Law enforcement pursuits; require municipalities and counties to develop policies regarding.

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To: Judiciary, Division B
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Norwood

SENATE BILL NO. 2326

AN ACT TO REQUIRE COUNTY AND MUNICIPAL LAW ENFORCEMENT 1
AGENCIES TO DEVELOP AND IMPLEMENT A MOTOR VEHICLE POLICE PURSUIT 2
POLICY BY A CERTAIN DATE; TO PROVIDE CERTAIN CRITERIA FOR THE 3
POLICY; TO PROVIDE THAT A PURSUIT MAY ONLY PROCEED AND CONTINUE 4
INTO ANOTHER POLITICAL SUBDIVISION UNDER CERTAIN CIRCUMSTANCES IF 5
THERE IS NO AGREEMENT WITH THE OTHER POLITICAL SUBDIVISION; TO 6
PROVIDE THAT IF A LOCAL LAW ENFORCEMENT AGENCY FAILS TO ADOPT A 7
POLICY, THEN THE AGENCY SHALL NOT RECEIVE CERTAIN ACCREDITATION; 8
TO PROVIDE THAT THE OFFICE OF STANDARDS AND TRAINING OF THE 9
DEPARTMENT OF PUBLIC SAFETY SHALL DETERMINE WHETHER THE AGENCIES 10
HAVE IMPLEMENTED A POLICY; TO REQUIRE THE DEPARTMENT TO ISSUE 11
CERTAIN NOTICE TO THE AGENCIES FOR NONCOMPLIANCE; TO AUTHORIZE THE 12
DEPARTMENT TO ISSUE A CERTIFICATE OF NONCOMPLIANCE TO THE 13
DEPARTMENT OF REVENUE TO WITHHOLD CERTAIN PAYMENTS AND ALLOCATIONS 14
THAT WOULD OTHERWISE BE PAYABLE TO A COUNTY OR MUNICIPALITY UNTIL 15
SUCH TIME THAT THE DEPARTMENT OF REVENUE RECEIVES WRITTEN NOTICE 16
OF THE CANCELLATION OF A CERTIFICATE OF NONCOMPLIANCE FROM THE 17
DEPARTMENT OF PUBLIC SAFETY; TO AMEND SECTIONS 27-5-101, 27-65-75, 18
45-1-43, 65-33-45 AND 99-3-13, MISSISSIPPI CODE OF 1972, IN 19
CONFORMITY THERETO; AND FOR RELATED PURPOSES. 20
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 21
SECTION 1. (1) For purposes of this section, the following 22
words and terms shall have the meanings ascribed in this section 23
unless the context clearly indicates otherwise: 24
(a) "Local law enforcement agency" means a county 25
sheriff department or municipal police department. 26
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(b) "Police officer" means a sworn member of a local 27
law enforcement agency, which member or officer is assigned to 28
patrol duties on public streets or highways. 29
(c) "Police pursuit" means an attempt by a police 30
officer in an authorized emergency vehicle to apprehend any 31
occupant of another moving motor vehicle, when the driver of the 32
fleeing vehicle is attempting to avoid apprehension by maintaining 33
or increasing the speed of such vehicle or by ignoring the police 34
officer's attempt to stop such vehicle. 35
(2) No later than December 31, 2025, each local law 36
enforcement agency shall develop and implement a written emergency 37
vehicle response policy governing the procedures under which a 38
police officer should initiate, continue and terminate a motor 39
vehicle pursuit. This policy may be the model policy endorsed by 40
a national or state organization or association of chiefs of 41
police or police officers. 42
(3) Each local law enforcement agency pursuit policy shall 43
include, but not be limited to, the following procedural elements: 44
(a) The prohibition against initiating a pursuit where 45
the police officer is pursuing a fleeing individual who has 46
allegedly committed a misdemeanor offense or any felony offense, 47
except where the fleeing individual has allegedly committed 48
carjacking, murder, aggravated assault or robbery; 49
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(b) Decision-making criteria or principles for 50
initiation of pursuit. These criteria or principles may include, 51
but not be limited to: 52
(i) The potential for harm or immediate or 53
potential danger to others if the fleeing individual or 54
individuals escape; 55
(ii) The seriousness of the offense committed or 56
believed to have been committed by the individual or individuals 57
attempting to flee; 58
(iii) Safety factors that pose a risk to police 59
officers, other motorists, pedestrians and other persons; 60
(c) Responsibilities of the pursuing officers; 61
(d) Responsibilities for the communications center of 62
the local law enforcement agency; 63
(e) Responsibilities of the field supervisor; 64
(f) Traffic regulations during pursuit, including, but 65
not limited to, the use of emergency equipment, audio signals and 66
visual signals; 67
(g) Pursuit tactics; 68
(h) Roadblock usage; 69
(i) Communication and coordination of pursuit protocol 70
for interjurisdictional pursuit; 71
(j) Decision-making criteria or principles for 72
termination of pursuit. These criteria or principles may include, 73
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but not be limited to, safety factors that pose a risk to police 74
officers, other motorists, pedestrians and other persons; 75
(k) A pursuit may only proceed and continue into 76
another political subdivision if there is an agreement with the 77
other political subdivision that includes: 78
(i) The requirement to notify and the procedures 79
to be used to notify the police department in such other political 80
subdivision, or, if there is no organized police department in the 81
other political subdivision, the officers responsible for law 82
enforcement in such other political subdivision, that there is a 83
pursuit in progress; and 84
(ii) The coordination and responsibility of 85
supervisory personnel in each such political subdivision, and the 86
police officer engaged in such pursuit; 87
(l) The type and amount of training in pursuits, that 88
each police officer shall undergo, which may include training in 89
vehicle simulators, if vehicle simulator training is determined to 90
be necessary; and 91
(m) That a police officer immediately notify 92
supervisory personnel or the officer-in-charge after the police 93
officer begins a pursuit. The chief of police or sheriff, shall 94
inform each officer within such chief's or sheriff's department 95
and each officer responsible for law enforcement in a political 96
subdivision in which there is no such department of the existence 97
of the policy of pursuit to be employed by any such officer and 98
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shall take whatever measures that are necessary to assure that 99
each such officer understands the pursuit policy established. 100
(4) Any local law enforcement agency that fails to adopt the 101
policy prescribed under subsection (3) of this section shall not 102
be eligible for any state accreditation, and the board of 103
supervisors of a county and the governing authorities of a 104
municipality shall be subject to the withholding of certain 105
allocations and payments. 106
(5) A copy of the local law enforcement agency's policy 107
shall be filed with the Office of Standards and Training of the 108
Department of Public Safety, and the agency shall update the 109
filing whenever changes are adopted. 110
(6) Any local law enforcement agency may consult with the 111
Office of Standards and Training for assistance in formulating the 112
policy required under this section. 113
SECTION 2. It shall be the duty of the Office of Standards 114
and Training of the Department of Public Safety to examine 115
annually the books, records and other documents of each county and 116
municipality and to perform such investigations as may be 117
necessary to determine if a county or municipality has actually 118
adopted and implemented a police pursuit policy as required under 119
Section 1 of this act. If upon examination by the Department of 120
Public Safety it is determined that a county or municipality is 121
not in substantial compliance with the requirements under Section 122
1 of this act, the Department of Public Safety shall file a 123
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certified written notice with the clerk of the board of 124
supervisors or the clerk of the municipality notifying the board 125
of supervisors or governing authorities of a municipality, as the 126
case may be, of the department's intention to issue a certificate 127
of noncompliance to the Department of Revenue and to the Attorney 128
General thirty (30) days immediately following the date of the 129
filing of the notice unless within such period the county or 130
municipality substantially complies with the requirements 131
prescribed under Section 1 of this act. If after thirty (30) days 132
from the giving of the notice to the county or the municipality, 133
in the opinion of the Director of the Office of Standards and 134
Training of the Department of Public Safety, and the county or 135
municipality has not substantially complied with the requirements 136
described in Section 1 of this act, the Department of Public 137
Safety shall issue a certificate of noncompliance to the board of 138
supervisors or governing authorities of the municipality, 139
Department of Revenue and the Attorney General. Thereafter, the 140
Department of Revenue shall withhold ten percent (10%) of the 141
allocations and payments to the county that would otherwise be 142
payable under Sections 27-5-101(b)(vi), 27-65-75(4) and 65-33-45, 143
as well as the payments that would be due to the municipality as 144
provided under Section 27-65-75(1)(a), as the case may be, until 145
such time as the Department of Revenue and the Attorney General 146
receive from the Department of Public Safety written notice of 147
cancellation of the certificate of noncompliance. However, all of 148
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the funds that are withheld from the county or municipality, as 149
the case may be, during the first ninety (90) days following 150
issuance of a certificate of noncompliance under this subsection 151
shall accrue to the account of that county or municipality and 152
shall be subsequently allocated and paid to that county or 153
municipality as otherwise provided by law if within such 154
ninety-day period the board of supervisors or governing 155
authorities of the municipality, the Department of Revenue and the 156
Attorney General receive written notice from the Department of 157
Public Safety of cancellation of the certificate of noncompliance. 158
The Department of Public Safety shall not unreasonably delay the 159
issuance of a written notice of cancellation of a certificate of 160
noncompliance but shall promptly issue a written notice of 161
cancellation of certificate of noncompliance upon an affirmative 162
showing by the county or municipality that it has come into 163
substantial compliance. If the Department of Pubic Safety has not 164
issued a written notice of cancellation of the certificate of 165
noncompliance within ninety (90) days after issuance of a 166
certificate of noncompliance, all such funds as have been withheld 167
and accrued to the county or municipality during such period, 168
along with all monthly allocations which accrue but are withheld 169
from the county or municipality following such ninety-day period 170
for failure of the county or municipality to comply, shall be 171
forfeited and reallocated among all other counties and 172
municipalities in the state that are eligible for such funds in 173
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accordance with the same formula for calculating original 174
allocations among counties and municipalities. 175
There shall be no administrative appeal from any action of 176
the Department of Public Safety under this subsection in issuing 177
or failing to issue any certificate of noncompliance or notice of 178
cancellation of a certificate of noncompliance; however, if a 179
civil action is filed for and on behalf of any county or 180
municipality which is aggrieved by any action of the Department of 181
Public Safety under this section within ninety (90) days after 182
issuance to the county or municipality of a certificate of 183
noncompliance, any money as would otherwise be reallocated to 184
other counties or municipalities under this section shall be held 185
in escrow pending final determination of the civil action. 186
SECTION 3. Section 27-5-101, Mississippi Code of 1972, is 187
amended as follows: 188
[With regard to any county which is exempt from the 189
provisions of Section 19-2-3, this section shall read as follows:] 190
27-5-101. Unless otherwise provided in this section, on or 191
before the fifteenth day of each month, all gasoline, diesel fuel 192
or kerosene taxes which are levied under the laws of this state 193
