or destruction, and 2199
any person, firm, partnership or corporation which owns, 2200
possesses, controls, installs, procures, repairs, transports or 2201
stores any gambling device, machine or equipment in accordance 2202
with this subsection shall not be subject to any prosecution or 2203
penalty under this section. Any person constructing or repairing 2204
such cruise vessels or vessels within a municipality shall comply 2205
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with all municipal ordinances protecting the general health or 2206
safety of the residents of the municipality. 2207
SECTION 19. Section 97-33-17, Mississippi Code of 1972, is 2208
amended as follows: 2209
97-33-17. (1) All monies exhibited for the purpose of 2210
betting or alluring persons to bet at any game, and all monies 2211
staked or betted, shall be liable to seizure by any sheriff, 2212
constable, or police officer, together with all the appliances 2213
used or kept for use in gambling, or by any other person; and all 2214
the monies so seized shall be accounted for by the person making 2215
the seizure, and all appliances seized shall be destroyed; 2216
provided, however, this section shall not apply to betting, gaming 2217
or wagering on: 2218
(a) A cruise vessel as defined in Section 27-109-1 2219
whenever such vessel is in the waters within the State of 2220
Mississippi, which lie adjacent to the State of Mississippi south 2221
of the three (3) most southern counties in the State of 2222
Mississippi, including the Mississippi Sound, St. Louis Bay, 2223
Biloxi Bay and Pascagoula Bay, and in which the registered voters 2224
of the county in which the port is located have not voted to 2225
prohibit such betting, gaming or wagering on cruise vessels as 2226
provided in Section 19-3-79; 2227
(b) In a structure located in whole or in part on shore 2228
in any of the three (3) most southern counties in the State of 2229
Mississippi in which the registered voters of the county have 2230
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voted to allow such betting, gaming or wagering on cruise vessels 2231
as provided in Section 19-3-79, if: 2232
(i) The structure is owned, leased or controlled 2233
by a person possessing a gaming license, as defined in Section 2234
75-76-5, to conduct legal gaming on a cruise vessel under 2235
paragraph (a) of this subsection; 2236
(ii) The part of the structure in which licensed 2237
gaming activities are conducted is located entirely in an area 2238
which is located no more than eight hundred (800) feet from the 2239
mean high-water line (as defined in Section 29-15-1) of the waters 2240
within the State of Mississippi, which lie adjacent to the State 2241
of Mississippi south of the three (3) most southern counties in 2242
the State of Mississippi, including the Mississippi Sound, St. 2243
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 2244
Harrison County only, no farther north than the southern boundary 2245
of the right-of-way for U.S. Highway 90, whichever is greater; and 2246
(iii) In the case of a structure that is located 2247
in whole or part on shore, the part of the structure in which 2248
licensed gaming activities are conducted shall lie adjacent to 2249
state waters south of the three (3) most southern counties in the 2250
State of Mississippi, including the Mississippi Sound, St. Louis 2251
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 2252
structure is located consists of a parcel of real property, 2253
easements and rights-of-way for public streets and highways shall 2254
not be construed to interrupt the contiguous nature of the parcel, 2255
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nor shall the footage contained within the easements and 2256
rights-of-way be counted in the calculation of the distances 2257
specified in subparagraph (ii) * * *; 2258
(c) A vessel as defined in Section 27-109-1 whenever 2259
such vessel is on the Mississippi River or navigable waters within 2260
any county bordering on the Mississippi River, and in which the 2261
registered voters of the county in which the port is located have 2262
not voted to prohibit such betting, gaming or wagering on vessels 2263
as provided in Section 19-3-79; 2264
(d) In a licensed gaming establishment that is part of 2265
a project as defined in Section 75-76-5; or 2266
( * * *e) That is legal under the laws of the State of 2267
Mississippi. 2268
(2) Nothing in this section shall apply to any gambling 2269
device, machine or equipment that is owned, possessed, controlled, 2270
installed, procured, repaired or transported in accordance with 2271
subsection (4) of Section 97-33-7. 2272
SECTION 20. Section 97-33-25, Mississippi Code of 1972, is 2273
amended as follows: 2274
97-33-25. If any person shall sell or buy, either directly 2275
or indirectly, any chance in what is commonly called pool, upon 2276
any event whatever, or shall in any manner engage in such business 2277
or pastime, he shall be fined not more than Five Hundred Dollars 2278
($500.00) or shall be imprisoned in the county jail not more than 2279
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ninety (90) days; provided, however, this section shall not apply 2280
to betting, gaming or wagering: 2281
(a) On a cruise vessel as defined in Section 27-109-1 2282
whenever such vessel is in the waters within the State of 2283
Mississippi, which lie adjacent to the State of Mississippi south 2284
of the three (3) most southern counties in the State of 2285
Mississippi, including the Mississippi Sound, St. Louis Bay, 2286
Biloxi Bay and Pascagoula Bay, and in which the registered voters 2287
of the county in which the port is located have not voted to 2288
prohibit such betting, gaming or wagering on cruise vessels as 2289
provided in Section 19-3-79; 2290
(b) In a structure located in whole or in part on shore 2291
in any of the three (3) most southern counties in the State of 2292
Mississippi in which the registered voters of the county have 2293
voted to allow such betting, gaming or wagering on cruise vessels 2294
as provided in Section 19-3-79, if: 2295
(i) The structure is owned, leased or controlled 2296
by a person possessing a gaming license, as defined in Section 2297
75-76-5, to conduct legal gaming on a cruise vessel under 2298
paragraph (a) of this section; 2299
(ii) The part of the structure in which licensed 2300
gaming activities are conducted is located entirely in an area 2301
which is located no more than eight hundred (800) feet from the 2302
mean high-water line (as defined in Section 29-15-1) of the waters 2303
within the State of Mississippi, which lie adjacent to the State 2304
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of Mississippi south of the three (3) most southern counties in 2305
the State of Mississippi, including the Mississippi Sound, St. 2306
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 2307
Harrison County only, no farther north than the southern boundary 2308
of the right-of-way for U.S. Highway 90, whichever is greater; and 2309
(iii) In the case of a structure that is located 2310
in whole or part on shore, the part of the structure in which 2311
licensed gaming activities are conducted shall lie adjacent to 2312
state waters south of the three (3) most southern counties in the 2313
State of Mississippi, including the Mississippi Sound, St. Louis 2314
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 2315
structure is located consists of a parcel of real property, 2316
easements and rights-of-way for public streets and highways shall 2317
not be construed to interrupt the contiguous nature of the parcel, 2318
nor shall the footage contained within the easements and 2319
rights-of-way be counted in the calculation of the distances 2320
specified in subparagraph (ii) * * *; 2321
(c) On a vessel as defined in Section 27-109-1 whenever 2322
such vessel is on the Mississippi River or navigable waters within 2323
any county bordering on the Mississippi River, and in which the 2324
registered voters of the county in which the port is located have 2325
not voted to prohibit such betting, gaming or wagering on vessels 2326
as provided in Section 19-3-79; 2327
(d) In a licensed gaming establishment that is part of 2328
a project as defined in Section 75-76-5; or 2329
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( * * *e) That is legal under the laws of the State of 2330
Mississippi. 2331
SECTION 21. Section 97-33-27, Mississippi Code of 1972, is 2332
amended as follows: 2333
97-33-27. If any person shall bet on a horse race or a yacht 2334
race or on a shooting match, he shall be fined not more than Five 2335
Hundred Dollars ($500.00), and, unless the fine and costs be 2336
immediately paid, he shall be imprisoned in the county jail not 2337
more than ninety (90) days; provided, however, this section shall 2338
not apply to betting, gaming or wagering: 2339
(a) On a cruise vessel as defined in Section 27-109-1 2340
whenever such vessel is in the waters within the State of 2341
Mississippi, which lie adjacent to the State of Mississippi south 2342
of the three (3) most southern counties in the State of 2343
Mississippi, including the Mississippi Sound, St. Louis Bay, 2344
Biloxi Bay and Pascagoula Bay, and in which the registered voters 2345
of the county in which the port is located have not voted to 2346
prohibit such betting, gaming or wagering on cruise vessels as 2347
provided in Section 19-3-79; 2348
(b) In a structure located in whole or in part on shore 2349
in any of the three (3) most southern counties in the State of 2350
Mississippi in which the registered voters of the county have 2351
voted to allow such betting, gaming or wagering on cruise vessels 2352
as provided in Section 19-3-79, if: 2353
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(i) The structure is owned, leased or controlled 2354
by a person possessing a gaming license, as defined in Section 2355
75-76-5, to conduct legal gaming on a cruise vessel under 2356
paragraph (a) of this section; 2357
(ii) The part of the structure in which licensed 2358
gaming activities are conducted is located entirely in an area 2359
which is located no more than eight hundred (800) feet from the 2360
mean high-water line (as defined in Section 29-15-1) of the waters 2361
within the State of Mississippi, which lie adjacent to the State 2362
of Mississippi south of the three (3) most southern counties in 2363
the State of Mississippi, including the Mississippi Sound, St. 2364
Louis Bay, Biloxi Bay and Pascagoula Bay, or, with regard to 2365
Harrison County only, no farther north than the southern boundary 2366
of the right-of-way for U.S. Highway 90, whichever is greater; and 2367
(iii) In the case of a structure that is located 2368
in whole or part on shore, the part of the structure in which 2369
licensed gaming activities are conducted shall lie adjacent to 2370
state waters south of the three (3) most southern counties in the 2371
State of Mississippi, including the Mississippi Sound, St. Louis 2372
Bay, Biloxi Bay and Pascagoula Bay. When the site upon which the 2373
structure is located consists of a parcel of real property, 2374
easements and rights-of-way for public streets and highways shall 2375
not be construed to interrupt the contiguous nature of the parcel, 2376
nor shall the footage contained within the easements and 2377
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rights-of-way be counted in the calculation of the distances 2378
specified in subparagraph (ii) * * *; 2379
(c) On a vessel as defined in Section 27-109-1 whenever 2380
such vessel is on the Mississippi River or navigable waters within 2381
any county bordering on the Mississippi River, and in which the 2382
registered voters of the county in which the port is located have 2383
not voted to prohibit such betting, gaming or wagering on vessels 2384
as provided in Section 19-3-79; 2385
(d) In a licensed gaming establishment that is part of 2386
a project as defined in Section 75-76-5; or 2387
( * * *e) That is legal under the laws of the State of 2388
Mississippi. 2389
SECTION 22. Section 27-109-1, Mississippi Code of 1972, is 2390
brought forward as follows: 2391
27-109-1. (1) The provisions of this chapter shall be 2392
administered by the State Tax Commission, which shall administer 2393
them for the protection of the public and in the public interest 2394
in accordance with the policy of this state. 2395
(2) (a) The operator of any cruise vessel or vessel 2396
operating within the territorial jurisdiction of the State of 2397
Mississippi shall be required to apply for and obtain a privilege 2398
license from the State Tax Commission. 2399
(b) For purposes of this chapter, the operator of any 2400
cruise vessel or vessel shall be identified as any owner or lessee 2401
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which is vested with the authority and responsibility to manage 2402
daily operations of any such cruise vessel or vessel. 2403
(c) (i) For purposes of this chapter, the term "cruise 2404
vessel" shall mean a vessel which complies with all United States 2405
Coast Guard regulations, having a minimum overall length of one 2406
hundred fifty (150) feet and a minimum draft of six (6) feet and 2407
which is certified to carry at least two hundred (200) passengers; 2408
and the term "vessel" shall mean a vessel having a minimum overall 2409
length of one hundred fifty (150) feet. The term "vessel" shall 2410
also mean a "cruise vessel" as referred to in Section 27-109-11. 2411
For the purposes of a "vessel" as that term is defined in this 2412
section, "navigable waters" means any rivers, creeks, bayous or 2413
other bodies of water within any county in this state bordering on 2414
the Mississippi River that are used or susceptible of being used 2415
as an artery of commerce and which either in their natural or 2416
improved condition are used or suitable for use as an artery of 2417
commerce or are used for the docking or mooring of a vessel, 2418
notwithstanding interruptions between the navigable parts of such 2419
rivers, creeks, bayous or other bodies of water by falls, 2420
shallows, or rapids compelling land carriage. The term "cruise 2421
vessel" or "vessel" also includes a structure as described in 2422
Section 97-33-1(b). 2423
(ii) For purposes of this subparagraph, the 2424
definitions of the words "person" and "gaming license" shall have 2425
the meanings ascribed to those words and terms in Section 75-76-5. 2426
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After July 1, 2005, any person possessing a valid gaming license 2427
to conduct legal gaming on a cruise vessel or vessel may construct 2428
permanent structures upon which to place the vessel or cruise 2429
vessel where the licensee has received approval to offer legal 2430
gaming. Such permanent structures shall be included within the 2431
meanings of the terms "cruise vessel" and "vessel" under 2432
subparagraph (i). In the event that such a gaming licensee 2433
constructs permanent structures under this subparagraph, the 2434
requirement that a cruise vessel have a minimum draft of six (6) 2435
feet shall not apply. This subparagraph shall not authorize any 2436
form of inland gaming or the conducting of legal gaming on a 2437
vessel or cruise vessel which is not on, in or above water, as 2438
contemplated under subparagraph (i) and Section 97-33-1. 2439
(3) The commission and its agents may: 2440
(a) Inspect and examine all premises on the cruise 2441
vessel. 2442
(b) Inspect all equipment and supplies in, upon or 2443
about such premises. 2444
(c) Summarily seize and remove from such premises and 2445
impound any equipment or supplies for the purpose of examination 2446
and inspection. 2447
(d) Demand access to and inspect, examine, photocopy 2448
and audit all papers, books and records of applicants and 2449
licensees, on their premises, or elsewhere as practicable, and in 2450
the presence of the licensee or his agent, respecting all matters 2451
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affecting the enforcement of the policy or any of the provisions 2452
of this chapter. 2453
(4) For the purpose of conducting audits after the cessation 2454
of operations by a licensee, the former licensee shall furnish, 2455
upon demand of an agent of the commission, books, papers and 2456
records as necessary to conduct the audits. The former licensee 2457
shall maintain all books, papers and records necessary for audits 2458
for a period of one (1) year after the date of the surrender or 2459
revocation of his privilege license. If the former licensee seeks 2460
judicial review of a deficiency determination or files a petition 2461
for a redetermination, he must maintain all books, papers and 2462
records until a final order is entered on the determination. 2463
(5) The commission may investigate, for the purpose of 2464
prosecution, any suspected criminal violation of the provisions of 2465
this chapter. For the purpose of the administration and 2466
enforcement of this chapter, the commission and the executive, 2467
supervisory and investigative personnel of the commission have the 2468
powers of a peace officer of this state. 2469
(6) The commission, or any of its members, has full power 2470
and authority to issue subpoenas and compel the attendance of 2471
witnesses at any place within this state, to administer oaths and 2472
to require testimony under oath. Any process or notice may be 2473
served in the manner provided for service of process and notices 2474
in civil actions. The commission may pay such transportation and 2475
other expense of witnesses as it may deem reasonable and proper. 2476
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Any person making false oath in any matter before the commission 2477
is guilty of perjury. The commission, or any member thereof, may 2478
appoint hearing examiners who may administer oaths and receive 2479
evidence and testimony under oath. 2480
SECTION 23. Section 95-3-25, Mississippi Code of 1972, is 2481
brought forward as follows: 2482
95-3-25. Any building, club, vessel, boat, place or room, 2483
wherein is kept or exhibited any game or gaming table, commonly 2484
called A.B.C. or E.O. roulette, or rowley-powley, or rouquetnoir, 2485
roredo, keno, monte, or any faro-bank, dice, or other game, gaming 2486
table, or bank of the same or like kind, or any other kind or 2487
description of gambling device under any other name whatever, and 2488
any such place where information is furnished for the purpose of 2489
making and settling bets or wagers on any horse race, prize fight, 2490
or on the outcome of any like event, or where bets or wagers are 2491
arranged for, made or settled, shall be deemed to be a common 2492
nuisance and may be abated by writ of injunction, issued out of a 2493
