Final amounts owed to state or political subdivisions; require to be rounded to nearest 5�.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Johnson, McMahan

SENATE BILL NO. 2847

AN ACT TO REQUIRE THAT ANY AMOUNT CHARGED TO A MEMBER OF THE 1
PUBLIC BY ANY GOVERNING BODY OF THE STATE OF MISSISSIPPI OR ANY OF 2
ITS POLITICAL SUBDIVISIONS THAT IS PERMITTED TO BE SATISFIED BY 3
CASH PAYMENT SHALL BE FINALLY CALCULATED BY ROUNDING THE AMOUNT 4
OWED TO THE NEAREST 5¢; TO SPECIFY THAT THIS ACT SHALL NOT BE 5
CONSTRUED AS PROHIBITING THE USE OF MONETARY UNITS SMALLER THAN 5¢ 6
IN INTERMEDIATE CALCULATIONS OF THE AMOUNT OWED BEFORE ROUNDING; 7
TO SPECIFY THAT PRIVATE MERCHANTS ARE NOT REQUIRED TO ROUND SALES, 8
USE, EXCISE OR OTHER TRANSACTION TAXES, OR THEIR TOTAL SALES PRICE 9
INCLUDING SUCH TAXES, TO THE NEAREST 5¢ IN THEIR SALES 10
TRANSACTIONS, BUT IF THEY ELECT TO REMIT SUCH TAXES TO THE 11
DEPARTMENT OF REVENUE IN CASH, THE AMOUNT OWED TO THE DEPARTMENT 12
SHALL BE FINALLY CALCULATED BY ROUNDING TO THE NEAREST 5¢; TO 13
AMEND SECTIONS 25-3-21, 25-7-65, 27-15-153, 27-17-423, 27-19-81, 14
27-25-1, 27-31-79, 49-19-115, 65-1-46, 65-33-47, 69-7-263 AND 15
69-10-5, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED 16
PURPOSES. 17
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 18
SECTION 1. (1) Any amount charged to a member of the public 19
by any governing body of the State of Mississippi or any of its 20
political subdivisions that is permitted to be satisfied by cash 21
payment, whether a tax, fee, fine, assessment, utilities charge or 22
any other charge whatsoever, shall be finally calculated by 23
rounding the amount owed to the nearest Five Cents (5¢). This 24
subsection shall not be construed as prohibiting the use of 25
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monetary units smaller than Five Cents (5¢) in intermediate 26
calculations of the amount owed before rounding. 27
(2) Notwithstanding subsection (1) of this section, private 28
merchants are not required to round sales, use, excise or other 29
transaction taxes, or their total sales price including such 30
taxes, to the nearest Five Cents (5¢) in their sales transactions; 31
however, if they elect to remit such taxes to the Department of 32
Revenue in cash, the amount owed to the department shall be 33
finally calculated by rounding to the nearest Five Cents (5¢). 34
SECTION 2. Section 25-3-21, Mississippi Code of 1972, is 35
amended as follows: 36
25-3-21. Subject to Section 1 of this act, the board of 37
supervisors may allow to its clerks reasonable compensation, to be 38
paid out of the county treasury, for making copies of assessment 39
rolls required by law, not to exceed One and One-half Cents 40
(1-1/2¢) for each personal assessment or Three Cents (3¢) for each 41
separate assessment of lands per copy; but the board of 42
supervisors may allow as much as One Hundred Fifty Dollars 43
($150.00) in any case for copying the personal roll, and each copy 44
thereof shall be considered a roll. 45
SECTION 3. Section 25-7-65, Mississippi Code of 1972, is 46
amended as follows: 47
25-7-65. Subject to Section 1 of this act, printers and 48
publishers shall be entitled to the following fees: 49
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(a) (i) For publishing in a newspaper any summons, 50
order, citation, advertisement or notice required by law to be 51
published in a newspaper on behalf of a public body, Twelve Cents 52
(12¢) for each word it contains for the first insertion, and Ten 53
Cents (10¢) for each of the words for each subsequent insertion 54
required by law; for publishing in a newspaper any summons, order, 55
citation, advertisement or notice for any other party, Twenty-five 56
Cents (25¢) for each word it contains for the first insertion, and 57
Twenty-three Cents (23¢) for each of the words for each subsequent 58
insertion required by law, and shall increase each year starting 59
July 1, 2026, at a rate comparable to the Consumer Price Index 60
(CPI). When four (4) or more numerals appear consecutively in any 61
such legal publication, four (4) numerals shall be considered as 62
one (1) word, and if there remains a fractional portion of such 63
unit of four (4) numerals therein such fraction shall also be 64
counted as one (1) word. In the case of numbers containing less 65
than four (4) numerals which are isolated from other numerals by 66
words in such publication, the same shall be counted as one (1) 67
word. When tables or tabular matter are included, each line of 68
the standard newspaper column shall be considered as containing at 69
least six (6) words. 70
(ii) The fees authorized in this paragraph (a) 71