and collected during the previous month shall be paid and 194
apportioned by the Department of Revenue as follows: 195
(a) (i) Except as otherwise provided in Section 196
31-17-127, from the gross amount of gasoline, diesel fuel or 197
kerosene taxes produced by the state, there shall be deducted an 198
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amount equal to one-sixth (1/6) of principal and interest 199
certified by the State Treasurer to the Department of Revenue to 200
be due on the next semiannual bond and interest payment date, as 201
required under the provisions of Chapter 130, Laws of 1938, and 202
subsequent acts authorizing the issuance of bonds payable from 203
gasoline, diesel fuel or kerosene tax revenue on a parity with the 204
bonds issued under authority of said Chapter 130. The State 205
Treasurer shall certify to the Department of Revenue on or before 206
the fifteenth day of each month the amount to be paid to the 207
"Highway Bonds Sinking Fund" as provided by said Chapter 130, Laws 208
of 1938, and subsequent acts authorizing the issuance of bonds 209
payable from gasoline, diesel fuel or kerosene tax revenue, on a 210
parity with the bonds issued under authority of said Chapter 130; 211
and the Department of Revenue shall, on or before the twenty-fifth 212
day of each month, pay into the State Treasury for credit to the 213
"Highway Bonds Sinking Fund" the amount so certified to him by the 214
State Treasurer due to be paid into such fund each month. The 215
payments to the "Highway Bonds Sinking Fund" shall be made out of 216
gross gasoline, diesel fuel or kerosene tax collections before 217
deductions of any nature are considered; however, such payments 218
shall be deducted from the allocation to the Mississippi 219
Department of Transportation under paragraph (c) of this section. 220
(ii) From collections derived from the portion of 221
the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, 222
up to and including Eighteen Cents (18¢) per gallon, from the 223
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portion of the tax on aviation gas under Section 27-55-11 that 224
exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the 225
portion of the special fuel tax levied under Sections 27-55-519 226
and 27-55-521 that exceeds Ten Cents (10¢) per gallon, up to and 227
including Eighteen Cents (18¢) per gallon, from the portion of the 228
taxes levied under Section 27-55-519, at Five and Three-fourths 229
Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on 230
special fuel and Five and One-fourth Cents (5.25¢) per gallon on 231
special fuel used as aircraft fuel, from the portion of the excise 232
tax on compressed gas used as a motor fuel that exceeds the rate 233
of tax in effect on June 30, 1987, and from the portion of the 234
gasoline excise tax in excess of Seven Cents (7¢) per gallon and 235
the diesel excise tax in excess of Ten Cents (10¢) per gallon 236
under Section 27-61-5 there shall be deducted: 237
1. An amount as provided in Section 238
27-65-75(4) to the credit of a special fund designated as the 239
"Office of State Aid Road Construction." 240
2. An amount equal to the tax collections 241
derived from Two Cents (2¢) per gallon of the gasoline excise tax 242
for distribution to the State Highway Fund to be used exclusively 243
for the construction, reconstruction and maintenance of highways 244
of the State of Mississippi or the payment of interest and 245
principal on bonds when specifically authorized by the Legislature 246
for that purpose. 247
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3. The balance shall be deposited in the 248
State Treasury to the credit of the State Highway Fund. 249
(iii) From collections derived from the portion of 250
the gasoline excise tax that exceeds Eighteen Cents (18¢) per 251
gallon, and from the portion of the special fuel tax levied under 252
Sections 27-55-519 and 27-55-521 that exceeds Eighteen Cents (18¢) 253
per gallon, and from the portion of the gasoline excise tax and 254
the diesel excise tax in excess of Eighteen Cents (18¢) per gallon 255
under Section 27-61-5, there shall be deducted: 256
1. Twenty-three and one-fourth percent 257
(23.25%) of such amount to the credit of a special fund designated 258
as the "Office of State Aid Road Construction." 259
2. Two and three-fourths percent (2.75%) of 260
such amount to the Strategic Multi-Modal Investments Fund created 261
in Section 65-1-901. 262
3. Seventy-four percent (74%) of such amount 263
to the Mississippi Department of Transportation for constructing, 264
maintaining or improving segments of highways and bridges under 265
its jurisdiction, and for operational improvements on such 266
segments, in accordance with a project schedule as reported in the 267
three-year plan as adopted, amended by or reissued by the 268
Mississippi Transportation Commission under Section 65-1-141. 269
(b) Subject to the provisions that said basis of 270
distribution shall in nowise affect adversely the amount 271
specifically pledged in paragraph (a) of this section to be paid 272
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into the "Highway Bonds Sinking Fund," the following shall be 273
deducted from the amount produced by the state tax on gasoline, 274
diesel fuel or kerosene tax collections, excluding collections 275
derived from the portion of the gasoline excise tax that exceeds 276
Seven Cents (7¢) per gallon, from the portion of the tax on 277
aviation gas under Section 27-55-11 that exceeds Six and 278
Four-tenths Cents (6.4¢) per gallon, from the portion of the 279
special fuel tax levied under Sections 27-55-519 and 27-55-521, at 280
Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per 281
gallon, from the portion of the taxes levied under Section 282
27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that 283
exceeds One Cent (1¢) per gallon on special fuel and Five and 284
One-fourth Cents (5.25¢) per gallon on special fuel used as 285
aircraft fuel, from the portion of the excise tax on compressed 286
gas used as a motor fuel that exceeds the rate of tax in effect on 287
June 30, 1987, and from the portion of the gasoline excise tax in 288
excess of Seven Cents (7¢) per gallon and the diesel excise tax in 289
excess of Ten Cents (10¢) per gallon under Section 27-61-5: 290
(i) Twenty percent (20%) of such amount which 291
shall be earmarked and set aside for the construction, 292
reconstruction and maintenance of the highways and roads of the 293
state, provided that if such twenty percent (20%) should reduce 294
any county to a lesser amount than that received in the fiscal 295
year ending June 30, 1966, then such twenty percent (20%) shall be 296
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reduced to a percentage to provide that no county shall receive 297
less than its portion for the fiscal year ending June 30, 1966; 298
(ii) The amount allowed as refund on gasoline or 299
as tax credit on diesel fuel or kerosene used for agricultural, 300
maritime, industrial, domestic, and nonhighway purposes; 301
(iii) Five percent (5%) of such amount shall be 302
paid to the State Highway Fund; 303
(iv) The amount or portion thereof authorized by 304
legislative appropriation to the Fisheries and Wildlife Fund 305
created under Section 59-21-25; 306
(v) The amount for deposit into the special 307
aviation fund under paragraph (d) of this section; and 308
(vi) The remainder shall be divided on a basis of 309
nine-fourteenths (9/14) and five-fourteenths (5/14) (being the 310
same basis as Four and One-half Cents (4-1/2¢) and Two and 311
One-half Cents (2-1/2¢) is to Seven Cents (7¢) on gasoline, and 312
six and forty-three one-hundredths (6.43) and three and 313
fifty-seven one-hundredths (3.57) is to Ten Cents (10¢) on diesel 314
fuel or kerosene). The amount produced by the nine-fourteenths 315
(9/14) division shall be allocated to the Department of 316
Transportation and paid into the State Treasury as provided in 317
this section and in Section 27-5-103 and the five-fourteenths 318
(5/14) division shall be returned to the counties of the state, 319
except as otherwise provided under Section 2 of this act, on the 320
following basis: 321
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1. In each fiscal year, each county shall be 322
paid each month the same percentage of the monthly total to be 323
distributed as was paid to that county during the same month in 324
the fiscal year which ended April 9, 1960, until the county 325
receives One Hundred Ninety Thousand Dollars ($190,000.00) in such 326
fiscal year, at which time funds shall be distributed under the 327
provisions of paragraph (b)(vi)4 of this section. 328
2. If after payments in 1 above, any county 329
has not received a total of One Hundred Ninety Thousand Dollars 330
($190,000.00) at the end of the fiscal year ending June 30, 1961, 331
and each fiscal year thereafter, then any available funds not 332
distributed under 1 above shall be used to bring such county or 333
counties up to One Hundred Ninety Thousand Dollars ($190,000.00) 334
or such funds shall be divided equally among such counties not 335
reaching One Hundred Ninety Thousand Dollars ($190,000.00) if 336
there is not sufficient money to bring all the counties to said 337
One Hundred Ninety Thousand Dollars ($190,000.00). 338
3. When a county has been paid an amount 339
equal to the total which was paid to the same county during the 340
fiscal year ended April 9, 1960, such county shall receive no 341
further payments during the then current fiscal year until the 342
last month of such current fiscal year, at which time distribution 343
will be made under 2 above, except as set out in 4 below. 344
4. During the last month of the current 345
fiscal year, should it be determined that there are funds 346
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available in excess of the amount distributed for the year under 1 347
and 2 above, then such excess funds shall be distributed among the 348
various counties as follows: 349
One-third (1/3) of such excess to be 350
divided equally among the counties; 351
One-third (1/3) of such excess to be paid 352
to the counties in the proportion which the population of each 353
county bears to the total population of the state according to the 354
last federal census; 355
One-third (1/3) of such excess to be paid 356
to the counties in the proportion which the number of square miles 357
of each county bears to the total square miles in the state. 358
5. It is the declared purpose and intent of 359
the Legislature that no county shall be paid less than was paid 360
during the year ended April 9, 1960, unless the amount to be 361
distributed to all counties in any year is less than the amount 362
distributed to all counties during the year ended April 9, 1960. 363
The Municipal Aid Fund as established by Section 27-5-103 364
shall not participate in any portion of any funds allocated to any 365
county hereunder over and above One Hundred Ninety Thousand 366
Dollars ($190,000.00). 367
In any county having countywide road or bridge bonds, or 368
supervisors district or district road or bridge bonds outstanding, 369
which exceed, in the aggregate, twelve percent (12%) of the 370
assessed valuation of the taxable property of the county or 371
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district, it shall be the duty of the board of supervisors to set 372
aside not less than sixty percent (60%) of such county's share or 373
district's share of the gasoline, diesel fuel or kerosene taxes to 374
be used in paying the principal and interest on such road or 375
bridge bonds as they mature. 376
In any county having such countywide road or bridge bonds or 377
district road or bridge bonds outstanding which exceed, in the 378
aggregate, eight percent (8%) of the assessed valuation of the 379
taxable property of the county, but which do not exceed, in the 380
aggregate, twelve percent (12%) of the assessed valuation of the 381
taxable property of the county, it shall be the duty of the board 382
of supervisors to set aside not less than thirty-five percent 383
(35%) of such county's share of the gasoline, diesel fuel or 384
kerosene taxes to be used in paying the principal and interest of 385
such road or bridge bonds as they mature. 386