court of equity upon a bill filed in the name of the state by the 2494
Attorney General, or any district or county attorney, whose duty 2495
requires him to prosecute criminal cases on behalf of the state in 2496
the county where the nuisance is maintained, or by any citizen or 2497
citizens of such county, such bill to be filed in the county in 2498
which the nuisance exists. And all rules of evidence and of 2499
practice and procedure that pertain to courts of equity generally 2500
in this state may be invoked and applied in any injunction 2501
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procedure hereunder. The provisions of this section shall not 2502
apply to any form of gaming or gambling that is legal under the 2503
laws of the State of Mississippi or to a licensed gaming 2504
establishment and shall not apply to any licensed gaming 2505
establishment having on its premises any gambling device, machine 2506
or equipment that is owned, possessed, controlled, installed, 2507
procured, repaired or transported in accordance with subsection 2508
(4) of Section 97-33-7. 2509
Upon the abatement of any such nuisance, any person found to 2510
be the owner, operator or exhibitor of any gambling device 2511
described in the first paragraph of this section may be required 2512
by the court to enter into a good and sufficient bond in such 2513
amount as may be deemed proper by the court, to be conditioned 2514
that the obligor therein will not violate any of the laws of 2515
Mississippi pertaining to gaming or gambling for a period of not 2516
to exceed two (2) years from the date thereof. The failure to 2517
make such bond shall be a contempt of court and for such contempt 2518
the person or party shall be confined in the county jail until 2519
such bond is made, but not longer than two (2) years. Said bond 2520
shall be approved by the clerk of the court where the proceedings 2521
were had and shall be filed as a part of the record of such case. 2522
SECTION 24. Section 67-1-5, Mississippi Code of 1972, is 2523
amended as follows: 2524
67-1-5. For the purposes of this article and unless 2525
otherwise required by the context: 2526
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(a) "Alcoholic beverage" means any alcoholic liquid, 2527
including wines of more than five percent (5%) of alcohol by 2528
weight, capable of being consumed as a beverage by a human being, 2529
but shall not include light wine, light spirit product and beer, 2530
as defined in Section 67-3-3, but shall include native wines, 2531
native spirits, and craft spirits. The words "alcoholic beverage" 2532
shall not include ethyl alcohol manufactured or distilled solely 2533
for fuel purposes or beer of an alcoholic content of more than 2534
eight percent (8%) by weight if the beer is legally manufactured 2535
in this state for sale in another state. 2536
(b) "Alcohol" means the product of distillation of any 2537
fermented liquid, whatever the origin thereof, and includes 2538
synthetic ethyl alcohol, but does not include denatured alcohol or 2539
wood alcohol. 2540
(c) "Distilled spirits" means any beverage containing 2541
more than six percent (6%) of alcohol by weight produced by 2542
distillation of fermented grain, starch, molasses or sugar, 2543
including dilutions and mixtures of these beverages. 2544
(d) "Wine" or "vinous liquor" means any product 2545
obtained from the alcoholic fermentation of the juice of sound, 2546
ripe grapes, fruits, honey or berries and made in accordance with 2547
the revenue laws of the United States. 2548
(e) "Person" means and includes any individual, 2549
partnership, corporation, association or other legal entity 2550
whatsoever. 2551
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(f) "Manufacturer" means any person engaged in 2552
manufacturing, distilling, rectifying, blending or bottling any 2553
alcoholic beverage. 2554
(g) "Wholesaler" means any person, other than a 2555
manufacturer, engaged in distributing or selling any alcoholic 2556
beverage at wholesale for delivery within or without this state 2557
when such sale is for the purpose of resale by the purchaser. 2558
(h) "Retailer" means any person who sells, distributes, 2559
or offers for sale or distribution, any alcoholic beverage for use 2560
or consumption by the purchaser and not for resale. 2561
(i) "State Tax Commission," "commission" or 2562
"department" means the Department of Revenue of the State of 2563
Mississippi, which shall create a division in its organization to 2564
be known as the Alcoholic Beverage Control Division. Any 2565
reference to the commission or the department hereafter means the 2566
powers and duties of the Department of Revenue with reference to 2567
supervision of the Alcoholic Beverage Control Division. 2568
(j) "Division" means the Alcoholic Beverage Control 2569
Division of the Department of Revenue. 2570
(k) "Municipality" means any incorporated city or town 2571
of this state. 2572
(l) "Hotel" means an establishment within a 2573
municipality, or within a qualified resort area approved as such 2574
by the department, where, in consideration of payment, food and 2575
lodging are habitually furnished to travelers and wherein are 2576
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located at least twenty (20) adequately furnished and completely 2577
separate sleeping rooms with adequate facilities that persons 2578
usually apply for and receive as overnight accommodations. Hotels 2579
in towns or cities of more than twenty-five thousand (25,000) 2580
population are similarly defined except that they must have fifty 2581
(50) or more sleeping rooms. Any such establishment described in 2582
this paragraph with less than fifty (50) beds shall operate one or 2583
more regular dining rooms designed to be constantly frequented by 2584
customers each day. When used in this article, the word "hotel" 2585
shall also be construed to include any establishment that meets 2586
the definition of "bed and breakfast inn" as provided in this 2587
section. 2588
(m) "Restaurant" means: 2589
(i) A place which is regularly and in a bona fide 2590
manner used and kept open for the serving of meals to guests for 2591
compensation, which has suitable seating facilities for guests, 2592
and which has suitable kitchen facilities connected therewith for 2593
cooking an assortment of foods and meals commonly ordered at 2594
various hours of the day; the service of such food as sandwiches 2595
and salads only shall not be deemed in compliance with this 2596
requirement. Except as otherwise provided in this paragraph, no 2597
place shall qualify as a restaurant under this article unless 2598
twenty-five percent (25%) or more of the revenue derived from such 2599
place shall be from the preparation, cooking and serving of meals 2600
and not from the sale of beverages, or unless the value of food 2601
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given to and consumed by customers is equal to twenty-five percent 2602
(25%) or more of total revenue; or 2603
(ii) Any privately owned business located in a 2604
building in a historic district where the district is listed in 2605
the National Register of Historic Places, where the building has a 2606
total occupancy rating of not less than one thousand (1,000) and 2607
where the business regularly utilizes ten thousand (10,000) square 2608
feet or more in the building for live entertainment, including not 2609
only the stage, lobby or area where the audience sits and/or 2610
stands, but also any other portion of the building necessary for 2611
the operation of the business, including any kitchen area, bar 2612
area, storage area and office space, but excluding any area for 2613
parking. In addition to the other requirements of this 2614
subparagraph, the business must also serve food to guests for 2615
compensation within the building and derive the majority of its 2616
revenue from event-related fees, including, but not limited to, 2617
admission fees or ticket sales to live entertainment in the 2618
building, and from the rental of all or part of the facilities of 2619
the business in the building to another party for a specific event 2620
or function. 2621
(n) "Club" means an association or a corporation: 2622
(i) Organized or created under the laws of this 2623
state for a period of five (5) years prior to July 1, 1966; 2624
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(ii) Organized not primarily for pecuniary profit 2625
but for the promotion of some common object other than the sale or 2626
consumption of alcoholic beverages; 2627
(iii) Maintained by its members through the 2628
payment of annual dues; 2629
(iv) Owning, hiring or leasing a building or space 2630
in a building of such extent and character as may be suitable and 2631
adequate for the reasonable and comfortable use and accommodation 2632
of its members and their guests; 2633
(v) The affairs and management of which are 2634
conducted by a board of directors, board of governors, executive 2635
committee, or similar governing body chosen by the members at a 2636
regular meeting held at some periodic interval; and 2637
(vi) No member, officer, agent or employee of 2638
which is paid, or directly or indirectly receives, in the form of 2639
a salary or other compensation any profit from the distribution or 2640
sale of alcoholic beverages to the club or to members or guests of 2641
the club beyond such salary or compensation as may be fixed and 2642
voted at a proper meeting by the board of directors or other 2643
governing body out of the general revenues of the club. 2644
The department may, in its discretion, waive the five-year 2645
provision of this paragraph. In order to qualify under this 2646
paragraph, a club must file with the department, at the time of 2647
its application for a license under this article, two (2) copies 2648
of a list of the names and residences of its members and similarly 2649
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file, within ten (10) days after the election of any additional 2650
member, his name and address. Each club applying for a license 2651
shall also file with the department at the time of the application 2652
a copy of its articles of association, charter of incorporation, 2653
bylaws or other instruments governing the business and affairs 2654
thereof. 2655
(o) "Qualified resort area" means any area or locality 2656
outside of the limits of incorporated municipalities in this state 2657
commonly known and accepted as a place which regularly and 2658
customarily attracts tourists, vacationists and other transients 2659
because of its historical, scenic or recreational facilities or 2660
attractions, or because of other attributes which regularly and 2661
customarily appeal to and attract tourists, vacationists and other 2662
transients in substantial numbers; however, no area or locality 2663
shall so qualify as a resort area until it has been duly and 2664
properly approved as such by the department. The department may 2665
not approve an area as a qualified resort area after July 1, 2018, 2666
if any portion of such proposed area is located within two (2) 2667
miles of a convent or monastery that is located in a county 2668
traversed by Interstate 55 and U.S. Highway 98. A convent or 2669
monastery may waive such distance restrictions in favor of 2670
allowing approval by the department of an area as a qualified 2671
resort area. Such waiver shall be in written form from the owner, 2672
the governing body, or the appropriate officer of the convent or 2673
monastery having the authority to execute such a waiver, and the 2674
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waiver shall be filed with and verified by the department before 2675
becoming effective. 2676
(i) The department may approve an area or locality 2677
outside of the limits of an incorporated municipality that is in 2678
the process of being developed as a qualified resort area if such 2679
area or locality, when developed, can reasonably be expected to 2680
meet the requisites of the definition of the term "qualified 2681
resort area." In such a case, the status of qualified resort area 2682
shall not take effect until completion of the development. 2683
(ii) The term includes any state park which is 2684
declared a resort area by the department; however, such 2685
declaration may only be initiated in a written request for resort 2686
area status made to the department by the Executive Director of 2687
the Department of Wildlife, Fisheries and Parks, and no permit for 2688
the sale of any alcoholic beverage, as defined in this article, 2689
except an on-premises retailer's permit, shall be issued for a 2690
hotel, restaurant or bed and breakfast inn in such park. 2691
(iii) The term includes: 2692
1. The clubhouses associated with the state 2693
park golf courses at the Lefleur's Bluff State Park, the John Kyle 2694
State Park, the Percy Quin State Park and the Hugh White State 2695
Park; 2696
2. The clubhouse and associated golf course, 2697
tennis courts and related facilities and swimming pool and related 2698
facilities where the golf course, tennis courts and related 2699
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facilities and swimming pool and related facilities are adjacent 2700
to one or more planned residential developments and the golf 2701
course and all such developments collectively include at least 2702
seven hundred fifty (750) acres and at least four hundred (400) 2703
residential units; 2704
3. Any facility located on property that is a 2705
game reserve with restricted access that consists of at least 2706
three thousand (3,000) contiguous acres with no public roads and 2707
that offers as a service hunts for a fee to overnight guests of 2708
the facility; 2709
4. Any facility located on federal property 2710
surrounding a lake and designated as a recreational area by the 2711
United States Army Corps of Engineers that consists of at least 2712
one thousand five hundred (1,500) acres; 2713
5. Any facility that is located in a 2714
municipality that is bordered by the Pearl River, traversed by 2715
Mississippi Highway 25, adjacent to the boundaries of the Jackson 2716
International Airport and is located in a county which has voted 2717
against coming out from under the dry law; however, any such 2718
facility may only be located in areas designated by the governing 2719
authorities of such municipality; 2720
6. Any municipality with a population in 2721
excess of ten thousand (10,000) according to the latest federal 2722
decennial census that is located in a county that is bordered by 2723
the Pearl River and is not traversed by Interstate Highway 20, 2724
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with a population in excess of forty-five thousand (45,000) 2725
according to the latest federal decennial census; 2726
7. The West Pearl Restaurant Tax District as 2727
defined in Chapter 912, Local and Private Laws of 2007; 2728
8. a. Land that is located in any county in 2729
which Mississippi Highway 43 and Mississippi Highway 25 intersect 2730
and: 2731
A. Owned by the Pearl River Valley 2732
Water Supply District, and/or 2733
B. Located within the Reservoir 2734
Community District, zoned commercial, east of Old Fannin Road, 2735
north of Regatta Drive, south of Spillway Road, west of Hugh Ward 2736
Boulevard and accessible by Old Fannin Road, Spillway Road, Spann 2737
Drive and/or Lake Vista Place, and/or 2738
C. Located within the Reservoir 2739
Community District, zoned commercial, west of Old Fannin Road, 2740
south of Spillway Road and extending to the boundary of the 2741
corporate limits of the City of Flowood, Mississippi; 2742
b. The board of supervisors of such 2743
county, with respect to B and C of item 8.a., may by resolution or 2744
other order: 2745
A. Specify the hours of operation 2746
of facilities that offer alcoholic beverages for sale, 2747
B. Specify the percentage of 2748
revenue that facilities that offer alcoholic beverages for sale 2749
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must derive from the preparation, cooking and serving of meals and 2750
not from the sale of beverages, and 2751
C. Designate the areas in which 2752
facilities that offer alcoholic beverages for sale may be located; 2753
9. Any facility located on property that is a 2754
game reserve with restricted access that consists of at least 2755
eight hundred (800) contiguous acres with no public roads, that 2756
offers as a service hunts for a fee to overnight guests of the 2757
facility, and has accommodations for at least fifty (50) overnight 2758
guests; 2759
10. Any facility that: 2760
a. Consists of at least six thousand 2761
(6,000) square feet being heated and cooled along with an 2762
additional adjacent area that consists of at least two thousand 2763
two hundred (2,200) square feet regardless of whether heated and 2764
cooled, 2765
b. For a fee is used to host events such 2766
as weddings, reunions and conventions, 2767
c. Provides lodging accommodations 2768
regardless of whether part of the facility and/or located adjacent 2769
to or in close proximity to the facility, and 2770
d. Is located on property that consists 2771
of at least thirty (30) contiguous acres; 2772
11. Any facility and related property: 2773
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a. Located on property that consists of 2774
at least one hundred twenty-five (125) contiguous acres and 2775
consisting of an eighteen-hole golf course, and/or located in a 2776
facility that consists of at least eight thousand (8,000) square 2777
feet being heated and cooled, 2778
b. Used for the purpose of providing 2779
meals and hosting events, and 2780
c. Used for the purpose of teaching 2781
culinary arts courses and/or turf management and grounds keeping 2782
courses, and/or outdoor recreation and leadership courses; 2783
12. Any facility and related property that: 2784
a. Consist of at least eight thousand 2785
(8,000) square feet being heated and cooled, 2786
b. For a fee is used to host events, 2787
c. Is used for the purpose of culinary 2788
arts courses, and/or live entertainment courses and art 2789
performances, and/or outdoor recreation and leadership courses; 2790
13. The clubhouse and associated golf course 2791
where the golf course is adjacent to one or more residential 2792
developments and the golf course and all such developments 2793
collectively include at least two hundred (200) acres and at least 2794
one hundred fifty (150) residential units and are located a. in a 2795
county that has voted against coming out from under the dry law; 2796
and b. outside of but in close proximity to a municipality in such 2797
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 113 (BS\KP)