shall not be chargeable for any erroneous publication of a 72
summons, order, citation, advertisement or notice required by law 73
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to be published in a newspaper, if such error is not attributable 74
to the person or entity requesting the publication. 75
(b) For making proof of publication, making a copy 76
thereof, and for deposing to the same, Five Dollars ($5.00); but 77
this section shall not apply to the publication of ordinances of 78
municipalities, proceedings of the board of supervisors and school 79
boards or audit reports. 80
SECTION 4. Section 27-15-153, Mississippi Code of 1972, is 81
amended as follows: 82
27-15-153. Subject to Section 1 of this act, upon each 83
person engaged or continuing in this state in the business of 84
operating a telephone company, there is hereby levied a tax of 85
Four Cents (4¢) on each telephone in service at the end of the 86
last calendar year, or Twenty-five Dollars ($25.00), whichever is 87
greater. 88
SECTION 5. Section 27-17-423, Mississippi Code of 1972, is 89
amended as follows: 90
27-17-423. (1) Wherever the words "drilling rig" are used 91
in this section the same shall be construed to mean the machinery, 92
equipment, tools and appliances usual and necessary in the 93
drilling of wells in exploring for, attempting to obtain and 94
obtaining production of oil, gas, sulphur, salt or any other 95
minerals, but limited to the following: 96
(a) Derricks or masts and subbases. 97
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(b) Draw works, rotary table, crown and traveling 98
blocks, swivel hooks, Kelly joints, drive bushing, elevators and 99
blow out equipment. 100
(c) Drill stem and accessories and drill bits. 101
(d) Engines, gas, butane, steam, diesel and their 102
subbases. 103
(e) Electric generators and motors and equipment. 104
(f) Drives and controls and indicators. 105
(g) Boilers and boiler feed equipment. 106
(h) Tanks. 107
(i) Pumps and mud equipment. 108
(j) Rig houses. 109
(k) Coring and swabbing equipment. 110
(l) Tools and lumber actively in use with the rig. 111
(m) Similar machinery, equipment and tools used in lieu 112
of any listed above or forming an integral part thereof. 113
Each of the enumerated items making up the "drilling rig" 114
shall be identified by disclosing the manufacturer's name, model 115
and serial number when available. 116
(2) Every owner or operator of a drilling rig or drilling 117
rigs used, or which may be used, for the purpose of exploring for, 118
attempting to obtain or obtaining production of oil, gas, sulphur, 119
salt or any other minerals in this state shall first apply for and 120
procure from the tax collector of the county in which such rig is 121
to be operated a privilege license authorizing him to operate such 122
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drilling rig in the State of Mississippi, and the amount of tax 123
hereinafter set forth is hereby imposed for the privilege of 124
operating such drilling rig. A license shall be obtained by such 125
operator for each well drilled prior to the drilling thereof; the 126
amount of the license fee for each well shall be based upon the 127
schedule hereinafter set forth applied to the total depth for 128
which a permit is obtained from the State Oil and Gas Board. 129
(3) Subject to Section 1 of this act, upon each person, firm 130
or corporation owning or operating a drilling rig for the purpose 131
of exploring for, attempting to obtain or obtaining production of 132
oil, gas, sulphur, salt or any other minerals, there is hereby 133
levied a privilege tax for the use of each drilling rig and for 134
each well drilled by said rig as follows: 135
(a) Upon a well drilled to a total depth not exceeding 136
7,000 feet -- One and One One-hundredths Cents (1.01¢) per foot 137
for each foot to be drilled. 138
(b) Upon every well drilled to a total depth exceeding 139
7,000 feet -- Four and Twenty-one One-hundredths Cents (4.21¢) per 140
foot for each foot to be drilled. 141
Payment shall be made upon the total depth of the well 142
drilled, regardless of whether production is obtained from the 143
well or not and regardless of whether production is obtained from 144
a higher stratum or not. 145
If any person, firm or corporation shall pay the privilege 146
tax hereon on as many as eight (8) wells drilled to a depth of not 147
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exceeding seven thousand (7,000) feet in any one (1) calendar 148
year, then no additional privilege taxes shall be assessed or 149
collected against such drilling rig for the calendar year for 150
which such tax is paid regardless of how many additional wells 151