In any county having such countywide road or bridge bonds or 387
district road or bridge bonds outstanding which exceed, in the 388
aggregate, five percent (5%) of the assessed valuation of the 389
taxable property of the county, but which do not exceed, in the 390
aggregate, eight percent (8%) of the assessed valuation of the 391
taxable property of the county, it shall be the duty of the board 392
of supervisors to set aside not less than twenty percent (20%) of 393
such county's share of the gasoline, diesel fuel or kerosene taxes 394
to be used in paying the principal and interest of such road and 395
bridge bonds as they mature. 396
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In any county having such countywide road or bridge bonds or 397
district road or bridge bonds outstanding which do not exceed, in 398
the aggregate, five percent (5%) of the assessed valuation of the 399
taxable property of the county, it shall be the duty of the board 400
of supervisors to set aside not less than ten percent (10%) of 401
such county's share of the gasoline, diesel fuel or kerosene taxes 402
to be used in paying the principal and interest on such road or 403
bridge bonds as they mature. 404
The portion of any such county's share of the gasoline, 405
diesel fuel or kerosene taxes thus set aside for the payment of 406
the principal and interest of road or bridge bonds, as provided 407
for in this section, shall be used first in paying the currently 408
maturing installments of the principal and interest of such 409
countywide road or bridge bonds, if there be any such countywide 410
road or bridge bonds outstanding, and secondly, in paying the 411
currently maturing installments of principal and interest of 412
district road or bridge bonds outstanding. It shall be the duty 413
of the board of supervisors to pay bonds and interest maturing in 414
each supervisors district out of the supervisors district's share 415
of the gasoline, diesel fuel or kerosene taxes of such district. 416
The remaining portion of such county's share of the gasoline, 417
diesel fuel or kerosene taxes, after setting aside the portion 418
above provided for the payment of the principal and interest of 419
bonds, shall be used in the construction and maintenance of any 420
public highways, bridges, or culverts of the county, including the 421
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roads in special or separate road districts, in the discretion of 422
the board of supervisors, or in paying the interest and principal 423
of county road and bridge bonds or district road and bridge bonds, 424
in the discretion of the board of supervisors. 425
In any county having no countywide road or bridge bonds or 426
district road or bridge bonds outstanding, all such county's share 427
of the gasoline, diesel fuel or kerosene taxes shall be used in 428
the construction, reconstruction, and maintenance of the public 429
highways, bridges, or culverts of the county as the board of 430
supervisors may determine. 431
In every county in which there are county road bonds or 432
seawall or road protection bonds outstanding which were issued for 433
the purpose of building bridges or constructing public roads or 434
seawalls, such funds shall be used in the manner provided by law. 435
(c) From the amount produced by the nine-fourteenths 436
(9/14) division allocated to the Department of Transportation, 437
there shall be deducted: 438
(i) The amount paid to the State Treasurer for the 439
"Highway Bonds Sinking Fund" under paragraph (a) of this section; 440
(ii) Any amounts due counties in accordance with 441
Section 65-33-45 which have outstanding bonds issued for seawall 442
or road protection purposes, issued under provisions of Chapter 443
319, Laws of 1924, and amendments thereto; 444
(iii) Except as otherwise provided in Section 445
31-17-127, the remainder shall be paid by the Department of 446
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Revenue to the State Treasurer on the fifteenth day of each month 447
next succeeding the month in which the gasoline, diesel fuel or 448
kerosene taxes were collected to the credit of the State Highway 449
Fund. 450
The funds allocated for the construction, reconstruction, and 451
improvement of state highways, bridges, and culverts, or so much 452
thereof as may be necessary, shall first be used in conjunction 453
with funds supplied by the federal government for such purposes 454
and allocated to the Department of Transportation to be expended 455
on the state highway system. It is specifically provided hereby 456
that the necessary portion of such funds hereinabove allocated to 457
the Department of Transportation may be used for the prompt 458
payment of principal and interest on highway bonds heretofore 459
issued, including such bonds issued or to be issued under the 460
provisions of Chapter 312, Laws of 1956, and amendments thereto. 461
Nothing contained in this section shall be construed to 462
reduce the amount of such gasoline, diesel fuel or kerosene excise 463
taxes levied by the state, allotted under the provisions of Title 464
65, Chapter 33, Mississippi Code of 1972, to counties in which 465
there are outstanding bonds issued for seawall or road protection 466
purposes issued under the provisions of Chapter 319, Laws of 1924, 467
and amendments thereto; the amount of said gasoline, diesel fuel 468
or kerosene excise taxes designated in this section for the 469
payment of bonds and interest authorized and issued or to be 470
issued under the provisions of Chapter 130, Laws of 1938, and 471
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subsequent acts authorizing the issuance of bonds payable from 472
gasoline, diesel fuel or kerosene tax revenue, shall, in such 473
counties, be considered as being paid "into the State Treasury to 474
the credit of the State Highway Fund" within the meaning of 475
Section 65-33-45 in computing the amount to be paid to such 476
counties under the provisions of said section, and this section 477
shall be administered in connection with Title 65, Chapter 33, 478
Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 479
65-33-49 dealing with seawalls, as if made a part of this section. 480
(d) The proceeds of the Five and One-fourth Cents 481
(5.25¢) of the tax per gallon on oils used as a propellant for jet 482
aircraft engines, and Six and Four-tenths Cents (6.4¢) of the tax 483
per gallon on aviation gasoline and the tax of One Cent (1¢) per 484
gallon for each gallon of gasoline for which a refund has been 485
made pursuant to Section 27-55-23 because such gasoline was used 486
for aviation purposes, shall be paid to the State Treasury into a 487
special fund to be used exclusively, pursuant to legislative 488
appropriation, for the support and development of aeronautics as 489
defined in Section 61-1-3. 490
(e) State highway funds in an amount equal to the 491
difference between Forty-two Million Dollars ($42,000,000.00) and 492
the annual debt service payable on the state's highway revenue 493
refunding bonds, Series 1985, shall be expended for the 494
construction or reconstruction of highways designated under the 495
highway program created under Section 65-3-97. 496
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(f) "Gasoline, diesel fuel or kerosene taxes" as used 497
in this section shall be deemed to mean and include state 498
gasoline, diesel fuel or kerosene taxes levied and imposed on 499
distributors of gasoline, diesel fuel or kerosene, and all state 500
excise taxes derived from any fuel used to propel vehicles upon 501
the highways of this state, when levied by any statute. 502
[With regard to any county which is required to operate on a 503
countywide system of road administration as described in Section 504
19-2-3, this section shall read as follows:] 505
27-5-101. Unless otherwise provided in this section, on or 506
before the fifteenth day of each month, all gasoline, diesel fuel 507
or kerosene taxes which are levied under the laws of this state 508
and collected during the previous month shall be paid and 509
apportioned by the Department of Revenue as follows: 510
(a) (i) Except as otherwise provided in Section 511
31-17-127, from the gross amount of gasoline, diesel fuel or 512
kerosene taxes produced by the state, there shall be deducted an 513
amount equal to one-sixth (1/6) of principal and interest 514
certified by the State Treasurer to the Department of Revenue to 515
be due on the next semiannual bond and interest payment date, as 516
required under the provisions of Chapter 130, Laws of 1938, and 517
subsequent acts authorizing the issuance of bonds payable from 518
gasoline, diesel fuel or kerosene tax revenue on a parity with the 519
bonds issued under authority of said Chapter 130. The State 520
Treasurer shall certify to the Department of Revenue on or before 521
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the fifteenth day of each month the amount to be paid to the 522
"Highway Bonds Sinking Fund" as provided by said Chapter 130, Laws 523
of 1938, and subsequent acts authorizing the issuance of bonds 524
payable from gasoline, diesel fuel or kerosene tax revenue, on a 525
parity with the bonds issued under authority of said Chapter 130; 526
and the Department of Revenue shall, on or before the twenty-fifth 527
day of each month, pay into the State Treasury for credit to the 528
"Highway Bonds Sinking Fund" the amount so certified to him by the 529
State Treasurer due to be paid into such fund each month. The 530
payments to the "Highway Bonds Sinking Fund" shall be made out of 531
gross gasoline, diesel fuel or kerosene tax collections before 532
deductions of any nature are considered; however, such payments 533
shall be deducted from the allocation to the Department of 534
Transportation under paragraph (c) of this section. 535
(ii) From collections derived from the portion of 536
the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, 537
up to and including Eighteen Cents (18¢) per gallon, from the 538
portion of the tax on aviation gas under Section 27-55-11 that 539
exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the 540
portion of the special fuel tax levied under Sections 27-55-519 541
and 27-55-521 that exceeds Ten Cents (10¢) per gallon, up to and 542
including Eighteen Cents (18¢) per gallon, from the portion of the 543
taxes levied under Section 27-55-519, at Five and Three-fourths 544
Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on 545
special fuel and Five and One-fourth Cents (5.25¢) per gallon on 546
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special fuel used as aircraft fuel, from the portion of the excise 547
tax on compressed gas used as a motor fuel that exceeds the rate 548
of tax in effect on June 30, 1987, and from the portion of the 549
gasoline excise tax in excess of Seven Cents (7¢) per gallon and 550
the diesel excise tax in excess of Ten Cents (10¢) per gallon 551
under Section 27-61-5 there shall be deducted: 552
1. An amount as provided in Section 553
27-65-75(4) to the credit of a special fund designated as the 554
"Office of State Aid Road Construction." 555
2. An amount equal to the tax collections 556
derived from Two Cents (2¢) per gallon of the gasoline excise tax 557
for distribution to the State Highway Fund to be used exclusively 558
for the construction, reconstruction and maintenance of highways 559
of the State of Mississippi or the payment of interest and 560
principal on bonds when specifically authorized by the Legislature 561
for that purpose. 562
3. The balance shall be deposited in the 563
State Treasury to the credit of the State Highway Fund. 564
(iii) From collections derived from the portion of 565
the gasoline excise tax that exceeds Eighteen Cents (18¢) per 566
gallon, and from the portion of the special fuel tax levied under 567
Sections 27-55-519 and 27-55-521 that exceeds Eighteen Cents (18¢) 568
per gallon, and from the portion of the gasoline excise tax and 569
the diesel excise tax in excess of Eighteen Cents (18¢) per gallon 570
under Section 27-61-5, there shall be deducted: 571
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1. Twenty-three and one-fourth percent 572
(23.25%) of such amount to the credit of a special fund designated 573
as the "Office of State Aid Road Construction." 574