county which has voted under Section 67-1-14, after January 1, 2798
2013, to come out from under the dry law; 2799
14. The clubhouse and associated 2800
eighteen-hole golf course located in a municipality traversed by 2801
Interstate Highway 55 and U.S. Highway 51 that has voted to come 2802
out from under the dry law; 2803
15. a. Land that is planned for mixed-use 2804
development and consists of at least two hundred (200) contiguous 2805
acres with one or more planned residential developments 2806
collectively planned to include at least two hundred (200) 2807
residential units when completed, and also including a facility 2808
that consists of at least four thousand (4,000) square feet that 2809
is not part of such land but is located adjacent to or in close 2810
proximity thereto, and in addition, also including land located 2811
and beginning outside of and adjacent to the south boundary of the 2812
corporate limits of a municipality on South Montgomery Street and 2813
running approximately one (1) mile west outside of and along such 2814
corporate limits, then running in a straight line parallel to 2815
South Montgomery Street south to Poor House Road, then running 2816
east along Poor House Road to South Montgomery Street, and then 2817
running north along South Montgomery Street back to the point of 2818
beginning, and which land is located: 2819
A. In a county that has voted to 2820
come out from under the dry law, 2821
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 114 (BS\KP)

B. Outside the corporate limits of 2822
any municipality in such county and adjacent to or in close 2823
proximity to a golf course located in a municipality in such 2824
county, and 2825
C. Within one (1) mile of a state 2826
institution of higher learning; 2827
b. The board of supervisors of such 2828
county may by resolution or other order: 2829
A. Specify the hours of operation 2830
of facilities that offer alcoholic beverages for sale, 2831
B. Specify the percentage of 2832
revenue that facilities that offer alcoholic beverages for sale 2833
must derive from the preparation, cooking and serving of meals and 2834
not from the sale of beverages, and 2835
C. Designate the areas in which 2836
facilities that offer alcoholic beverages for sale may be located; 2837
16. Any facility with a capacity of five 2838
hundred (500) people or more, to be used as a venue for private 2839
events, on a tract of land in the Southwest Quarter of Section 33, 2840
Township 2 South, Range 7 East, of a county where U.S. Highway 45 2841
and U.S. Highway 72 intersect and that has not voted to come out 2842
from under the dry law; 2843
17. One hundred five (105) contiguous acres, 2844
more or less, located in Hinds County, Mississippi, and in the 2845
City of Jackson, Mississippi, whereon are constructed a variety of 2846
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 115 (BS\KP)

buildings, improvements, grounds or objects for the purpose of 2847
holding events thereon to promote agricultural and industrial 2848
development in Mississippi; 2849
18. Land that is owned by a state institution 2850
of higher learning, land that is owned by an entity that is bound 2851
by an affiliation agreement with a state institution of higher 2852
learning, or land that is owned by one or more other entities so 2853
long as such other entities are solely owned, either directly or 2854
through additional entities, by an institution of higher learning 2855
and/or one or more entities bound by affiliation agreements with 2856
such institution, and: 2857
a. Located entirely within a county that 2858
has elected by majority vote not to permit the transportation, 2859
storage, sale, distribution, receipt and/or manufacture of light 2860
wine and beer pursuant to Section 67-3-7; and 2861
b. A. Located adjacent to but outside 2862
the incorporated limits of a municipality that has elected by 2863
majority vote to permit the sale, receipt, storage and 2864
transportation of light wine and beer pursuant to Section 67-3-9; 2865
or 2866
B. Located in an area bounded on 2867
the north by College View Drive, on the east by Mississippi 2868
Highway 12 East, on the south by Mississippi Highway 12 East, on 2869
the west by Mill Street, on the north by Russell Street, then on 2870
the west by Colonel Muldrow Avenue, on the north by University 2871
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 116 (BS\KP)