should be drilled. 152
In the event any person, firm or corporation shall pay the 153
privilege tax hereon on as many as four (4) wells drilled to a 154
depth exceeding seven thousand (7,000) feet in any one (1) 155
calendar year, then no additional privilege taxes shall be 156
assessed or collected against such drilling rig for the calendar 157
year for which such tax is paid, regardless of how many additional 158
wells should be drilled during such calendar year. 159
In order for any person, firm or corporation to secure the 160
exemption from additional taxes as provided in this subsection, 161
such person, firm or corporation shall obtain statements in 162
writing from the State Oil and Gas Board that such person, firm or 163
corporation has drilled as many as eight (8) wells of not 164
exceeding seven thousand (7,000) feet within the calendar year or 165
has drilled as many as four (4) wells to a depth exceeding seven 166
thousand (7,000) feet within the calendar year, and that the 167
drilling rig is therefore entitled to the exemption from further 168
additional tax as provided in this subsection. 169
(4) The privilege license shall identify the drilling rig 170
upon which it is issued, and there shall be attached to such 171
license an inventory of the rig. The license shall identify the 172
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location of the well for the drilling on which the license was 173
issued. The person utilizing such rig shall keep such license 174
with the rig for the purpose of exhibiting it at any time. 175
(5) The license issued shall not authorize the person to 176
whom issued to operate any drilling rig other than the rig upon 177
which it is issued and which is described therein. Such license 178
shall be good, valid and usable for the drilling rig to which it 179
is applicable as the same may be maintained and repaired or 180
portions thereof replaced or renewed during the period for which 181
it is issued, regardless of any changes of ownership thereof. The 182
date of any parties to any changes of ownership thereof shall be 183
noted upon the back of the original license issued to the taxpayer 184
and signed by the original taxpayer or the purchaser, and such 185
notation shall operate as a transfer of the privilege license as 186
to the use of such drilling rig. 187
(6) The tax hereby imposed is levied upon drilling, owning 188
or operating a drilling rig in the State of Mississippi, and there 189
is hereby affixed a lien upon the drilling rig for the payment of 190
the privilege tax; and upon the failure to pay such tax, the tax 191
collector of the county may proceed to enforce the lien for the 192
payment of the tax. If the tax is not paid within a period of 193
twenty (20) days after the completion of the well there is hereby 194
imposed a penalty of fifty percent (50%) of the tax due, which 195
amount shall be collected in the same manner as the tax is 196
collected. The sheriff is hereby authorized to levy upon and 197
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seize any property of the person, firm, corporation or association 198
from whom such tax is due, including choses in action or any other 199
form of indebtedness to which the remedies might apply. The 200
sheriff shall be entitled to the same fees for his services in 201
executing such seizure as are now allowed by law for service of 202
warrants, to be collected in the same manner as now provided by 203
law for like service. 204
(7) The State Tax Commission and the State Oil and Gas Board 205
shall furnish to the tax collector all information available to 206
them to assist in the enforcement and collection of the tax levied 207
in this section. 208
(8) The taxes collected hereunder shall be paid into the 209
general fund of the county unless the board of supervisors of the 210
county shall, in its discretion, provide that the funds shall be 211
distributed into the different tax funds of the county or of any 212
taxing district or districts therein which, in the board's 213
discretion, would have received taxes from the drilling rig 214
involved had the same been taxed ad valorem. 215
SECTION 6. Section 27-19-81, Mississippi Code of 1972, is 216
amended as follows: 217
27-19-81. (1) No vehicle shall be registered by the 218
Department of Revenue or by a tax collector, and no license tag 219
whatsoever shall be issued therefor, where the gross weight of 220
such vehicle exceeds the limits provided by law. In the event of 221
an emergency requiring the hauling of a greater gross weight than 222
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permitted by law, the owner or operator of such vehicle shall 223