2. Two and three-fourths percent (2.75%) of 575
such amount to the Strategic Multi-Modal Investments Fund created 576
in Section 65-1-901. 577
3. Seventy-four percent (74%) of such amount 578
to the Mississippi Department of Transportation for constructing, 579
maintaining or improving segments of highways and bridges under 580
its jurisdiction, and for operational improvements on such 581
segments, in accordance with a project schedule as reported in the 582
three-year plan as adopted, amended by or reissued by the 583
Mississippi Transportation Commission under Section 65-1-141. 584
(b) Subject to the provisions that said basis of 585
distribution shall in nowise affect adversely the amount 586
specifically pledged in paragraph (a) of this section to be paid 587
into the "Highway Bonds Sinking Fund," the following shall be 588
deducted from the amount produced by the state tax on gasoline, 589
diesel fuel or kerosene tax collections, excluding collections 590
derived from the portion of the gasoline excise tax that exceeds 591
Seven Cents (7¢) per gallon, from the portion of the tax on 592
aviation gas under Section 27-55-11 that exceeds Six and 593
Four-tenths Cents (6.4¢) per gallon, from the portion of the 594
special fuel tax levied under Sections 27-55-519 and 27-55-521, at 595
Eighteen Cents (18¢) per gallon, that exceeds Ten Cents (10¢) per 596
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gallon, from the portion of the taxes levied under Section 597
27-55-519, at Five and Three-fourths Cents (5.75¢) that exceeds 598
One Cent (1¢) per gallon on special fuel and Five and One-fourth 599
Cents (5.25¢) per gallon on special fuel used as aircraft fuel, 600
from the portion of the excise tax on compressed gas used as a 601
motor fuel that exceeds the rate of tax in effect on June 30, 602
1987, and from the portion of the gasoline excise tax in excess of 603
Seven Cents (7¢) per gallon and the diesel excise tax in excess of 604
Ten Cents (10¢) per gallon under Section 27-61-5: 605
(i) Twenty percent (20%) of such amount which 606
shall be earmarked and set aside for the construction, 607
reconstruction and maintenance of the highways and roads of the 608
state, provided that if such twenty percent (20%) should reduce 609
any county to a lesser amount than that received in the fiscal 610
year ending June 30, 1966, then such twenty percent (20%) shall be 611
reduced to a percentage to provide that no county shall receive 612
less than its portion for the fiscal year ending June 30, 1966; 613
(ii) The amount allowed as refund on gasoline or 614
as tax credit on diesel fuel or kerosene used for agricultural, 615
maritime, industrial, domestic and nonhighway purposes; 616
(iii) Five percent (5%) of such amount shall be 617
paid to the State Highway Fund; 618
(iv) The amount or portion thereof authorized by 619
legislative appropriation to the Fisheries and Wildlife Fund 620
created under Section 59-21-25; 621
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(v) The amount for deposit into the special 622
aviation fund under paragraph (d) of this section; and 623
(vi) The remainder shall be divided on a basis of 624
nine-fourteenths (9/14) and five-fourteenths (5/14) (being the 625
same basis as Four and One-half Cents (4-1/2¢) and Two and 626
One-half Cents (2-1/2¢) is to Seven Cents (7¢) on gasoline, and 627
six and forty-three one-hundredths (6.43) and three and 628
fifty-seven one-hundredths (3.57) is to Ten Cents (10¢) on diesel 629
fuel or kerosene). The amount produced by the nine-fourteenths 630
(9/14) division shall be allocated to the Department of 631
Transportation and paid into the State Treasury as provided in 632
this section and in Section 27-5-103 and the five-fourteenths 633
(5/14) division shall be returned to the counties of the state, 634
except as otherwise provided under Section 2 of this act, on the 635
following basis: 636
1. In each fiscal year, each county shall be 637
paid each month the same percentage of the monthly total to be 638
distributed as was paid to that county during the same month in 639
the fiscal year which ended April 9, 1960, until the county 640
receives One Hundred Ninety Thousand Dollars ($190,000.00) in such 641
fiscal year, at which time funds shall be distributed under the 642
provisions of paragraph (b)(vi)4 of this section. 643
2. If after payments in 1 above, any county 644
has not received a total of One Hundred Ninety Thousand Dollars 645
($190,000.00) at the end of the fiscal year ending June 30, 1961, 646
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and each fiscal year thereafter, then any available funds not 647
distributed under 1 above shall be used to bring such county or 648
counties up to One Hundred Ninety Thousand Dollars ($190,000.00) 649
or such funds shall be divided equally among such counties not 650
reaching One Hundred Ninety Thousand Dollars ($190,000.00) if 651
there is not sufficient money to bring all the counties to said 652
One Hundred Ninety Thousand Dollars ($190,000.00). 653
3. When a county has been paid an amount 654
equal to the total which was paid to the same county during the 655
fiscal year ended April 9, 1960, such county shall receive no 656
further payments during the then current fiscal year until the 657
last month of such current fiscal year, at which time distribution 658
will be made under 2 above, except as set out in 4 below. 659
4. During the last month of the current 660
fiscal year, should it be determined that there are funds 661
available in excess of the amount distributed for the year under 1 662
and 2 above, then such excess funds shall be distributed among the 663
various counties as follows: 664
One-third (1/3) of such excess to be 665
divided equally among the counties; 666
One-third (1/3) of such excess to be paid 667
to the counties in the proportion which the population of each 668
county bears to the total population of the state according to the 669
last federal census; 670
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One-third (1/3) of such excess to be paid 671
to the counties in the proportion which the number of square miles 672
of each county bears to the total square miles in the state. 673
5. It is the declared purpose and intent of 674
the Legislature that no county shall be paid less than was paid 675
during the year ended April 9, 1960, unless the amount to be 676
distributed to all counties in any year is less than the amount 677
distributed to all counties during the year ended April 9, 1960. 678
The Municipal Aid Fund as established by Section 27-5-103 679
shall not participate in any portion of any funds allocated to any 680
county hereunder over and above One Hundred Ninety Thousand 681
Dollars ($190,000.00). 682
In any county having road or bridge bonds outstanding which 683
exceed, in the aggregate, twelve percent (12%) of the assessed 684
valuation of the taxable property of the county, it shall be the 685
duty of the board of supervisors to set aside not less than sixty 686
percent (60%) of such county's share of the gasoline, diesel fuel 687
or kerosene taxes to be used in paying the principal and interest 688
on such road or bridge bonds as they mature. 689
In any county having such road or bridge bonds outstanding 690
which exceed, in the aggregate, eight percent (8%) of the assessed 691
valuation of the taxable property of the county, but which do not 692
exceed, in the aggregate, twelve percent (12%) of the assessed 693
valuation of the taxable property of the county, it shall be the 694
duty of the board of supervisors to set aside not less than 695
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thirty-five percent (35%) of such county's share of the gasoline, 696
diesel fuel or kerosene taxes to be used in paying the principal 697
and interest of such road or bridge bonds as they mature. 698
In any county having such road or bridge bonds outstanding 699
which exceed, in the aggregate, five percent (5%) of the assessed 700
valuation of the taxable property of the county, but which do not 701
exceed, in the aggregate, eight percent (8%) of the assessed 702
valuation of the taxable property of the county, it shall be the 703
duty of the board of supervisors to set aside not less than twenty 704
percent (20%) of such county's share of the gasoline, diesel fuel 705
or kerosene taxes to be used in paying the principal and interest 706
of such road and bridge bonds as they mature. 707
In any county having such road or bridge bonds outstanding 708
which do not exceed, in the aggregate, five percent (5%) of the 709
assessed valuation of the taxable property of the county, it shall 710
be the duty of the board of supervisors to set aside not less than 711
ten percent (10%) of such county's share of the gasoline, diesel 712
fuel or kerosene taxes to be used in paying the principal and 713
interest on such road or bridge bonds as they mature. 714
The portion of any such county's share of the gasoline, 715
diesel fuel or kerosene taxes thus set aside for the payment of 716
the principal and interest of road or bridge bonds, as provided 717
for in this section, shall be used in paying the currently 718
maturing installments of the principal and interest of such road 719
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or bridge bonds, if there be any such road or bridge bonds 720
outstanding. 721
The remaining portion of such county's share of the gasoline, 722
diesel fuel or kerosene taxes, after setting aside the portion 723
above provided for the payment of the principal and interest of 724
bonds, shall be used in the construction and maintenance of any 725
public highways, bridges or culverts of the county, in the 726
discretion of the board of supervisors. 727
In any county having no road or bridge bonds outstanding, all 728
such county's share of the gasoline, diesel fuel or kerosene taxes 729
shall be used in the construction, reconstruction and maintenance 730
of the public highways, bridges or culverts of the county, as the 731
board of supervisors may determine. 732
In every county in which there are county road bonds or 733
seawall or road protection bonds outstanding which were issued for 734
the purpose of building bridges or constructing public roads or 735
seawalls, such funds shall be used in the manner provided by law. 736
(c) From the amount produced by the nine-fourteenths 737
(9/14) division allocated to the Department of Transportation, 738
there shall be deducted: 739
(i) The amount paid to the State Treasurer for the 740
"Highway Bonds Sinking Fund" under paragraph (a) of this section; 741
(ii) Any amounts due counties in accordance with 742
Section 65-33-45 which have outstanding bonds issued for seawall 743
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or road protection purposes, issued under provisions of Chapter 744
319, Laws of 1924, and amendments thereto; and 745
(iii) Except as otherwise provided in Section 746
31-17-127, the remainder shall be paid by the Department of 747
Revenue to the State Treasurer on the fifteenth day of each month 748
next succeeding the month in which the gasoline, diesel fuel or 749
kerosene taxes were collected to the credit of the State Highway 750
Fund. 751
The funds allocated for the construction, reconstruction and 752
improvement of state highways, bridges and culverts, or so much 753
thereof as may be necessary, shall first be used in conjunction 754
with funds supplied by the federal government for such purposes 755
and allocated to the Department of Transportation to be expended 756
on the state highway system. It is specifically provided hereby 757
that the necessary portion of such funds hereinabove allocated to 758
the Department of Transportation may be used for the prompt 759
payment of principal and interest on highway bonds heretofore 760
issued, including such bonds issued or to be issued under the 761
provisions of Chapter 312, Laws of 1956, and amendments thereto. 762
Nothing contained in this section shall be construed to 763
reduce the amount of such gasoline, diesel fuel or kerosene excise 764
taxes levied by the state, allotted under the provisions of Title 765
65, Chapter 33, Mississippi Code of 1972, to counties in which 766
there are outstanding bonds issued for seawall or road protection 767