Drive, on the west by Adkerson Way within a municipality through 2872
which run Mississippi Highway 25, Mississippi Highway 12 and U.S. 2873
Highway 82. 2874
If any portion of the land described in this item 18 has been 2875
declared a qualified resort area by the department before July 1, 2876
2020, then that qualified resort area shall be incorporated into 2877
the qualified resort area created by this item 18; 2878
19. Any facility and related property: 2879
a. Used as a flea market or similar 2880
venue during a weekend (Saturday and Sunday) immediately preceding 2881
the first Monday of a month and having an annual average of at 2882
least one thousand (1,000) visitors for each such weekend and five 2883
hundred (500) vendors for Saturday of each such weekend, and 2884
b. Located in a county that has not 2885
voted to come out from under the dry law and outside of but in 2886
close proximity to a municipality located in such county and which 2887
municipality has voted to come out from under the dry law; 2888
20. Blocks 1, 2 and 3 of the original town 2889
square in any municipality with a population in excess of one 2890
thousand five hundred (1,500) according to the latest federal 2891
decennial census and which is located in: 2892
a. A county traversed by Interstate 55 2893
and Interstate 20, and 2894
b. A judicial district that has not 2895
voted to come out from under the dry law; 2896
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 117 (BS\KP)

21. Any municipality with a population in 2897
excess of two thousand (2,000) according to the latest federal 2898
decennial census and in which is located a part of White's Creek 2899
Lake and in which U.S. Highway 82 intersects with Mississippi 2900
Highway 9 and located in a county that is partially bordered on 2901
one (1) side by the Big Black River; 2902
22. A restaurant located on a two-acre tract 2903
adjacent to a five-hundred-fifty-acre lake in the northeast corner 2904
of a county traversed by U.S. Interstate 55 and U.S. Highway 84; 2905
23. Any tracts of land in Oktibbeha County, 2906
situated north of Bailey Howell Drive, Lee Boulevard and Old 2907
Mayhew Road, east of George Perry Street and south of Mississippi 2908
Highway 182, and not located on the property of a state 2909
institution of higher learning; however, the board of supervisors 2910
of such county may by resolution or other order: 2911
a. Specify the hours of operation of 2912
facilities that offer alcoholic beverages for sale; 2913
b. Specify the percentage of revenue 2914
that facilities that offer alcoholic beverages for sale must 2915
derive from the preparation, cooking and serving of meals and not 2916
from the sale of beverages; and 2917
c. Designate the areas in which 2918
facilities that offer alcoholic beverages for sale may be located; 2919
24. A municipality in which Mississippi 2920
Highway 27 and Mississippi Highway 28 intersect; 2921
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 118 (BS\KP)

25. A municipality through which run 2922
Mississippi Highway 35 and Interstate 20; 2923
26. A municipality in which Mississippi 2924
Highway 16 and Mississippi Highway 35 intersect; 2925
27. A municipality in which U.S. Highway 82 2926
and Old Highway 61 intersect; 2927
28. A municipality in which Mississippi 2928
Highway 8 meets Mississippi Highway 1; 2929
29. A municipality in which U.S. Highway 82 2930
and Mississippi Highway 1 intersect; 2931
30. A municipality in which Mississippi 2932
Highway 50 meets Mississippi Highway 9; 2933
31. An area bounded on the north by Pearl 2934
Street, on the east by West Street, on the south by Court Street 2935
and on the west by Farish Street, within a municipality bordered 2936
on the east by the Pearl River and through which run Interstate 20 2937
and Interstate 55; 2938
32. Any facility and related property that: 2939
a. Is contracted for mixed-use 2940
development improvements consisting of office and residential 2941
space and a restaurant and lounge, partially occupying the 2942
renovated space of a four-story commercial building which 2943
previously served as a financial institution; and adjacent 2944
property to the west consisting of a single-story office building 2945
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 119 (BS\KP)

that was originally occupied by the Brotherhood of Carpenters and 2946
Joiners of American Local Number 569; and 2947
b. Is situated on a tract of land 2948
consisting of approximately one and one-tenth (1.10) acres, and 2949
the adjacent property to the west consisting of approximately 0.5 2950
acres, located in a municipality which is the seat of county 2951
government, situated south of Interstate 10, traversed by U.S. 2952
Highway 90, partially bordered on one (1) side by the Pascagoula 2953
River and having its most southern boundary bordered by the Gulf 2954
of Mexico, with a population greater than twenty-two thousand 2955
(22,000) according to the 2010 federal decennial census; however, 2956
the governing authorities of such a municipality may by ordinance: 2957
A. Specify the hours of operation 2958
of facilities that offer alcoholic beverages for sale; 2959
B. Specify the percentage of 2960
revenue that facilities that offer alcoholic beverages for sale 2961
must derive from the preparation, cooking and serving of meals and 2962
not from the sale of beverages; and 2963
C. Designate the areas within the 2964
facilities in which alcoholic beverages may be offered for sale; 2965
33. Any facility with a maximum capacity of 2966
one hundred twenty (120) people that consists of at least three 2967
thousand (3,000) square feet being heated and cooled, has a 2968
commercial kitchen, has a pavilion that consists of at least nine 2969
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 120 (BS\KP)

thousand (9,000) square feet and is located on land more 2970
particularly described as follows: 2971
All that part of the East Half of the Northwest Quarter of 2972
Section 21, Township 7 South, Range 4 East, Union County, 2973
Mississippi, that lies South of Mississippi State Highway 348 2974
right-of-way and containing 19.48 acres, more or less. 2975
ALSO, 2976
The Northeast 38 acres of the Southwest Quarter of Section 2977
21, Township 7 South, Range 4 East, Union County, Mississippi. 2978
ALSO, 2979
The South 81 1/2 acres of the Southwest Quarter of Section 2980
21, Township 7 South, Range 4 East, Union County, Mississippi; 2981
34. A municipality in which U.S. Highway 51 2982
and Mississippi Highway 16 intersect; 2983
35. A municipality in which Interstate 20 2984
passes over Mississippi Highway 15; 2985
36. Any municipality that is bordered in its 2986
northwestern boundary by the Pearl River, traversed by U.S. 2987
Highway 49 and Interstate 20, and is located in a county which has 2988
voted against coming out from under the dry law; 2989
37. A municipality in which Mississippi 2990
Highway 28 and Mississippi Highway 29 North intersect; 2991
38. An area bounded as follows within a 2992
municipality through which run Interstate 22 and Mississippi 2993
Highway 15: Beginning at a point at the intersection of Bankhead 2994
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 121 (BS\KP)

Street and Tallahatchie Trails; then running to a point at the 2995
intersection of Tallahatchie Trails and Interstate 22; then 2996
running to a point at the intersection of Interstate 22 and Carter 2997
Avenue; then running to a point at the intersection of Carter 2998
Avenue and Camp Avenue; then running to a point at the 2999
intersection of Camp Avenue and King Street; then running to a 3000
point at the intersection of King Street and E. Main Street; then 3001
running to a point at the intersection of E. Main Street and Camp 3002
Avenue; then running to a point at the intersection of Camp Avenue 3003
and Highland Street; then running to a point at the intersection 3004
of Highland Street and Adams Street; then running to a point at 3005
the intersection of Adams Street and Cleveland Street; then 3006
running to a point at the intersection of Cleveland Street and N. 3007
Railroad Avenue; then running to a point at the intersection of N. 3008
Railroad Avenue and McGill Street; then running to a point at the 3009
intersection of McGill Street and Snyder Street; then running to a 3010
point at the intersection of Snyder Street and Bankhead Street; 3011
then running to a point at the intersection of Bankhead Street and 3012
Tallahatchie Trails and the point of the beginning; 3013
39. A municipality through which run 3014
Mississippi Highway 43 and U.S. Highway 80; 3015
40. The coliseum in a municipality in which 3016
U.S. Highway 72 passes over U.S. Highway 45; 3017
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 122 (BS\KP)

41. A piece of property on the northeast 3018
corner of the T-intersection where Builders Square Drive meets 3019
Mississippi Highway 471; 3020
42. The clubhouse and associated golf course, 3021
tennis courts and related facilities and swimming pool and related 3022
facilities located on Oaks Country Club Road less than one-half 3023
(1/2) mile to the east of Mississippi Highway 15; 3024
43. Any facility located on land more 3025
particularly described as follows: 3026
The East Half (E 1/2) of the Southwest Quarter (SW 1/4) of 3027
Section 15, Township 3 North, Range 2 East; a 4 acre parcel in the 3028
Southwest Corner of the Southwest Quarter (SW 1/4) of the 3029
Southeast Quarter (SE 1/4), Section 15, Township 3 North, Range 2 3030
East, running 210 feet east and west and 840 feet running north 3031
and south; the Northeast Quarter (NE 1/4) of the Northwest Quarter 3032
(NW 1/4) of Section 22, Township 3 North, Range 2 East, all in 3033
Rankin County, Mississippi; 3034
44. Any facility located on land more 3035
particularly described as follows: 3036
Beginning at a point 1915 feet west and 2171 feet north of 3037
southeast corner, Section 11, Township 24 North, Range 2 West, 3038
Second Judicial District, Tallahatchie County, Mississippi, which 3039
point is the southwest corner of J.C. Section Lot mentioned in 3040
deed recorded in Book 50, page 34, in the records of the Chancery 3041
Clerk's Office at Sumner, in said District of said County; thence 3042
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 123 (BS\KP)