obtain an excess weight authorization from the Mississippi 224
Department of Transportation or local authority having 225
jurisdiction of the particular road, street or highway before 226
operating such vehicle on the highways of this state to haul such 227
a gross weight over a route to be designated by the aforesaid 228
department. It shall then be necessary for the owner or operator 229
of the vehicle to obtain a permit from the Transportation 230
Department, which shall be issued by the department under the same 231
provisions as are provided for the issuance of trip permits under 232
Section 27-19-79, but which permit shall likewise be obtained 233
prior to the operation of such vehicle on the highways. No 234
persons or agencies other than the Mississippi Department of 235
Transportation shall have authority to issue the permits provided 236
for in this section. The fee to be charged for such permits shall 237
be computed in the same manner provided in Section 27-19-79 for 238
each one thousand (1,000) pounds, or fractional part thereof, of 239
gross weight above the licensed capacity of the vehicle, up to the 240
maximum legal weights provided by this article on the roads to be 241
traveled. 242
This subsection shall apply, but not be limited to, any 243
tractor, road roller or road machinery used solely and 244
specifically in road building or other highway construction or 245
maintenance work. 246
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Subject to Section 1 of this act, for each one thousand 247
(1,000) pounds, or fractional part thereof, in excess of the 248
weight authorized by Sections 63-5-29 and 63-5-33 for any such 249
vehicle or in excess of the limits set by the Transportation 250
Department for specified roads and bridges, the fee shall be Five 251
Cents (5¢) per one thousand (1,000) pounds, or fractional part 252
thereof, for each mile traveled upon the highways of the state, 253
except that the fee for manufactured housing modular units, 254
residential or commercial, shall be Two Cents (2¢) per one 255
thousand (1,000) pounds, or fractional part thereof, for each mile 256
traveled upon the highways of the state. Provided, however, no 257
permit shall be issued for a fee of less than Ten Dollars 258
($10.00). 259
The Transportation Department may provide for an annual 260
permit which will allow preapproved vehicles and loads to travel 261
predesignated routes with self-issued permits. Under such 262
self-issuance authority, the owner of the vehicle shall complete 263
the permit in a format designated by the department, 264
electronically transmit a copy to the department prior to the 265
move, and ensure that a copy is in the possession of the operator. 266
Vehicles having a gross weight exceeding the limits provided by 267
law that have a nondivisible gross vehicle weight of ninety-five 268
thousand (95,000) pounds or less, which are otherwise legal, shall 269
not be restricted as to the hours of the day such vehicles may be 270
operated on predesignated routes. The department shall bill the 271
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vehicle owner according to the provisions of the preceding 272
paragraph. The department is authorized to modify predesignated 273
routes at any time for cause, such as highway construction or 274
hazardous highway conditions. The annual fee for the 275
self-issuance permit authority obtained pursuant to this paragraph 276
shall be Five Hundred Dollars ($500.00) per owner, regardless of 277
the number of vehicles which he will operate pursuant to such 278
permit, in addition to any other fees required by this section. 279
Any vehicle and load being operated pursuant to this paragraph for 280
which the operator does not have the permit or a copy thereof in 281
his possession, or for which a copy of the permit was not 282
electronically transmitted to the department, shall be deemed not 283
to have a permit and shall be penalized accordingly. 284
It shall not be necessary for the owner or operator of a 285
vehicle to obtain a permit pursuant to this subsection if such 286
owner or operator has obtained for his vehicle an annual special 287
permit for vehicles transporting heavy equipment pursuant to 288
Section 63-5-52. 289
(2) Before operating a vehicle where the size of the load 290
being hauled is in excess of that permitted by law, the owner or 291
operator of such vehicle shall obtain excess size authorization 292
from the Transportation Department or proper local authority and 293
an excess size permit from the Transportation Department. Such 294
excess size permit shall be issued by the Mississippi Department 295