purposes issued under the provisions of Chapter 319, Laws of 1924, 768
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and amendments thereto; the amount of said gasoline, diesel fuel 769
or kerosene excise taxes designated in this section for the 770
payment of bonds and interest authorized and issued or to be 771
issued under the provisions of Chapter 130, Laws of 1938, and 772
subsequent acts authorizing the issuance of bonds payable from 773
gasoline, diesel fuel or kerosene tax revenue, shall, in such 774
counties, be considered as being paid "into the State Treasury to 775
the credit of the State Highway Fund" within the meaning of 776
Section 65-33-45 in computing the amount to be paid to such 777
counties under the provisions of said section, and this section 778
shall be administered in connection with Title 65, Chapter 33, 779
Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 780
65-33-49 dealing with seawalls, as if made a part of this section. 781
(d) The proceeds of the Five and One-fourth Cents 782
(5.25¢) of the tax per gallon on oils used as a propellant for jet 783
aircraft engines, and Six and Four-tenths Cents (6.4¢) of the tax 784
per gallon on aviation gasoline and the tax of One Cent (1¢) per 785
gallon for each gallon of gasoline for which a refund has been 786
made pursuant to Section 27-55-23 because such gasoline was used 787
for aviation purposes, shall be paid to the State Treasury into a 788
special fund to be used exclusively, pursuant to legislative 789
appropriation, for the support and development of aeronautics as 790
defined in Section 61-1-3. 791
(e) State highway funds in an amount equal to the 792
difference between Forty-two Million Dollars ($42,000,000.00) and 793
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the annual debt service payable on the state's highway revenue 794
refunding bonds, Series 1985, shall be expended for the 795
construction or reconstruction of highways designated under the 796
highway program created under Section 65-3-97. 797
(f) "Gasoline, diesel fuel or kerosene taxes" as used 798
in this section shall be deemed to mean and include state 799
gasoline, diesel fuel or kerosene taxes levied and imposed on 800
distributors of gasoline, diesel fuel or kerosene, and all state 801
excise taxes derived from any fuel used to propel vehicles upon 802
the highways of this state, when levied by any statute. 803
SECTION 4. Section 27-65-75, Mississippi Code of 1972, is 804
amended as follows: 805
27-65-75. On or before the fifteenth day of each month, the 806
revenue collected under the provisions of this chapter during the 807
preceding month shall be paid and distributed as follows: 808
(1) (a) On or before August 15, 1992, and each succeeding 809
month thereafter through July 15, 1993, eighteen percent (18%) of 810
the total sales tax revenue collected during the preceding month 811
under the provisions of this chapter, except that collected under 812
the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 813
business activities within a municipal corporation shall be 814
allocated for distribution to the municipality and paid to the 815
municipal corporation. Except as otherwise provided in this 816
paragraph (a), on or before August 15, 1993, and each succeeding 817
month thereafter through August 15, 2025, eighteen and one-half 818
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percent (18-1/2%) of the total sales tax revenue collected during 819
the preceding month under the provisions of this chapter, except 820
that collected under the provisions of Sections 27-65-15, 821
27-65-19(3), 27-65-21 and 27-65-24, on business activities within 822
a municipal corporation shall be allocated for distribution to the 823
municipality and paid to the municipal corporation. Except as 824
otherwise provided in this paragraph (a), on or before September 825
15, 2025, and each succeeding month thereafter, eighteen and 826
one-half percent (18.5%) of the total sales tax revenue collected 827
during the preceding month under this chapter, except that 828
collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 829
27-65-21 and 27-65-24, on business activities within a municipal 830
corporation shall be allocated for distribution and paid to the 831
municipal corporation. On or before September 15, 2025, and each 832
succeeding month thereafter, twenty-five and nine-tenths percent 833
(25.9%) of the total sales tax revenue collected during the 834
preceding month under Section 27-65-17(1)(n) on business 835
activities within a municipal corporation shall be allocated for 836
distribution and paid to the municipal corporation. However, in 837
the event the State Auditor issues a certificate of noncompliance 838
pursuant to Section 21-35-31, the department shall withhold ten 839
percent (10%) of the allocations and payments to the municipality 840
that would otherwise be payable to the municipality under this 841
paragraph (a) until such time that the department receives written 842
notice of the cancellation of a certificate of noncompliance from 843
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the State Auditor. If the Department of Public Safety issues a 844
certificate of noncompliance pursuant to Section 2 of this act, 845
the Department of Revenue shall withhold ten percent (10%) of the 846
allocations and payment to the municipality that would otherwise 847
be payable to the municipality under this paragraph (a) until such 848
time that the department receives written notice of the 849
cancellation of a certificate of noncompliance from the Department 850
of Public Safety. 851
A municipal corporation, for the purpose of distributing the 852
tax under this subsection, shall mean and include all incorporated 853
cities, towns and villages. 854
Monies allocated for distribution and credited to a municipal 855
corporation under this paragraph may be pledged as security for a 856
loan if the distribution received by the municipal corporation is 857
otherwise authorized or required by law to be pledged as security 858
for such a loan. 859
In any county having a county seat that is not an 860
incorporated municipality, the distribution provided under this 861
subsection shall be made as though the county seat was an 862
incorporated municipality; however, the distribution to the 863
municipality shall be paid to the county treasury in which the 864
municipality is located, and those funds shall be used for road, 865
bridge and street construction or maintenance in the county. 866
(b) On or before August 15, 2006, and each succeeding 867
month thereafter through August 15, 2025, eighteen and one-half 868
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percent (18-1/2%) of the total sales tax revenue collected during 869
the preceding month under the provisions of this chapter, except 870
that collected under the provisions of Sections 27-65-15, 871
27-65-19(3) and 27-65-21, on business activities on the campus of 872
a state institution of higher learning or community or junior 873
college whose campus is not located within the corporate limits of 874
a municipality, shall be allocated for distribution to the state 875
institution of higher learning or community or junior college and 876
paid to the state institution of higher learning or community or 877
junior college. On or before September 15, 2025, and each 878
succeeding month thereafter, eighteen and one-half percent (18.5%) 879
of the total sales tax revenue collected during the preceding 880
month under this chapter, except that collected under Sections 881
27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business 882
activities on the campus of a state institution of higher learning 883
or community or junior college whose campus is not located within 884
the corporate limits of a municipality, shall be allocated for 885
distribution and paid to the state institution of higher learning 886
or community or junior college. On or before September 15, 2025, 887
and each succeeding month thereafter, twenty-five and nine-tenths 888
percent (25.9%) of the total sales tax revenue collected during 889
the preceding month under Section 27-65-17(1)(n) on business 890
activities on the campus of a state institution of higher learning 891
or community or junior college whose campus is not located within 892
the corporate limits of a municipality, shall be allocated for 893
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distribution and paid to the state institution of higher learning 894
or community or junior college. 895
(c) On or before August 15, 2018, and each succeeding 896
month thereafter until August 14, 2019, two percent (2%) of the 897
total sales tax revenue collected during the preceding month under 898
the provisions of this chapter, except that collected under the 899
provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 900
27-65-24, on business activities within the corporate limits of 901
the City of Jackson, Mississippi, shall be deposited into the 902
Capitol Complex Improvement District Project Fund created in 903
Section 29-5-215. On or before August 15, 2019, and each 904
succeeding month thereafter until August 14, 2020, four percent 905
(4%) of the total sales tax revenue collected during the preceding 906
month under the provisions of this chapter, except that collected 907
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 908
and 27-65-24, on business activities within the corporate limits 909
of the City of Jackson, Mississippi, shall be deposited into the 910
Capitol Complex Improvement District Project Fund created in 911
Section 29-5-215. On or before August 15, 2020, and each 912
succeeding month thereafter through July 15, 2023, six percent 913
(6%) of the total sales tax revenue collected during the preceding 914
month under the provisions of this chapter, except that collected 915
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 916
and 27-65-24, on business activities within the corporate limits 917
of the City of Jackson, Mississippi, shall be deposited into the 918
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Capitol Complex Improvement District Project Fund created in 919
Section 29-5-215. On or before August 15, 2023, and each 920
succeeding month thereafter through August 15, 2025, nine percent 921
(9%) of the total sales tax revenue collected during the preceding 922
month under the provisions of this chapter, except that collected 923
under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 924
and 27-65-24, on business activities within the corporate limits 925
of the City of Jackson, Mississippi, shall be deposited into the 926
Capitol Complex Improvement District Project Fund created in 927
Section 29-5-215. On or before September 15, 2025, and each 928
succeeding month thereafter, nine percent (9%) of the total sales 929
tax revenue collected during the preceding month under this 930
chapter, except that collected under Sections 27-65-15, 931
27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business 932
activities within the corporate limits of the City of Jackson, 933
Mississippi, shall be deposited into the Capitol Complex 934
Improvement District Project Fund created in Section 27-5-215. On 935
or before September 15, 2025, and each succeeding month 936
thereafter, twelve and six-tenths percent (12.6%) of the total 937
sales tax revenue collected during the preceding month under 938
Section 27-65-17(1)(n) on business activities within the corporate 939
limits of the City of Jackson, Mississippi, shall be deposited 940
into the Capitol Complex Improvement District Project Fund created 941
in Section 27-5-215. 942
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(d) (i) Except as otherwise provided in this paragraph 943
(d), on or before the fifteenth day of the month that the 944
diversion authorized by this section begins, and each succeeding 945
month thereafter, eighteen and one-half percent (18-1/2%) of the 946
total sales tax revenue collected during the preceding month under 947
the provisions of this chapter, except that collected under the 948
provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on 949
business activities within a redevelopment project area developed 950
under a redevelopment plan adopted under the Tax Increment 951
Financing Act (Section 21-45-1 et seq.) shall be allocated for 952
