Department of Tourism; create.

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To: Tourism
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Chassaniol

SENATE BILL NO. 2016

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