of Transportation under the same provisions as are provided for 296
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the issuance of trip permits under Section 27-19-79, and it shall 297
be obtained prior to the operation of such vehicle on the 298
highways. The fee to be charged for such excess size permit shall 299
be Ten Dollars ($10.00) per trip. Such permits may be issued for 300
an extended period of time and must coincide with the expiration 301
date and other provisions of the carrier's permit or authorization 302
issued by the Transportation Department or local authority. The 303
fee for such extended permits shall be based upon an annual fee of 304
One Hundred Dollars ($100.00) per carrier. No permit shall be 305
issued under this subsection if the issuance of the permit would 306
violate federal law or would cause the State of Mississippi to 307
lose federal aid funds. This subsection shall not apply to any 308
tractor, road roller or road machinery used solely and 309
specifically in road building or other highway construction or 310
maintenance work or to any machinery or equipment operated on the 311
highways or transported thereon in the course of normal farming 312
activities, including cotton module transporters. 313
(3) The Executive Director of the Mississippi Department of 314
Transportation may authorize certain carriers of property to issue 315
overweight and/or oversize permits for vehicles owned or operated 316
by such carriers, provided such carriers have blanket 317
authorization from the Transportation Commission and also meet 318
other requirements established by the Transportation Commission. 319
(4) The owner or operator of a vehicle hauling sand, gravel, 320
woodchips, wood shavings, sawdust, fill dirt, agricultural 321
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products, bulk feed, wood pellets or unprocessed forestry products 322
may apply to the Mississippi Department of Transportation for a 323
harvest permit for the purpose of authorizing any such vehicles to 324
operate on the highways in this state (other than the federal 325
interstate system or those highways designated by the Mississippi 326
Department of Transportation as not capable of carrying more than 327
fifty-seven thousand six hundred fifty (57,650) pounds at the 328
maximum gross weight specified in Section 63-5-33). Harvest 329
permits may be issued and are valid to permit any such vehicle to 330
be operated on a highway in this state that has been designated by 331
the Mississippi Department of Transportation as not capable of 332
carrying more than fifty-seven thousand six hundred fifty (57,650) 333
pounds only if such vehicle operates in compliance with the 334
provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars 335
($25.00) shall be charged for each permit issued. The permit 336
shall be in the form of a decal which shall be affixed to each 337
permitted vehicle on the upper left corner of the windshield on 338
the driver's side. Each permit shall expire one (1) year from its 339
date of issue. The fees collected under this subsection shall be 340
deposited into a special fund that is created in the State 341
Treasury. Monies in the fund shall be allocated and distributed 342
quarterly, beginning September 30, 1994, to each of the counties 343
of the state on an equal basis. Monies distributed to the 344
counties under this subsection shall be deposited in each county's 345
road and bridge fund and may be expended, upon approval of the 346
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board of supervisors, for any purpose for which county road and 347
bridge fund monies lawfully may be expended. 348
(5) Any owner or operator who has met the requirements set 349
by the Mississippi Transportation Commission may defer payment of 350
permits issued by the department until the end of the current 351
month. If full payment is not received by the twentieth of the 352
following month, there may be added as damages to the total amount 353
of the delinquency or deficiency the following percentages: ten 354
percent (10%) for the first offense; fifteen percent (15%) for the 355
second offense; and twenty-five percent (25%) for the third and 356
any subsequent offense. Upon the third offense, the department 357
may suspend the privilege to defer payment. The balance due shall 358
become payable upon notice and demand by the department. 359
(6) The permit fee monies collected under this section, 360
except as provided for in subsection (4) of this section, shall be 361
deposited into the State Highway Fund for the construction, 362
maintenance and reconstruction of highways and roads of the State 363