South 80° West, 19 feet to the east boundary of United States 3043
Highway 49-E, thence East along the east boundary of said Highway 3044
270 feet to point of beginning of Lot to be conveyed; thence 3045
southeast along the east boundary of said Highway 204 feet to a 3046
concrete post at the intersection of the east boundary of said 3047
Highway with the west boundary of gravel road from Sumner to Webb, 3048
known as Oil Mill Road, thence Northwest along west boundary of 3049
said Oil Mill Road 194 feet to center of driveway running 3050
southwest from said Oil Mill Road to U.S. Highway 49-E; thence 3051
South 66° West along center of said driveway 128 feet to point of 3052
beginning, being situated in Northwest Quarter of Southeast 3053
Quarter of Section 11, together with all improvements situated 3054
thereon; 3055
45. Any facility that: 3056
a. Consists of at least five thousand 3057
six hundred (5,600) square feet being heated and cooled along with 3058
a lakeside patio that consists of at least two thousand two 3059
hundred (2,200) square feet, regardless of whether such patio is 3060
part of the facility and/or located adjacent to or in close 3061
proximity to the facility; 3062
b. Includes a caterer's kitchen and 3063
green room for entertainment preparation; 3064
c. For a fee is used to host events; and 3065
d. Is located adjacent to or in close 3066
proximity to an approximately nine-acre lake on property that 3067
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 124 (BS\KP)

consists of at least one hundred twenty (120) acres in a county 3068
traversed by Mississippi Highway 15 and U.S. Highway 278; 3069
46. Any municipality with a population in 3070
excess of one thousand (1,000) according to the 2010 federal 3071
decennial census and which is located in a county that is 3072
traversed by U.S. Highways 84 and 98 and has not voted to come out 3073
from under the dry law; 3074
47. The clubhouse and associated nine-hole 3075
golf course, tennis courts and related facilities and swimming 3076
pool and related facilities located on or near U.S. Highway 82 3077
between Mississippi Highway 15 and Mississippi Highway 9; 3078
48. The downtown square area bound by East 3079
Service Drive, Commerce Street, Second Street and Court Street and 3080
adjacent properties in a municipality through which run Interstate 3081
55, U.S. Highway 51 and Mississippi Highway 306; 3082
49. All parcels zoned for mixed-use 3083
development located west of Mississippi Highway 589, more than 3084
four hundred (400) feet north of Old Highway 24, east of 3085
Parkers Creek and Black Creek, and south of J M Burge Road; 3086
50. Any facility used by a soccer club and 3087
located on Old Highway 11 between one-tenth (0.1) and two-tenths 3088
(0.2) of a mile from its intersection with Oak Grove Road, in a 3089
county in which U.S. Highway 98 and Mississippi Highway 589 3090
intersect; 3091
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 125 (BS\KP)

51. Any municipality in which U.S. Highway 49 3092
and Mississippi Highway 469 intersect; 3093
52. Any facility that is: 3094
a. Owned by a Veterans of Foreign Wars 3095
(VFW) organization that is a nonprofit corporation and registered 3096
with the Mississippi Secretary of State; 3097
b. Used by such organization for its 3098
headquarters and other organization related purposes; and 3099
c. Located outside of a municipality in 3100
a county that has not voted to come out from under the dry law; 3101
53. The following within a municipality in 3102
which U.S. Highway 49 and U.S. 61 Highway intersect and through 3103
which flows the Sunflower River: 3104
a. An area bounded as follows: Starting 3105
at the southern point of the intersection of Sunflower Avenue and 3106
1st Street and going south along said avenue on its eastern side 3107
to 8th Street, then going east along said street on its northern 3108
side to West Tallahatchie Street, then going north along said 3109
street on its western side to 4th Street/Martin Luther King 3110
Boulevard, then going east along said street/boulevard on its 3111
northern side to Desoto Avenue, then going north along said avenue 3112
on its western side to 1st Street, then going west along said 3113
street on its southern side to the point of beginning along the 3114
southern side of Court Street; 3115
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 126 (BS\KP)

b. Lots located at or near the 3116
intersection of Madison Avenue, Walnut Street, and Riverside 3117
Avenue that are in a commercial zone; and 3118
c. Any facility located on the west side 3119
of Sunflower Avenue to the Sunflower River between the southern 3120
side of 6th Street and the northern side of 8th Street and which 3121
is operated as and/or was operated as a hotel or lodging facility, 3122
in consideration of payment, regardless of whether the facility 3123
meets the criteria for the definition of the term "hotel" in 3124
paragraph (l) of this section; and 3125
d. Any facility located on the west side 3126
of Sunflower Avenue to the Sunflower River between the southern 3127
side of 3rd Street and the northern side of 4th Street/Martin 3128
Luther King Boulevard and which is operated as and/or was operated 3129
as a musical venue, in consideration of payment; 3130
54. Any municipality in which Mississippi 3131
Highway 340 meets Mississippi Highway 15; 3132
55. Any municipality in which Mississippi 3133
Highway 540 and Mississippi Highway 149 intersect; 3134
56. Any municipality in which Mississippi 3135
Highway 15 and Mississippi Highway 345/Main Street intersect; 3136
57. The property and structures thereon at 3137
the following locations within a municipality through which run 3138
U.S. Highway 45 and Mississippi Highway 145 and in which 3139
Mississippi Highway 370 and Mississippi Highway 145 intersect: 3140
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 127 (BS\KP)

104 West Main Street, 106 West Main Street, 108 West Main Street, 3141
110 West Main Street and 112 West Main Street; 3142
58. Any municipality in which U.S. Highway 11 3143
and Main Street intersect and which is located in a county having 3144
two (2) judicial districts; 3145
59. Any municipality in which Interstate 22 3146
passes over Mississippi Highway 9; 3147
60. Any facility located on land more 3148
particularly described as follows: 3149
A certain parcel of land being situated in the Southeast 1/4 3150
of the Northeast 1/4 of Section 9, T3N-R3E, Rankin County, 3151
Mississippi, and being more particularly described as follows: 3152
Commence at an existing 1/2" iron pin marking the Southwest 3153
corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of 3154
Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 3155
seconds East along the East line of the Southeast 1/4 of the 3156
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" 3157
iron pin; leaving said East line of the Southeast 1/4 of the 3158
Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds 3159
East for a distance of 2.08 feet to an existing 1/2" iron pin; run 3160
thence North 00 degrees 22 minutes 19 seconds East for a distance 3161
of 561.90 feet to an existing 1/2" iron pin; run thence North 00 3162
degrees 16 minutes 18 seconds East for a distance of 76.42 feet to 3163
a set 1/2" iron pin marking the POINT OF BEGINNING of the parcel 3164
of land herein described; from said POINT OF BEGINNING, continue 3165
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
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PAGE 128 (BS\KP)

thence North 00 degrees 16 minutes 18 seconds East along an 3166
existing fence for a distance of 493.27 feet to an existing 1/2" 3167
iron pin; run thence North 03 degrees 08 minutes 15 seconds East 3168
for a distance of 170.22 feet to an existing 1/2" iron pin on the 3169
North line of the aforesaid Southeast 1/4 of the Northeast 1/4 of 3170
Section 9; run thence North 89 degrees 46 minutes 45 seconds East 3171
along said North line of the Southeast 1/4 of the Northeast 1/4 of 3172
Section 9 for a distance of 1,305.51 feet to an existing 1/2" iron 3173
pin marking Northeast corner thereof; leaving said North line of 3174
the Southeast 1/4 of the Northeast 1/4 of Section 9, run thence 3175
South 00 degrees 08 minutes 35 seconds West along the East line of 3176
said Southeast 1/4 of the Northeast 1/4 of Section 9 for a 3177
distance of 663.19 feet to a set 1/2" iron pin; leaving said East 3178
line of the Southeast 1/4 of the Northeast 1/4 of Section 9, run 3179
thence South 89 degrees 46 minutes 45 seconds West for a distance 3180
of 1,315.51 feet to the POINT OF BEGINNING, containing 20.00 3181
acres, more or less. 3182
And Also: An easement for the purpose of ingress and egress 3183
being situated in the Southeast 1/4 of the Northeast 1/4 and in 3184
the Northeast 1/4 of the Southeast 1/4 of Section 9, T3N-R3E, 3185
Rankin County, Mississippi, and being more particularly described 3186
as follows: 3187
Begin at an existing 1/2" iron pin marking the Southwest 3188
corner of the aforesaid Southeast 1/4 of the Northeast 1/4 of 3189
Section 9, T3N-R3E and run thence North 00 degrees 06 minutes 13 3190
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 129 (BS\KP)

seconds East along the East line of the Southeast 1/4 of the 3191
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" 3192
iron pin; leaving said East line of the Southeast 1/4 of the 3193
Northeast 1/4, run thence South 89 degrees 53 minutes 47 seconds 3194
East for a distance of 2.08 feet to an existing 1/2" iron pin; run 3195
thence North 00 degrees 22 minutes 19 seconds East for a distance 3196
of 561.90 feet to an existing 1/2" iron pin; run thence North 00 3197
degrees 16 minutes 18 seconds East for a distance of 76.42 feet to 3198
a set 1/2" iron pin; run thence North 89 degrees 46 minutes 45 3199
seconds East for a distance of 25.00 feet to a set 1/2" iron pin; 3200
run thence South 00 degrees 16 minutes 18 seconds West for a 3201
distance of 76.66 feet to a set 1/2" iron pin; run thence South 00 3202
degrees 22 minutes 19 seconds West for a distance of 619.81 feet 3203
to a set 1/2" iron pin; run thence South 89 degrees 43 minutes 01 3204
seconds West for a distance of 26.81 feet to a set 1/2" iron pin; 3205
run thence North 00 degrees 06 minutes 13 seconds East along the 3206
West line of the aforesaid Northeast 1/4 of the Southeast 1/4 of 3207
Section 9 for a distance of 25.00 feet to the POINT OF BEGINNING, 3208
containing 17,525.4 square feet, more or less. 3209
61. Any municipality bordered on the east by 3210
the Pascagoula River and on the south by the Mississippi Sound; 3211
62. The property and structures thereon 3212
located at parcel numbers 4969 198 000; 4969 200 000; 4969 201 3213
000; 4969 206 000; 4969 207 000; 4969 208 000; 4969 218 000; 4969 3214
199; 4969 204 000 and 4969 204 001, all in Block 4 of the original 3215
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 130 (BS\KP)

town square in any municipality with a population in excess of one 3216
thousand five hundred (1,500) according to the latest federal 3217
decennial census and which is located in: 3218
a. A county traversed by Interstate 55 3219
and Interstate 20, and 3220
b. A judicial district that has not 3221
voted to come out from under the dry law; 3222
63. Any municipality in which Mississippi 3223
Highway 12 meets Mississippi Highway 17; 3224
64. Any municipality in which U.S. Highway 49 3225
and Mississippi Highway 469 intersect; 3226
65. The clubhouse and associated nine-hole 3227
golf course and related facilities located on or near the eastern 3228
corner of the point at which Golf Course Road meets Athens Road, 3229
in a county in which Mississippi Highway 13 and Mississippi 3230
Highway 28 intersect, with GPS coordinates of approximately 3231
31.900370078041004, -89.7928067652611; 3232
66. Any facility located at the 3233
south-to-southwest corner of the intersection of Madison Street 3234
and Bolton Brownsville Road, in a municipality in which Bolton 3235
Brownsville Road passes over Interstate 20, with GPS coordinates 3236
of approximately 32.349067271758955, -90.4596221146197; 3237
67. Any facility located at the northwest 3238
corner of the intersection of Depot Street and Madison Street, in 3239
a municipality in which Bolton Brownsville Road passes over 3240
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 131 (BS\KP)