distribution to the county in which the project area is located 953
if: 954
1. The county: 955
a. Borders on the Mississippi Sound and 956
the State of Alabama, or 957
b. Is Harrison County, Mississippi, and 958
the project area is within a radius of two (2) miles from the 959
intersection of Interstate 10 and Menge Avenue; 960
2. The county has issued bonds under Section 961
21-45-9 to finance all or a portion of a redevelopment project in 962
the redevelopment project area; 963
3. Any debt service for the indebtedness 964
incurred is outstanding; and 965
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4. A development with a value of Ten Million 966
Dollars ($10,000,000.00) or more is, or will be, located in the 967
redevelopment area. 968
(ii) For a county that is eligible to receive 969
funds under this paragraph (d), as determined by the department 970
under this paragraph (d), from and after September 15, 2025, and 971
each succeeding month thereafter, eighteen and one-half percent 972
(18.5%) of the total sales tax revenue collected during the 973
preceding month under this chapter, except that collected under 974
Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on 975
business activities within a redevelopment project area developed 976
under a redevelopment plan adopted under the Tax Increment 977
Financing Act (Section 21-45-1 et seq.) shall be allocated for 978
distribution to the county in which the project is located, and 979
twenty-five and nine-tenths percent (25.9%) of the total sales tax 980
revenue collected during the preceding month under Section 981
27-65-17(1)(n) shall be allocated for distribution to that county. 982
(iii) Before any sales tax revenue may be 983
allocated for distribution to a county under this paragraph (d), 984
the county shall certify to the Department of Revenue that the 985
requirements of this paragraph (d) have been met, the amount of 986
bonded indebtedness that has been incurred by the county for the 987
redevelopment project and the expected date the indebtedness 988
incurred by the county will be satisfied. 989
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(iv) The diversion of sales tax revenue authorized 990
by this paragraph (d) shall begin the month following the month in 991
which the Department of Revenue determines that the requirements 992
of this paragraph (d) have been met. The diversion shall end the 993
month the indebtedness incurred by the county is satisfied. All 994
revenue received by the county under this paragraph (d) shall be 995
deposited in the fund required to be created in the tax increment 996
financing plan under Section 21-45-11 and be utilized solely to 997
satisfy the indebtedness incurred by the county. 998
(2) On or before September 15, 1987, and each succeeding 999
month thereafter, from the revenue collected under this chapter 1000
during the preceding month, One Million One Hundred Twenty-five 1001
Thousand Dollars ($1,125,000.00) shall be allocated for 1002
distribution to municipal corporations as defined under subsection 1003
(1) of this section in the proportion that the number of gallons 1004
of gasoline and diesel fuel sold by distributors to consumers and 1005
retailers in each such municipality during the preceding fiscal 1006
year bears to the total gallons of gasoline and diesel fuel sold 1007
by distributors to consumers and retailers in municipalities 1008
statewide during the preceding fiscal year. The Department of 1009
Revenue shall require all distributors of gasoline and diesel fuel 1010
to report to the department monthly the total number of gallons of 1011
gasoline and diesel fuel sold by them to consumers and retailers 1012
in each municipality during the preceding month. The Department 1013
of Revenue shall have the authority to promulgate such rules and 1014
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regulations as is necessary to determine the number of gallons of 1015
gasoline and diesel fuel sold by distributors to consumers and 1016
retailers in each municipality. In determining the percentage 1017
allocation of funds under this subsection for the fiscal year 1018
beginning July 1, 1987, and ending June 30, 1988, the Department 1019
of Revenue may consider gallons of gasoline and diesel fuel sold 1020
for a period of less than one (1) fiscal year. For the purposes 1021
of this subsection, the term "fiscal year" means the fiscal year 1022
beginning July 1 of a year. 1023
(3) On or before September 15, 1987, and on or before the 1024
fifteenth day of each succeeding month, until the date specified 1025
in Section 65-39-35, the proceeds derived from contractors' taxes 1026
levied under Section 27-65-21 on contracts for the construction or 1027
reconstruction of highways designated under the highway program 1028
created under Section 65-3-97 shall, except as otherwise provided 1029
in Section 31-17-127, be deposited into the State Treasury to the 1030
credit of the State Highway Fund to be used to fund that highway 1031
program. The Mississippi Department of Transportation shall 1032
provide to the Department of Revenue such information as is 1033
necessary to determine the amount of proceeds to be distributed 1034
under this subsection. 1035
(4) On or before August 15, 1994, and on or before the 1036
fifteenth day of each succeeding month through July 15, 1999, from 1037
the proceeds of gasoline, diesel fuel or kerosene taxes as 1038
provided in Section 27-5-101(a)(ii)1, Four Million Dollars 1039
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($4,000,000.00) shall be deposited in the State Treasury to the 1040
credit of a special fund designated as the "State Aid Road Fund," 1041
created by Section 65-9-17. On or before August 15, 1999, and on 1042
or before the fifteenth day of each succeeding month through 1043
August 15, 2026, from the total amount of the proceeds of 1044
gasoline, diesel fuel or kerosene taxes apportioned by Section 1045
27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an 1046
amount equal to twenty-three and one-fourth percent (23-1/4%) of 1047
those funds, whichever is the greater amount, shall be deposited 1048
in the State Treasury to the credit of the "State Aid Road Fund," 1049
created by Section 65-9-17. After August 15, 2025, from the total 1050
amount of the proceeds of gasoline, diesel fuel or kerosene taxes 1051
apportioned by Section 27-5-101(a)(ii)1 and (iii), Five Million 1052
Dollars ($5,000,000.00) or an amount equal to twenty-three and 1053
one-fourth percent (23-1/4%) of those funds, whichever is greater, 1054
shall be deposited in the State Treasury to the credit of the 1055
"State Aid Road Fund" on or before September 15, 2025, and on or 1056
before the fifteenth day of each succeeding month through August 1057
15, 2026, and Six Million Five Hundred Thousand Dollars 1058
($6,500,000.00) or an amount equal to twenty-three and one-fourth 1059
percent (23-1/4%) of those funds, whichever is greater, shall be 1060
deposited in the State Treasury to the credit of the "State Aid 1061
Road Fund" on or before September 15, 2026, and on or before the 1062
fifteenth day of each succeeding month through August 15, 2027, 1063
and Eight Million Dollars ($8,000,000.00) or an amount equal to 1064
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twenty-three and one-fourth percent (23-1/4%) of those funds, 1065
whichever is greater, shall be deposited in the State Treasury to 1066
the credit of the "State Aid Road Fund" on or before September 15, 1067
2027, and on or before the fifteenth day of each succeeding month. 1068
From the amount of taxes paid into the special fund under this 1069
subsection and subsection (9) of this section, there shall be 1070
first deducted and paid the amount necessary to pay the expenses 1071
of the Office of State Aid Road Construction, as authorized by the 1072
Legislature for all other general and special fund agencies. The 1073
remainder of the funds shall be allocated monthly to the several 1074
counties in accordance with the following formula: 1075
(a) One-third (1/3) shall be allocated to all counties 1076
in equal shares; 1077
(b) One-third (1/3) shall be allocated to counties 1078
based on the proportion that the total number of rural road miles 1079
in a county bears to the total number of rural road miles in all 1080
counties of the state; and 1081
(c) One-third (1/3) shall be allocated to counties 1082
based on the proportion that the rural population of the county 1083
bears to the total rural population in all counties of the state, 1084
according to the latest federal decennial census. 1085
For the purposes of this subsection, the term "gasoline, 1086
diesel fuel or kerosene taxes" means such taxes as defined in 1087
paragraph (f) of Section 27-5-101. 1088
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The amount of funds allocated to any county under this 1089
subsection for any fiscal year after fiscal year 1994 shall not be 1090
less than the amount allocated to the county for fiscal year 1994. 1091
Any reference in the general laws of this state or the 1092
Mississippi Code of 1972 to Section 27-5-105 shall mean and be 1093
construed to refer and apply to subsection (4) of Section 1094
27-65-75. 1095
(5) On or before August 15, 2024, and each succeeding month 1096
thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred 1097
Sixty-six Dollars ($1,666,666.00) shall be paid into the special 1098
fund known as the Education Enhancement Fund created and existing 1099
under the provisions of Section 37-61-33. 1100
(6) An amount each month beginning August 15, 1983, through 1101
November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1102
1983, shall be paid into the special fund known as the 1103
Correctional Facilities Construction Fund created in Section 6, 1104
Chapter 542, Laws of 1983. 1105
(7) On or before August 15, 1992, and each succeeding month 1106
thereafter through July 15, 2000, two and two hundred sixty-six 1107
one-thousandths percent (2.266%) of the total sales tax revenue 1108
collected during the preceding month under the provisions of this 1109
chapter, except that collected under the provisions of Section 1110
27-65-17(2), shall be deposited by the department into the School 1111
Ad Valorem Tax Reduction Fund created under Section 37-61-35. On 1112
or before August 15, 2000, and each succeeding month thereafter 1113
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through August 15, 2025, two and two hundred sixty-six 1114
one-thousandths percent (2.266%) of the total sales tax revenue 1115
collected during the preceding month under the provisions of this 1116
chapter, except that collected under the provisions of Section 1117
27-65-17(2), shall be deposited into the School Ad Valorem Tax 1118
Reduction Fund created under Section 37-61-35 until such time that 1119
the total amount deposited into the fund during a fiscal year 1120
equals Forty-two Million Dollars ($42,000,000.00). Thereafter, 1121
the amounts diverted under this subsection (7) during the fiscal 1122
year in excess of Forty-two Million Dollars ($42,000,000.00) shall 1123
be deposited into the Education Enhancement Fund created under 1124
Section 37-61-33 for appropriation by the Legislature as other 1125
education needs and shall not be subject to the percentage 1126
appropriation requirements set forth in Section 37-61-33. On or 1127
before September 15, 2025, and each succeeding month thereafter, 1128
two and two hundred sixty-six one-thousandths percent (2.266%) of 1129
the total sales tax revenue collected during the preceding month 1130
under this chapter, except that collected under Section 1131
27-65-17(1)(n) and (2), and three and seventeen one-hundredths 1132
percent (3.17%) of the total sales tax revenue collected during 1133
the preceding month under Section 27-65-17(1)(n), shall be 1134
deposited into the School Ad Valorem Tax Reduction Fund created 1135
under Section 37-61-35 until such time that the total amount 1136
deposited into the fund during a fiscal year equals Forty-two 1137
Million Dollars ($42,000,000.00). Thereafter, the amounts 1138
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diverted under this subsection (7) during the fiscal year in 1139
excess of Forty-two Million Dollars ($42,000,000.00) shall be 1140
deposited into the Education Enhancement Fund created under 1141
Section 37-61-33 for appropriation by the Legislature as other 1142
education needs and shall not be subject to the percentage 1143
appropriation requirements set forth in Section 37-61-33. 1144
(8) On or before August 15, 1992, and each succeeding month 1145
thereafter through August 15, 2025, nine and seventy-three 1146
one-thousandths percent (9.073%) of the total sales tax revenue 1147
collected during the preceding month under the provisions of this 1148
chapter, except that collected under the provisions of Section 1149
27-65-17(2), shall be deposited into the Education Enhancement 1150
Fund created under Section 37-61-33. On or before September 15, 1151
2025, and each succeeding month thereafter, nine and seventy-three 1152
one-thousandths percent (9.073%) of the total sales tax revenue 1153
collected during the preceding month under this chapter, except 1154
that collected under Section 27-65-17(1)(n) and (2), and twelve 1155
and seven-tenths percent (12.7%) of the total sales tax revenue 1156
collected during the preceding month under Section 27-65-17(1)(n), 1157
shall be deposited into the Education Enhancement Fund created 1158
under Section 37-61-33. 1159
(9) On or before August 15, 1994, and each succeeding month 1160
thereafter, from the revenue collected under this chapter during 1161
the preceding month, Two Hundred Fifty Thousand Dollars 1162
($250,000.00) shall be paid into the State Aid Road Fund. 1163
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(10) On or before August 15, 1994, and each succeeding month 1164
thereafter through August 15, 1995, from the revenue collected 1165
under this chapter during the preceding month, Two Million Dollars 1166
($2,000,000.00) shall be deposited into the Motor Vehicle Ad 1167
Valorem Tax Reduction Fund established in Section 27-51-105. 1168
(11) Notwithstanding any other provision of this section to 1169
the contrary, on or before February 15, 1995, and each succeeding 1170
month thereafter, the sales tax revenue collected during the 1171
preceding month under the provisions of Section 27-65-17(2) and 1172
the corresponding levy in Section 27-65-23 on the rental or lease 1173
of private carriers of passengers and light carriers of property 1174
as defined in Section 27-51-101 shall be deposited, without 1175
diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund 1176
established in Section 27-51-105. 1177
(12) Notwithstanding any other provision of this section to 1178
the contrary, on or before August 15, 1995, and each succeeding 1179
month thereafter, the sales tax revenue collected during the 1180
preceding month under the provisions of Section 27-65-17(1) on 1181
retail sales of private carriers of passengers and light carriers 1182
of property, as defined in Section 27-51-101 and the corresponding 1183
levy in Section 27-65-23 on the rental or lease of these vehicles, 1184
shall be deposited, after diversion, into the Motor Vehicle Ad 1185
Valorem Tax Reduction Fund established in Section 27-51-105. 1186
(13) On or before July 15, 1994, and on or before the 1187
fifteenth day of each succeeding month thereafter, that portion of 1188
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the avails of the tax imposed in Section 27-65-22 that is derived 1189
from activities held on the Mississippi State Fairgrounds Complex 1190
shall be paid into a special fund that is created in the State 1191
Treasury and shall be expended upon legislative appropriation 1192
solely to defray the costs of repairs and renovation at the Trade 1193
Mart and Coliseum. 1194
(14) On or before August 15, 1998, and each succeeding month 1195
thereafter through July 15, 2005, that portion of the avails of 1196
the tax imposed in Section 27-65-23 that is derived from sales by 1197
cotton compresses or cotton warehouses and that would otherwise be 1198
paid into the General Fund shall be deposited in an amount not to 1199
exceed Two Million Dollars ($2,000,000.00) into the special fund 1200
created under Section 69-37-39. On or before August 15, 2007, and 1201
each succeeding month thereafter through July 15, 2010, that 1202
portion of the avails of the tax imposed in Section 27-65-23 that 1203
is derived from sales by cotton compresses or cotton warehouses 1204
and that would otherwise be paid into the General Fund shall be 1205
deposited in an amount not to exceed Two Million Dollars 1206
($2,000,000.00) into the special fund created under Section 1207
69-37-39 until all debts or other obligations incurred by the 1208
Certified Cotton Growers Organization under the Mississippi Boll 1209
Weevil Management Act before January 1, 2007, are satisfied in 1210
full. On or before August 15, 2010, and each succeeding month 1211
thereafter through July 15, 2011, fifty percent (50%) of that 1212
portion of the avails of the tax imposed in Section 27-65-23 that 1213
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is derived from sales by cotton compresses or cotton warehouses 1214
and that would otherwise be paid into the General Fund shall be 1215
deposited into the special fund created under Section 69-37-39 1216
until such time that the total amount deposited into the fund 1217
during a fiscal year equals One Million Dollars ($1,000,000.00). 1218
On or before August 15, 2011, and each succeeding month 1219
thereafter, that portion of the avails of the tax imposed in 1220
Section 27-65-23 that is derived from sales by cotton compresses 1221
or cotton warehouses and that would otherwise be paid into the 1222
General Fund shall be deposited into the special fund created 1223
under Section 69-37-39 until such time that the total amount 1224
deposited into the fund during a fiscal year equals One Million 1225
Dollars ($1,000,000.00). 1226
(15) Notwithstanding any other provision of this section to 1227
the contrary, on or before September 15, 2000, and each succeeding 1228
month thereafter, the sales tax revenue collected during the 1229
preceding month under the provisions of Section 1230
27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, 1231
without diversion, into the Telecommunications Ad Valorem Tax 1232
Reduction Fund established in Section 27-38-7. 1233
(16) (a) On or before August 15, 2000, and each succeeding 1234
month thereafter, the sales tax revenue collected during the 1235
preceding month under the provisions of this chapter on the gross 1236
proceeds of sales of a project as defined in Section 57-30-1 shall 1237
be deposited, after all diversions except the diversion provided 1238
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for in subsection (1) of this section, into the Sales Tax 1239
Incentive Fund created in Section 57-30-3. 1240
(b) On or before August 15, 2007, and each succeeding 1241
month thereafter, eighty percent (80%) of the sales tax revenue 1242
collected during the preceding month under the provisions of this 1243
chapter from the operation of a tourism project under the 1244
provisions of Sections 57-26-1 through 57-26-5, shall be 1245
deposited, after the diversions required in subsections (7) and 1246
(8) of this section, into the Tourism Project Sales Tax Incentive 1247
Fund created in Section 57-26-3. 1248
(17) Notwithstanding any other provision of this section to 1249
the contrary, on or before April 15, 2002, and each succeeding 1250
month thereafter, the sales tax revenue collected during the 1251
preceding month under Section 27-65-23 on sales of parking 1252
services of parking garages and lots at airports shall be 1253
deposited, without diversion, into the special fund created under 1254
Section 27-5-101(d). 1255
(18) [Repealed] 1256
(19) (a) On or before August 15, 2005, and each succeeding 1257
month thereafter, the sales tax revenue collected during the 1258
preceding month under the provisions of this chapter on the gross 1259
proceeds of sales of a business enterprise located within a 1260
redevelopment project area under the provisions of Sections 1261
57-91-1 through 57-91-11, and the revenue collected on the gross 1262
proceeds of sales from sales made to a business enterprise located 1263
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in a redevelopment project area under the provisions of Sections 1264
57-91-1 through 57-91-11 (provided that such sales made to a 1265
business enterprise are made on the premises of the business 1266
enterprise), shall, except as otherwise provided in this 1267
subsection (19), be deposited, after all diversions, into the 1268
Redevelopment Project Incentive Fund as created in Section 1269
57-91-9. 1270
(b) For a municipality participating in the Economic 1271
Redevelopment Act created in Sections 57-91-1 through 57-91-11, 1272
the diversion provided for in subsection (1) of this section 1273
attributable to the gross proceeds of sales of a business 1274
enterprise located within a redevelopment project area under the 1275
provisions of Sections 57-91-1 through 57-91-11, and attributable 1276
to the gross proceeds of sales from sales made to a business 1277
enterprise located in a redevelopment project area under the 1278
provisions of Sections 57-91-1 through 57-91-11 (provided that 1279
such sales made to a business enterprise are made on the premises 1280
of the business enterprise), shall be deposited into the 1281
Redevelopment Project Incentive Fund as created in Section 1282
57-91-9, as follows: 1283
(i) For the first six (6) years in which payments 1284
are made to a developer from the Redevelopment Project Incentive 1285
Fund, one hundred percent (100%) of the diversion shall be 1286
deposited into the fund; 1287
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(ii) For the seventh year in which such payments 1288
are made to a developer from the Redevelopment Project Incentive 1289
Fund, eighty percent (80%) of the diversion shall be deposited 1290
into the fund; 1291
(iii) For the eighth year in which such payments 1292
are made to a developer from the Redevelopment Project Incentive 1293
Fund, seventy percent (70%) of the diversion shall be deposited 1294
into the fund; 1295
(iv) For the ninth year in which such payments are 1296
made to a developer from the Redevelopment Project Incentive Fund, 1297
sixty percent (60%) of the diversion shall be deposited into the 1298
fund; and 1299
(v) For the tenth year in which such payments are 1300
made to a developer from the Redevelopment Project Incentive Fund, 1301
fifty percent (50%) of the funds shall be deposited into the fund. 1302
(20) On or before January 15, 2007, and each succeeding 1303
month thereafter, eighty percent (80%) of the sales tax revenue 1304
collected during the preceding month under the provisions of this 1305
chapter from the operation of a tourism project under the 1306
provisions of Sections 57-28-1 through 57-28-5 shall be deposited, 1307
after the diversions required in subsections (7) and (8) of this 1308
section, into the Tourism Sales Tax Incentive Fund created in 1309
Section 57-28-3. 1310
(21) (a) On or before April 15, 2007, and each succeeding 1311
month thereafter through June 15, 2013, One Hundred Fifty Thousand 1312
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Dollars ($150,000.00) of the sales tax revenue collected during 1313
the preceding month under the provisions of this chapter shall be 1314
deposited into the MMEIA Tax Incentive Fund created in Section 1315
57-101-3. 1316
(b) On or before July 15, 2013, and each succeeding 1317
month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) 1318
of the sales tax revenue collected during the preceding month 1319
under the provisions of this chapter shall be deposited into the 1320
Mississippi Development Authority Job Training Grant Fund created 1321
in Section 57-1-451. 1322
(22) On or before June 1, 2024, and each succeeding month 1323
thereafter until December 31, 2057, an amount determined annually 1324
by the Mississippi Development Authority of the sales tax revenue 1325
collected during the preceding month under the provisions of this 1326
chapter shall be deposited into the MMEIA Tax Incentive Fund 1327
created in Section 57-125-3. This amount shall be based on 1328
estimated payments due within the upcoming year to construction 1329
contractors pursuant to construction contracts subject to the tax 1330