Interstate 20, with GPS coordinates of approximately 3241
32.34903152971068, -90.46047660172901; 3242
68. Any facility located on Hinds Boulevard 3243
approximately three-tenths (0.3) of a mile south of the point at 3244
which Hinds Boulevard diverges from Clinton Road, in a 3245
municipality whose northern boundary partially consists of Snake 3246
Creek Road, and whose southern boundary partially consists of 3247
Mississippi Highway 18, with GPS coordinates of approximately 3248
32.26384517526713, -90.41586570183475; 3249
69. Any facility located on Pleasant Grove 3250
Drive approximately one and three-tenths (1.3) miles southeast of 3251
its intersection with Harmony Drive, in a county through which run 3252
Interstate 55 and U.S. Highway 84, with GPS coordinates of 3253
approximately 31.512043770371907, -90.2506094382595; 3254
70. Any facility located immediately north of 3255
the intersection of two roads, both named Mason Clark Drive, 3256
located between two-tenths (0.2) and three-tenths (0.3) of a mile 3257
southwest of Mississippi Highway 57/63, with GPS coordinates of 3258
approximately 31.135950529733048, -88.53068674585575; 3259
71. Any facility located on Raj Road 3260
approximately three-tenths (0.3) of a mile south of Mississippi 3261
Highway 57/63, with GPS coordinates of approximately 3262
31.139553708288418, -88.53411203512971; 3263
72. Any facility located on Raj Road 3264
approximately one-tenth (0.1) of a mile south of Mississippi 3265
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 132 (BS\KP)

Highway 57/63, with GPS coordinates of approximately 3266
31.14184097577295, -88.53287700849411; 3267
73. Any municipality through which run U.S. 3268
Highway 45 and Mississippi Highway 145 and in which Mississippi 3269
Highway 370 and Mississippi Highway 145 intersect; however, this 3270
designation as a qualified resort area shall only apply to the 3271
portion of such municipality which is located in a county that has 3272
not voted to come out from under the dry law; 3273
74. A municipality through which runs a 3274
portion of the Tanglefoot Trail and in which Mississippi Highway 3275
32 and East Front Street intersect; 3276
75. Lot Three (3) in Block One Hundred 3277
Seventy-eight (178) of the D.H. McInnis First Survey, sometimes 3278
referred to as D.H. McInnis Railroad Addition, to the City of 3279
Hattiesburg, the said lot having a frontage of thirty (30) feet on 3280
the Eastern side of Front Street and extending back between 3281
parallel lines ninety (90) feet to an alley, and being located in 3282
the Northwest Quarter of Section 10, Township 4 North, Range 13 3283
West, Forrest County, Mississippi; 3284
76. An area of land in George County of 3285
approximately eight and five hundredths (8.05) acres, bordered on 3286
the east and northeast by Brushy Creek, on the northwest by Brushy 3287
Creek Road, on the west by Beaver Creek Road, and on the south by 3288
a property boundary running east and west; 3289
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 133 (BS\KP)

77. A municipality in which Mississippi 3290
Highway 15 intersects with Webster Street, and in which Webster 3291
Street splits into Mill Street and Maben Starkville Road; 3292
78. A municipality in which Mississippi 3293
Highway 492 meets Mississippi Highway 35; 3294
79. A facility operating as an event venue 3295
and located on Mississippi Highway 589, with GPS coordinates of 3296
approximately 31.36730, -89.50548; 3297
80. An area situated in the SW 1/4 of Section 3298
12, T7N-R2E, Madison County, Mississippi, and commencing at the 3299
point on the Ross Barnett Reservoir directly east of the 3300
intersection of North Natchez Street and Louisiana Street, then go 3301
west on Louisiana Street to the intersection of Louisiana Street 3302
and Andrew Jackson Street, then west on Andrew Jackson Street to 3303
the intersection of Andrew Jackson Street and Choctaw Street, then 3304
north on Choctaw Street to the intersection of Choctaw Street and 3305
Republic Street, then west on Republic Street to the intersection 3306
of Republic Street and Port Street, then north on Port Street to 3307
the Natchez Trace right-of-way, then east on the Natchez Trace 3308
right-of-way to the Ross Barnett Reservoir, then following the 3309
Ross Barnett Reservoir south back to the point of beginning; 3310
81. Any facility located on land more 3311
particularly described as follows: 3312
Commencing at a fence corner at the Northeast corner of 3313
Section 34, Township 6 South, Range 3 East, Union County, 3314
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 134 (BS\KP)

Mississippi, for the point of beginning; thence run South 00 3315
degrees 31 minutes 39 seconds East, along the Section line, a 3316
distance of 161.83 feet to a one-half inch iron pin, thence North 3317
88 degrees 20 minutes 48 seconds West, along a fence, a distance 3318
of 1221.09 feet to a one-half iron pin, thence South 09 degrees 45 3319
minutes 37 seconds West, along a fence, a distance of 61.49 feet 3320
to a one-half inch iron pin, thence North 84 degrees l8 minutes 01 3321
seconds West, along a fence, (passing through a one-half inch iron 3322
pin at 196.83 feet) a distance of 234.62 feet to a mag-nail on the 3323
centerline of Union County Road No. 137, thence North 11 degrees 3324
00 minutes 29 seconds East a distance of 187.87 feet to a one-half 3325
inch iron pin on the West edge of said road, thence North 29 3326
degrees 41 minutes 28 seconds East a distance of 59.28 feet to a 3327
point on the centerline of said road, thence South 89 degrees 13 3328
minutes 02 seconds East (passing through a one-half inch iron pin 3329
at 30.0 feet) along the South line of the Bernard Whiteside 3330
property as recorded in Deed Book 117, Pages 517-518 and Deed Book 3331
214, page 109, a distance of 646.07 feet to a concrete monument, 3332
thence South 89 degrees 13 minutes 02 seconds East a distance of 3333
751.31 feet to a one-half inch iron pin, thence South 00 degrees 3334
31 minutes 39 seconds East, along the aforesaid Section line, a 3335
distance of 52.93 feet to the point of beginning, said tract lying 3336
in the Southeast Quarter of Section 27, and the Northeast Quarter 3337
of Section 34, Township 6 South, Range 3 East and containing 6.99 3338
acres. 3339
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 135 (BS\KP)

Subject to a perpetual all purpose non-exclusive easement for 3340
ingress, egress and public utilities together the right to enter 3341
upon the above described property and do any and all work 3342
necessary to build, repair and maintain a roadway or well or 3343
install public utilities all over upon and across the following 3344
described property: 3345
A 25.0 foot easement for ingress and egress, being 12.5 feet 3346
to the right and 12.5 feet to the left of the following described 3347
centerline: Commencing at a fence corner at the Northeast corner 3348
of Section 34, Township 6 South, Range 3 East, Union County, 3349
Mississippi, thence run South 00 degrees 31 minutes 39 seconds 3350
East, along the Section line, a distance of 149.33 feet to the 3351
point of beginning; thence North 88 degrees 20 minutes 48 seconds 3352
West a distance of 1231.46 feet to a point, thence South 09 3353
degrees 45 minutes 37 seconds West a distance of 61.49 feet to a 3354
point, thence North 84 degrees 18 minutes 01 seconds West a 3355
distance of 221.82 feet to a point on the centerline of Union 3356
County Road #137, said tract lying in the Northeast Quarter of 3357
Section 34, Township 6 South, Range 3 East; 3358
82. A country club located: 3359
a. In a county in which Mississippi 3360
Highway 15 and Mississippi Highway 16 intersect and which county 3361
has not voted to come out from under the dry law, and 3362
b. Outside the corporate limits of any 3363
municipality in such county and within one (1) mile of the 3364
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 136 (BS\KP)

corporate limits of a municipality that is the county seat of such 3365
county; 3366
83. Any facility located on North Jackson 3367
Street in a municipality through which run Mississippi Highway 8 3368
and Mississippi Highway 15, with GPS coordinates of approximately 3369
33.913692, -89.005219; 3370
84. Any facility located on North Jackson 3371
Street in a municipality through which run Mississippi Highway 8 3372
and Mississippi Highway 15, with GPS coordinates of approximately 3373
33.905581, -89.00200; 3374
85. Any facility located on land more 3375
particularly described as follows: 3376
Commencing at the Southeast corner of Section 4, Township 3377
6 South, Range 18 West, Pearl River County, Mississippi; 3378
thence West 1310.00 feet to a T-bar; thence North 745.84 feet; 3379
thence East 132.00 feet to a 1" iron pipe; thence North 83.61 3380
feet for the Point of Beginning; thence South 79 degrees 02 3381
minutes 61 seconds West 248.28 feet; thence West 76.35 feet; 3382
thence North 20 degrees 00 minutes 00 seconds West 185.54 3383
feet; thence North 52 degrees 43 minutes 14 seconds East 365.98 3384
feet to a 1" iron pipe on the West margin of Henry Smith Road, 3385
a gravel/paved, public road; thence along said margin South 17 3386
degrees 59 minutes 13 seconds East 299.09 feet; thence South 3387
64.39 feet to the Point of Beginning. This parcel containing 3388
2.19 acres and being a part of the East 1/2 of Section 4, 3389
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 137 (BS\KP)

Township 6 South, Range 18 West, Pearl River County, 3390
Mississippi. 3391
INDEXING: BEING A PART OF THE EAST 1/2 OF SECTION 4, 3392
TOWNSHIP 6 SOUTH, RANGE 18 WEST, PEARL RIVER COUNTY, 3393
MISSISSIPPI; 3394
86. Any facility located on land in a county 3395
through which run Mississippi Highway 25 and U.S. Highway 82 and 3396
more particularly described as follows: Beginning at a point with 3397
GPS coordinates of approximately 33.331869, -88.715054; then 3398
running in a straight line to a point with GPS coordinates of 3399
approximately 33.336207, -88.713453; then running in a straight 3400
line to a point with GPS coordinates of approximately 33.335369, 3401
-88.709835; then running in a straight line to a point with GPS 3402
coordinates of approximately 33.330870, -88.711496; then running 3403
in a straight line to a point with GPS coordinates of 3404
approximately 33.331869, -88.715054 and the point of the 3405
beginning; 3406
87. Any facility located on land that is 3407
owned by a community college that is located in a county through 3408
which run U.S. Highway 51 and Mississippi Highway 4; 3409
88. Any facility located on Mississippi 3410
Highway 23/178 in a municipality in which Mississippi Highway 3411
23/178 and Stone Drive intersect, with GPS coordinates of 3412
approximately 34.235269, -88.262409; 3413
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 138 (BS\KP)