imposed by Section 27-65-21 for construction to be performed on 1331
the project site of a project defined under Section 1332
57-75-5(f)(xxxiii) for the coming year. 1333
(23) Notwithstanding any other provision of this section to 1334
the contrary, on or before August 15, 2009, and each succeeding 1335
month thereafter, the sales tax revenue collected during the 1336
preceding month under the provisions of Section 27-65-201 shall be 1337
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deposited, without diversion, into the Motor Vehicle Ad Valorem 1338
Tax Reduction Fund established in Section 27-51-105. 1339
(24) (a) On or before August 15, 2019, and each month 1340
thereafter through July 15, 2020, one percent (1%) of the total 1341
sales tax revenue collected during the preceding month from 1342
restaurants and hotels shall be allocated for distribution to the 1343
Mississippi Development Authority Tourism Advertising Fund 1344
established under Section 57-1-64, to be used exclusively for the 1345
purpose stated therein. On or before August 15, 2020, and each 1346
month thereafter through July 15, 2021, two percent (2%) of the 1347
total sales tax revenue collected during the preceding month from 1348
restaurants and hotels shall be allocated for distribution to the 1349
Mississippi Development Authority Tourism Advertising Fund 1350
established under Section 57-1-64, to be used exclusively for the 1351
purpose stated therein. On or before August 15, 2021, and each 1352
month thereafter, three percent (3%) of the total sales tax 1353
revenue collected during the preceding month from restaurants and 1354
hotels shall be allocated for distribution to the Mississippi 1355
Development Authority Tourism Advertising Fund established under 1356
Section 57-1-64, to be used exclusively for the purpose stated 1357
therein. The revenue diverted pursuant to this subsection shall 1358
not be available for expenditure until February 1, 2020. 1359
(b) The Joint Legislative Committee on Performance 1360
Evaluation and Expenditure Review (PEER) must provide an annual 1361
report to the Legislature indicating the amount of funds deposited 1362
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into the Mississippi Development Authority Tourism Advertising 1363
Fund established under Section 57-1-64, and a detailed record of 1364
how the funds are spent. 1365
(25) The remainder of the amounts collected under the 1366
provisions of this chapter shall be paid into the State Treasury 1367
to the credit of the General Fund. 1368
(26) (a) It shall be the duty of the municipal officials of 1369
any municipality that expands its limits, or of any community that 1370
incorporates as a municipality, to notify the commissioner of that 1371
action thirty (30) days before the effective date. Failure to so 1372
notify the commissioner shall cause the municipality to forfeit 1373
the revenue that it would have been entitled to receive during 1374
this period of time when the commissioner had no knowledge of the 1375
action. 1376
(b) (i) Except as otherwise provided in subparagraph 1377
(ii) of this paragraph, if any funds have been erroneously 1378
disbursed to any municipality or any overpayment of tax is 1379
recovered by the taxpayer, the commissioner may make correction 1380
and adjust the error or overpayment with the municipality by 1381
withholding the necessary funds from any later payment to be made 1382
to the municipality. 1383
(ii) Subject to the provisions of Sections 1384
27-65-51 and 27-65-53, if any funds have been erroneously 1385
disbursed to a municipality under subsection (1) of this section 1386
for a period of three (3) years or more, the maximum amount that 1387
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may be recovered or withheld from the municipality is the total 1388
amount of funds erroneously disbursed for a period of three (3) 1389
years beginning with the date of the first erroneous disbursement. 1390
However, if during such period, a municipality provides written 1391
notice to the Department of Revenue indicating the erroneous 1392
disbursement of funds, then the maximum amount that may be 1393
recovered or withheld from the municipality is the total amount of 1394
funds erroneously disbursed for a period of one (1) year beginning 1395
with the date of the first erroneous disbursement. 1396
SECTION 5. Section 45-1-43, Mississippi Code of 1972, is 1397
amended as follows: 1398
45-1-43. * * * In addition to the requirements and penalties 1399
provided under Sections 1 and 2 of this act for county sheriffs' 1400
departments and municipal police departments concerning police 1401
pursuit policies, each state, county and local law enforcement 1402
agency that conducts emergency response and vehicular pursuits 1403
shall adopt written policies and training procedures that set 1404
forth the manner in which these operations shall be conducted. 1405
Each law enforcement agency may create their own such policies or 1406
adopt an existing model. All pursuit policies created or adopted 1407
by any law enforcement agency must address situations in which 1408
police pursuits cross over into other jurisdictions. Law 1409
enforcement agencies which do not comply with the requirements of 1410
this provision are subject to the withholding of any state funding 1411
or state administered federal funding. 1412
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SECTION 6. Section 65-33-45, Mississippi Code of 1972, is 1413
amended as follows: 1414
65-33-45. Except as otherwise provided under Section 2 of 1415
this act, where any county issues or has heretofore issued its 1416
bonds under this chapter or any previous statutes of a similar 1417
character for protection of any highway, there shall be paid into 1418
the treasury of such county fifty percent (50%) of any license 1419
taxes which would otherwise be paid into the State Highway Fund 1420
collected by the state in such county on motor vehicles or drivers 1421
thereof, and fifty percent (50%) of any excise taxes levied and 1422
collected in such county by the state on gasoline which would 1423
otherwise be paid into the State Treasury to the credit of the 1424
State Highway Fund, to meet the interest and annual sinking fund 1425
on such bonds. Such funds shall be applied toward the liquidation 1426
of the interest and sinking fund accruing annually on such bonds, 1427
the other fifty percent (50%) to go into the State Treasury to the 1428
credit of the State Highway Commission, and, if such taxes in any 1429
year should be insufficient to cover such interest and sinking 1430
fund, the deficiency therein shall be supplied out of any other 1431
such funds collected by the state in such county and allotted by 1432
law to such county for road purposes. Nothing herein shall be 1433
construed as a guarantee on the part of the state to pay the 1434
interest or principal on any bonds issued hereunder. 1435
This section shall not apply to the tax collected from 1436
registration fees and the sale of automobile tags. 1437
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Of the surplus of such funds so paid into the treasuries of 1438
Harrison and Jackson Counties, the portions thereof hereinafter 1439
designated, to the extent necessary under the limitations 1440
hereinafter stated, shall be paid by Harrison and Jackson Counties 1441
to the State Highway Commission and shall be applied by said 1442
commission on the annual payments of principal of and interest on 1443
bonds to be issued by the State Bond Commission in an amount not 1444
to exceed Seven Million Dollars ($7,000,000.00), for the 1445
construction, by the State Highway Commission, of a four-lane 1446
highway bridge across the Bay of Biloxi, to form a part of United 1447
States Highway No. 90, to the extent that two-thirds (2/3) of the 1448
total cost of principal and interest on such bonds shall be paid 1449
out of such surplus funds of Harrison County, and one-third (1/3) 1450
out of such surplus funds of Jackson County. 1451
For the purpose of this section, such "surplus funds of 1452
Harrison County" shall be construed to be the amount paid to 1453
Harrison County under this section not pledged to the payment of 1454
principal and interest of bonds issued under this chapter, or any 1455
previous statutes of a similar character for the protection of any 1456
highway, and presently outstanding. "Surplus funds of Jackson 1457
County" shall be construed to be the amount paid to Jackson County 1458
under this section not pledged to the payment of principal and 1459
interest of bonds issued under this chapter, or any previous 1460
statutes of a similar character for the protection of any highway, 1461
and presently outstanding, and remaining after payment of 1462
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principal and interest on bonds now issued or authorized by an 1463
election by Jackson County in connection with its Bayou Casotte 1464
development project under the authority of Senate Bill No. 1265, 1465
Extraordinary Session of 1954, as amended by Senate Bill No. 1624 1466
enacted at the Regular 1958 Session of the Mississippi 1467
Legislature. 1468
Annually, to the extent necessary to meet the annual 1469
requirements for the payment of principal of and interest on said 1470
bonds, Harrison County shall pay to the State Highway Commission 1471
not exceeding two-thirds (2/3) of its aforesaid annual surplus, as 1472
hereinabove defined; and, to the extent necessary and available, 1473
Jackson County shall annually pay to the State Highway Commission 1474
from such surplus funds an amount not exceeding one-third (1/3) of 1475
the annual requirements for bonds issued by the State Bond 1476
Commission, and such amounts as may be necessary to satisfy any 1477
deficiency in preceding annual payments required to be made under 1478
the provisions hereof. 1479
Surplus funds remaining to both Harrison and Jackson 1480
Counties, after making the payments above directed, may be 1481
pledged, used, and expended, in whole or part, for the payment of 1482
the principal of and interest on bonds issued and to be issued 1483
under the authority of Sections 59-9-1 through 59-9-83; however, 1484
unless and until so pledged all or any part of such surplus now or 1485
hereafter accumulated may be transferred by the board of 1486
supervisors to a fund designated the county port fund and shall be 1487
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subject to expenditure by the county port authority or county 1488
development commission for the purposes and objects authorized by 1489
said sections. All expenditures made by the county port authority 1490
or county development commission shall be audited by the county 1491
auditor, who shall annually report such expenditures to the board 1492
of supervisors. 1493
SECTION 7. Section 99-3-13, Mississippi Code of 1972, is 1494
amended as follows: 1495
99-3-13. If a person * * * commits a carjacking, murder, 1496
aggravated assault or robbery offense and * * * is pursued by a 1497
sheriff or constable, and escapes from the county of the officer, 1498
the officer may pursue and apprehend him or her in any county only 1499
as authorized by Section 1 of this act and take him or her to the 1500
county in which the offense was committed; and in all cases an 1501
officer or other person having the lawful custody of a prisoner, 1502
passing through any county on his route, may lodge the prisoner in 1503
any jail for safekeeping, as circumstances require. In like 1504
manner if a person commits an offense within the corporate limits 1505
of an incorporated municipality and * * * is pursued by a marshal 1506
or any other municipal peace or police officer and shall escape 1507
from the municipality, such municipal peace or police officer may 1508
pursue and apprehend such offender to places without the corporate 1509
limits of the municipality and to any place within the State of 1510
Mississippi to which such person may flee and may return such 1511
person to the municipality in which such offense was committed. 1512
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ST: Law enforcement pursuits; require
municipalities and counties to develop policies
regarding.
SECTION 8. This act shall take effect and be in force from 1513
and after July 1, 2025. 1514