89. Any facility located on U.S. Highway 51 3414
in a municipality through which run Interstate 55, U.S. Highway 51 3415
and the Natchez Trace Parkway, with GPS coordinates of 3416
approximately 32.42042°N, 90.13473°W; 3417
90. Any facility located on Mullican Road in 3418
a county through which run U.S. Highway 84 and Interstate 59, 3419
with GPS coordinates of approximately 31.73395N, 89.18186W; 3420
91. Any facility located on land in a county 3421
through which run Mississippi Highway 25 and U.S. Highway 82 and 3422
more particularly described as follows: Beginning at a point with 3423
GPS coordinates of approximately 33.37391, -88.80645; then running 3424
in a straight line to a point with GPS coordinates of 3425
approximately 33.37391, -88.79972; then running in a straight line 3426
to a point with GPS coordinates of approximately 33.36672, 3427
-88.80644; then running in a straight line to a point with GPS 3428
coordinates of approximately 33.36674, -88.79971; then running in 3429
a straight line to a point with GPS coordinates of approximately 3430
33.37391, -88.80645 and the point of the beginning; 3431
92. Any facility located on land more 3432
particularly described as follows: 3433
All that part of the South half (S 1/2) of the SE 1/4 of NE 3434
1/4 of Section 14, Township 4 North, Range 15 West, lying and 3435
being West of State Highway No. 589, containing one (1) acre, more 3436
or less. 3437
LESS AND EXCEPT: 3438
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 139 (BS\KP)

Begin at the point of intersection of the North line of the 3439
South 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 14, 3440
Township 4 North, Range 15 West with the present Southwesterly 3441
right-of-way line of Mississippi Highway No. 589, said point is 3442
also the Northeast corner of grantor property; said point is 50.6 3443
feet West of Station 7 + 59.27 on the centerline of survey of 3444
Mississippi Highway No. 589 as shown on the plans for State 3445
Project No. SP-0014-2(10); from said POINT OF BEGINNING run thence 3446
South 08°57' East along said present Southwesterly right-of-way 3447
line, a distance of 37.1 feet to a point that is perpendicular to 3448
and 50 feet Southwesterly of Station 7 + 30 on the centerline of 3449
survey of Mississippi Highway 589 as shown on the plans for said 3450
project; run thence South 81°03' West, a distance of 35.7 feet to 3451
the West line of the South 1/2 of the Southeast 1/4 of the 3452
Northeast 1/4 of said Section 14 and the West line of grantors 3453
property; run thence North along said West property line, a 3454
distance of 42.2 feet to the Northwest corner of the South 1/2 of 3455
the Southeast 1/4 of the Northeast 1/4 of said Section 14 and the 3456
Northwest corner of grantors property; run thence East along 3457
grantors North property line, a distance of 29.5 feet to the POINT 3458
OF BEGINNING containing 0.03 acres, more or less, and all being 3459
situated in and a part of the South 1/2 of the Southeast 1/4 of 3460
the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, 3461
Lamar County, Mississippi. 3462
LESS AND EXCEPT: 3463
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 140 (BS\KP)

A part of the South one-half of the Southeast 1/4 of 3464
Northeast 1/4, Northerly of a certain fence and West of 3465
Mississippi State Highway 589, in Section 14, Township 4 North, 3466
Range 15 West, Lamar County, Mississippi and more particularly 3467
described as commencing at a pine (lighter) stake being used as 3468
the Southwest corner of the Northeast 1/4 of Southeast 1/4 of the 3469
above said Section 14, thence North and along the West line of the 3470
East 1/4 of the above said Section 14 1638.8 feet to the POINT OF 3471
BEGINNING. Thence continue North and along the West line of the 3472
East 1/4 of the above said Section 14, 278.5 feet to the Southerly 3473
line of the property Bobby G. Aultman and Marilyn S. Aultman 3474
previously sold to the Mississippi State Highway Department; 3475
thence North 81°03' East and along the above said Southerly 3476
property line for 35.7 feet more or less to the Westerly 3477
right-of-way line of Mississippi State Highway 589; thence 3478
Southeasterly and along the above said Westerly right-of-way line 3479
232.7 feet to a concrete right-of-way marker; thence South 51°39' 3480
West and along the Northerly line of a wooden fence 88 feet to the 3481
POINT OF BEGINNING. 3482
AND ALSO: 3483
A parcel of land in a part of the Southeast 1/4 of Northwest 3484
1/4 and a part of the Southwest 1/4, Section 14, Township 4 North, 3485
Range 15 West, Lamar County, Mississippi, and more particularly 3486
described as beginning at a point where the Southerly right-of-way 3487
line of U.S. Highway 98 intersects the West line of the above said 3488
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 141 (BS\KP)

Southeast 1/4 of Northwest 1/4; thence North 67°34' East and along 3489
the Southerly right-of-way line of said highway 208.75 feet; 3490
thence South 208.75 feet; thence South 67°34' West 208.75 feet; 3491
thence South 141.3 feet; thence North 89°07'30" West 388.9 feet to 3492
the centerline of Parkers Creek; thence Northerly and along the 3493
centerline of said creek for the next three (3) calls: North 3494
35°53' East 115.6 feet; North 25°05' East 68.5 feet; North 3495
09°51'30" West 64.3 feet to the Southerly right-of-way line of 3496
U.S. Highway 98; thence North 67°34' East and along the Southerly 3497
right-of-way line of said highway 327.85 feet to the POINT OF 3498
BEGINNING. The above described area contains 3.02 acres. 3499
AND ALSO: 3500
Commencing at the Southwest corner of the Southwest 1/4 of 3501
the Northeast 1/4 of Section 14, Township 4 North, Range 15 West, 3502
Lamar County, Mississippi, run South 88°05'27" East 310.00 feet, 3503
thence South 0°53'16" West 60.50 feet to a point on a fence line, 3504
thence run along fence line South 88°05'27" East 718.93 feet to 3505
the POINT OF BEGINNING, thence North 08°48'10" West 714.67 feet to 3506
a point on the South right-of-way line of Highway No. 98, thence 3507
along said right-of-way along a curve to the right with a delta 3508
angle of 02°04'26" having a radius of 5603.58 feet and an arc 3509
length of 202.84 feet, with a chord bearing a distance of North 3510
71°53'47" East 202.83 feet to a Concrete Highway right-of-way 3511
marker, thence South 20°09'13" East 328.13 feet, thence South 3512
69°00'47" East 117.68 feet, thence South 0°58'19" West 429.12 feet 3513
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 142 (BS\KP)

to a Point on Possession Line fence, thence along said fence North 3514
88°05'27" West 299.23 feet back to the POINT OF BEGINNING, 3515
containing 5.0885 acres, more or less and being situated in the SW 3516
1/4 of the NE 1/4 and the NW 1/4 of the SE l/4 of said Section 14, 3517
together with all improvements and appurtenances thereunto 3518
belonging. 3519
AND ALSO: 3520
PARCEL NUMBER ONE: That part of the Northwest Quarter of the 3521
Southwest Quarter (Northwest 1/4 of the Southwest 1/4) of Section 3522
14, Township 4 North, Range 15 West, of Lamar County, Mississippi, 3523
being located and situated East of the center thread of Mill Creek 3524
as the same presently runs through and bisects said 40-acre tract, 3525
and comprising 10.9 acres, more or less, and all being part of the 3526
Northwest Quarter of the Southwest Quarter (Northwest 1/4 of the 3527
Southwest 1/4) of said Section, Township and Range, Lamar County, 3528
Mississippi. 3529
AND ALSO: 3530
PARCEL NUMBER TWO: A part of the Southeast Quarter of the 3531
Northwest Quarter (Southeast 1/4 of the Northwest 1/4) and part of 3532
the Northeast Quarter of the Southwest (Northeast 1/4 of the 3533
Southwest 1/4) all in Section 14, Township 4 North, Range 15 West, 3534
Lamar County, Mississippi, being more particularly described as 3535
follows, to wit: 3536
Beginning at a point where the South margin of State Highway 3537
98 intersects the West margin of the Southeast 1/4 of the 3538
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 143 (BS\KP)

Northwest 1/4 of Section 14, Township 4 North, Range 15 West, and 3539
run Easterly along the South margin of said highway right-of-way 3540
208.75 feet; thence South 208.75 feet; thence Westerly parallel 3541
with the South margin of said highway right-of-way 208.75 feet to 3542
the West forty line; thence North 208.75 feet to the POINT OF 3543
BEGINNING, containing 1 acre, more or less. 3544
LESS AND EXCEPT: 3545
Begin at the point of intersection of an Easterly line of 3546
grantors property with the present Southerly right-of-way line of 3547
U.S. Highway 98 as shown on the plans for State Project No. 3548
97-0014-02-044-10; from said POINT OF BEGINNING run thence South 3549
02°56' West along said Easterly property line, a distance of 127.6 3550
feet; thence run South 69°11' West, a distance of 52.9 feet; 3551
thence run South 67°13' West, a distance of 492.7 feet to the 3552
Westerly line of grantors property and the center of a creek; 3553
thence run Northerly along said Westerly property line and said 3554
center of creek, a distance of 122.8 feet to said present 3555
Southerly right-of-way line; thence run North 67°13' East along 3556
said present Southerly right-of-way line, a distance of 553.4 feet 3557
to the POINT OF BEGINNING, containing 1.43 acres, more or less, 3558
and being situated in and a part of the North 1/2 of the Southwest 3559
1/4 of Section 14, Township 4 North, Range 15 West, Lamar County, 3560
Mississippi. 3561
LESS AND EXCEPT: 3562
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 144 (BS\KP)

COMMENCING AT THE SOUTHWEST CORNER OF SECTION 14, TOWNSHIP 4 3563
NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI, PROCEED EAST 3564
2136.60 FEET; THENCE NORTH 2508.67 FEET TO AN IRON PIN AND THE 3565
POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED. 3566
FROM THE DESCRIBED POINT OF BEGINNING, PROCEED NORTH 3567
11°19'49" EAST 217.55 FEET TO AN IRON PIN; THENCE NORTH 40°11'01" 3568
EAST 118.28 FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 3569
179.15 FEET TO AN IRON PIN ON THE SOUTHERN BOUNDARY OF U.S. 3570
HIGHWAY 98; THENCE ALONG THE SOUTHERN RIGHT-OF-WAY BOUNDARY OF 3571
SAID HIGHWAY AS FOLLOWS: SOUTH 67°35'21" WEST 699.55 FEET TO AN 3572
IRON PIN; THENCE SOUTH 69°16'57" WEST 67.67 FEET TO A CONCRETE 3573
RIGHT-OF-WAY MARKER; THENCE SOUTH 67°35'21" WEST 310.34 FEET TO AN 3574
IRON PIN; THENCE LEAVING SAID RIGHT-OF-WAY SOUTH 01°25'53" WEST 3575
667.21 FEET TO AN IRON PIN; THENCE NORTH 67°35'21" EAST 491.91 3576
FEET TO AN IRON PIN; THENCE NORTH 22°24'39" WEST 193.77 FEET TO AN 3577
IRON PIN; THENCE NORTH 67°35'21" EAST 629.48 FEET BACK TO THE 3578
POINT OF BEGINNING. 3579
SAID PARCEL CONTAINS 12.39 ACRES AND IS LOCATED PART IN THE 3580
SE 1/4 OF THE NW 1/4, PART IN THE NE 1/4 OF THE SW 1/4, AND PART 3581
IN THE NW 1/4 OF THE SW 1/4, ALL IN SECTION 14, TOWNSHIP 4 NORTH, 3582
RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI; 3583
93. The clubhouse and associated golf course, 3584
tennis courts, swimming pools and related facilities located at 3585
333 Fairway Drive, Pontotoc, Mississippi; 3586
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 145 (BS\KP)

94. Any facility located on land more 3587
particularly described as follows: 3588
A 4.16 acre parcel being situated in the SE 1/4 of SE 1/4 of 3589
Section 31, T3N-R1E, Rankin County, Mississippi, and being more 3590
particularly described as follows: 3591
Commencing at the SE corner of said Section 31, run thence 3592
WEST - 643.33 feet to a point on the mean high water line of the 3593
Pearl River; thence North 10 degrees 50 minutes 51 seconds West - 3594
444.38 feet along said mean high water line; thence North 11 3595
degrees 58 minutes 08 seconds West - 58.90 feet along said mean 3596
high water line to the POINT OF BEGINNING: run thence North 11 3597
degrees 58 minutes 08 seconds West - 326.63 feet along said mean 3598
high water line; thence North 19 degrees 52 minutes 24 seconds 3599
West - 74.80 feet along said mean high water line; thence North 78 3600
degrees 01 minutes 52 seconds East - 464.81 feet; thence South 07 3601
degrees 25 minutes 10 seconds East - 39.75 feet; thence South 11 3602
degrees 58 minutes 08 seconds East - 361.10 feet; thence South 78 3603
degrees 01 minutes 52 seconds West - 451.31 feet to the POINT OF 3604
BEGINNING. 3605
TOGETHER WITH a 30 foot wide access easement being situated 3606
in the SE 1/4 of Section 31, T3N, R1E, Rankin County, Mississippi; 3607
being 15 feet either side of a centerline and being more 3608
particularly described as follows: 3609
Commencing at the SE corner of said Section, run thence North 3610
- 380.22 feet to a point on the northerly right-of-way of Moncure 3611
H. B. No. 1943 *HR43/R546.1* ~ OFFICIAL ~
26/HR43/R546.1
PAGE 146 (BS\KP)

Road; thence North 86 degrees 39 minutes 56 seconds West - 257.25 3612
feet along said road to the POINT OF BEGINNING; run thence North 3613
11 degrees 58 minutes 08 seconds West - 557.86 feet to the POINT 3614
OF TERMINUS; 3615
95. Any municipality in which Mississippi 3616
Highway 26 and U.S. Highway 11 intersect and a public community 3617
college is located; 3618
96. Any municipality in which Mississippi 3619
Highway 15 meets U.S. Highway 82; 3620
97. Any facility and/or venue and related 3621
property at 305 South Monroe Street, Houston, Mississippi; 3622
98. A project as defined in Section 75-76-5. 3623
The status of these municipalities, districts, clubhouses, 3624
facilities, golf courses and areas described in this paragraph 3625
(o)(iii) as qualified resort areas does not require any 3626
declaration of same by the department. 3627
The governing authorities of a municipality or county 3628
described, in whole or in part, in item 6, 21, 24, 25, 26, 27, 28, 3629
29, 30, 31, 34, 35, 36, 37, 38, 39, 46, 48, 51, 53, 54, 55, 56, 3630
58, 59, 61, 63, 64, 66, 67, 68, 73, 74, 83, 84, 93, 94, 95, 96, or 3631
97 of this paragraph (o)(iii) may by ordinance, with respect to 3632
the qualified resort area described in the same item: specify the 3633
hours of operation of facilities offering alcoholic beverages for 3634
sale; specify the percentage of revenue that facilities offering 3635
alcoholic beverages for sale must derive from the preparation, 3636
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cooking and serving of meals and not from the sale of beverages; 3637
and designate the areas in which facilities offering alcoholic 3638
beverages for sale may be located. 3639
(p) "Native wine" means any product, produced in 3640
Mississippi for sale, having an alcohol content not to exceed 3641
twenty-one percent (21%) by weight and made in accordance with 3642
revenue laws of the United States, which shall be obtained 3643
primarily from the alcoholic fermentation of the juice of ripe 3644
grapes, fruits, berries, honey or vegetables grown and produced in 3645
Mississippi; provided that bulk, concentrated or fortified wines 3646
used for blending may be produced without this state and used in 3647
producing native wines. The department shall adopt and promulgate 3648
rules and regulations to permit a producer to import such bulk 3649
and/or fortified wines into this state for use in blending with 3650
native wines without payment of any excise tax that would 3651
otherwise accrue thereon. 3652
(q) "Native winery" means any place or establishment 3653
within the State of Mississippi where native wine is produced, in 3654
whole or in part, for sale. 3655
(r) "Bed and breakfast inn" means an establishment 3656
within a municipality where in consideration of payment, breakfast 3657
and lodging are habitually furnished to travelers and wherein are 3658
located not less than eight (8) and not more than nineteen (19) 3659
adequately furnished and completely separate sleeping rooms with 3660
adequate facilities, that persons usually apply for and receive as 3661
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overnight accommodations; however, such restriction on the minimum 3662
number of sleeping rooms shall not apply to establishments on the 3663
National Register of Historic Places. No place shall qualify as a 3664
bed and breakfast inn under this article unless on the date of the 3665
initial application for a license under this article more than 3666
fifty percent (50%) of the sleeping rooms are located in a 3667
structure formerly used as a residence. 3668
(s) "Board" shall refer to the Board of Tax Appeals of 3669
the State of Mississippi. 3670
(t) "Spa facility" means an establishment within a 3671
municipality or qualified resort area and owned by a hotel where, 3672
in consideration of payment, patrons receive from licensed 3673
professionals a variety of private personal care treatments such 3674
as massages, facials, waxes, exfoliation and hairstyling. 3675
(u) "Art studio or gallery" means an establishment 3676
within a municipality or qualified resort area that is in the sole 3677
business of allowing patrons to view and/or purchase paintings and 3678
other creative artwork. 3679
(v) "Cooking school" means an establishment within a 3680
municipality or qualified resort area and owned by a nationally 3681
recognized company that offers an established culinary education 3682
curriculum and program where, in consideration of payment, patrons 3683
are given scheduled professional group instruction on culinary 3684
techniques. For purposes of this paragraph, the definition of 3685
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cooking school shall not include schools or classes offered by 3686
grocery stores, convenience stores or drugstores. 3687
(w) "Campus" means property owned by a public school 3688
district, community or junior college, college or university in 3689
this state where educational courses are taught, school functions 3690
are held, tests and examinations are administered or academic 3691
course credits are awarded; however, the term shall not include 3692
any "restaurant" or "hotel" that is located on property owned by a 3693
community or junior college, college or university in this state, 3694
and is operated by a third party who receives all revenue 3695
generated from food and alcoholic beverage sales. 3696
(x) "Native spirit" shall mean any beverage, produced 3697
in Mississippi for sale, manufactured primarily by the 3698
distillation of fermented grain, starch, molasses or sugar 3699
produced in Mississippi, including dilutions and mixtures of these 3700
beverages. In order to be classified as "native spirit" under the 3701
provisions of this article, at least fifty-one percent (51%) of 3702
the finished product by volume shall have been obtained from 3703
distillation of fermented grain, starch, molasses or sugar grown 3704
and produced in Mississippi. 3705
(y) "Native distillery" shall mean any place or 3706
establishment within this state where native spirit is produced in 3707
whole or in part for sale. 3708
(z) "Warehouse operator" shall have the meaning 3709
ascribed in Section 67-1-201. 3710
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(aa) "Craft spirit" shall mean any alcoholic beverage 3711
produced, in whole or in part, in Mississippi by a distillery 3712
created under the laws of Mississippi at a location within 3713
Mississippi. 3714
(bb) "Craft distillery" shall mean any place or 3715
establishment within this state where craft spirit is produced in 3716
whole or in part. 3717
SECTION 25. Section 67-1-101, Mississippi Code of 1972, is 3718
amended as follows: 3719
67-1-101. (1) For the purposes of this section, the 3720
following words shall have the following meanings ascribed in this 3721
section, unless the context clearly otherwise requires: 3722
(a) "Municipality" means any incorporated city, town or 3723
village that has voted in favor of coming out from under the dry 3724
law or is in a county that has voted in favor of coming out from 3725
under the dry law. 3726
(b) "Leisure and recreation district" means an area 3727
officially designated by ordinance or resolution of the governing 3728
authorities of a municipality or county as a leisure and 3729
recreation district, and an area designated as a leisure and 3730
recreation district under subsection (3) of this section. 3731
(c) "County" means any county that has voted in favor 3732
of coming out from under the dry law. 3733
(2) (a) Subject to the provisions of this section, the 3734
governing authorities of a municipality, by ordinance, may 3735
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establish one or more leisure and recreation districts within the 3736
corporate boundaries of the municipality and designate the 3737
geographic area or areas to be included within a district. The 3738
governing authorities of a municipality, by ordinance, may modify 3739
the boundaries of a leisure and recreation district. In addition, 3740
the boundaries of a leisure and recreation district may extend 3741
from within the municipality into the unincorporated area of the 3742
county in which the municipality is located if the county consents 3743
to the extension and has voted in favor of coming out from under 3744
the dry law. 3745
(b) Subject to the provisions of this section, the 3746
board of Supervisors of a county, by resolution, may establish one 3747
or more leisure and recreation districts within the county that 3748
are outside the corporate limits of any municipality in the county 3749
and designate the geographic area or areas to be included within 3750
the districts. 3751
(c) The designation or modification of the geographic 3752
area or areas as a leisure and recreation district shall include a 3753
detailed description of the area or areas within the district, 3754
boundaries of the district and a georeferenced map of the 3755
district. In addition to any other matters addressed in an 3756
ordinance or resolution establishing or modifying a leisure and 3757
recreation district, a municipality or county, as the case may be, 3758
must describe the manner in which the municipality or county, as 3759
the case may be, will provide for adequate law enforcement and 3760
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other public safety measures and services within the district. 3761
Following the establishment and/or modification of a leisure and 3762
recreation district, the municipality or county, as the case may 3763
be, shall provide the Department of Revenue with (i) a copy of any 3764
ordinance or resolution relating to the establishment or 3765
modification of the district, (ii) verification from the municipal 3766
police department and/or applicable sheriff's department 3767
indicating how such department will provide adequate law 3768
enforcement and other public safety measures and services within 3769
the district, and (iii) a list of persons or other entities that 3770
hold permits issued under Section 67-1-51(c), (e), (f), (g), (l), 3771
(n) or (o) and are located and/or doing business under such 3772
permits in the district at the time the district is established. 3773
(3) In addition to any other provision of this section, a 3774
project as defined in Section 75-76-5 shall be a leisure and 3775
recreation district. 3776
SECTION 26. Subject to the provisions of this section, any 3777
owner or operator of a licensed gaming establishment licensed 3778
before January 1, 2026, that makes capital improvements to the 3779
licensed gaming establishment in an aggregate amount of at least 3780
One Hundred Million Dollars ($100,000,000.00) shall be allowed a 3781
credit against the license fees imposed under Sections 75-76-177 3782
and 75-76-195. The capital improvements must be made on or after 3783
July 1, 2026, and not later than July 1, 2029. The credit shall 3784
be for an amount equal to ten percent (10%) of the amount of the 3785
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ST: City of Jackson Revitalization Act; create.
costs of the capital improvements and may be claimed by the 3786
licensee in equal prorated increments over three (3) years 3787
beginning with the year in which the credit was earned. 3788
SECTION 27. Sections 9 and 26 of this act shall be codified 3789
as new sections in Chapter 76, Title 75, Mississippi Code of 1972. 3790
SECTION 28. This act shall take effect and be in force from 3791
and after July 1, 2026. 3792