of Mississippi or the payment of interest and principal on bonds 364
authorized by the Legislature for construction and reconstruction 365
of highways. 366
(7) The department may waive the permits, taxes and fees set 367
forth in this section whenever a motor vehicle is operated upon 368
the public highways in this state in response to an emergency, a 369
major disaster or the threat of a major disaster. 370
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(8) The Mississippi Department of Transportation and any 371
other law enforcement agency authorized to perform escort of a 372
vehicle designated as a superload vehicle pursuant to regulations 373
of the Mississippi Department of Transportation may charge a 374
reasonable fee to perform the escort of superload vehicles. The 375
fee charged for escort will be collected by the agency performing 376
the escort. 377
SECTION 7. Section 27-25-1, Mississippi Code of 1972, is 378
amended as follows: 379
27-25-1. (1) Subject to Section 1 of this act, there is 380
hereby assessed and levied a privilege tax upon each person 381
engaged within this state in the business of growing, felling, 382
cutting, severing and producing logs or any timber products from 383
the soil or water, for sale, profit or commercial use; or 384
purchasing, logging, or selling logs or timber products for 385
commercial purposes. The tax shall be as follows: 386
(a) For timber, all species used in the manufacture of 387
lumber, veneer, chips or other products: 388
(i) One Dollar ($1.00) per thousand board feet, or 389
Twelve Cents (12¢) per ton, for pine and other soft woods; 390
(ii) Seventy-five Cents (75¢) per thousand board 391
feet, or Eight Cents (08¢) per ton, for hardwoods; 392
(b) For lumber, all species and kinds, including 393
crossties: Seventy-five Cents (75¢) per thousand board feet 394
actual board measure; 395
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(c) For poles, piling, posts, stanchions and like 396
timber products not manufactured into lumber: Three Dollars Sixty 397
Cents ($3.60) per one hundred (100) cubic feet; 398
(d) For timber products purchased by cubic feet other 399
than those listed in paragraph (c): 400
(i) Fifty-five Cents (55¢) per one hundred (100) 401
cubic feet for pine and other soft woods; 402
(ii) Forty-one Cents (41¢) per one hundred (100) 403
cubic feet for hardwoods; 404
(e) For pulpwood, all species and kinds except pine: 405
Twenty-two and One-half Cents (22-1/2¢) per cord of one hundred 406
twenty-eight (128) cubic feet; 407
(f) For pine pulpwood: Thirty Cents (30¢) per cord of 408
one hundred twenty-eight (128) cubic feet; 409
(g) For stumpwood, lightwood or other distillate wood: 410
Twenty-five Cents (25¢) per ton of two thousand (2,000) pounds; 411
(h) For turpentine crude gum: Thirty Cents (30¢) per 412
barrel of four hundred (400) pounds; 413
(i) For all other timber products not hereinabove 414
specified: Seventy-five Cents (75¢) per thousand board feet or 415
Thirty-seven and One-half Cents (37-1/2¢) per cord of one hundred 416
twenty-eight (128) cubic feet. 417
(2) If the tax has been paid by the producer, grower or 418
vendor, then the purchaser shall report the purchases to the 419
commissioner. This report shall be filed monthly by purchasers 420
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and shall give the following information: name and address of 421
producer, grower or vendor, timber severance tax permit number, 422
quantity purchased and quantity from each county in which timber 423
products were severed. If tax has not been paid by producer, 424
grower, or vendor, the tax shall be the liability of the purchaser 425
and shall be paid by him. 426
(3) The tax hereby levied is primarily assessed against the 427
grower of timber products or against the owner of the land from 428
which the products were severed. 429
(4) The owner or owners of timber products produced or 430
severed from the soil or water are hereby made proportionately 431
responsible and liable for payment of any tax herein levied, and 432
if the tax due is unpaid, then the taxes shall be paid to the 433
commissioner by owner or owners. The tax shall operate as a first 434
lien and privilege upon the timber products. The lien and 435
privilege shall follow the timber products into the hands of the 436
ultimate manufacturer or person or dealer. 437
SECTION 8. Section 27-31-79, Mississippi Code of 1972, is 438
amended as follows: 439
27-31-79. The mineral documentary tax shall be a lien upon 440
the interest leased, assigned, conveyed, reserved, excepted or 441
transferred and, subject to Section 1 of this act, the amount to 442
be paid shall be determined as follows (provided that the minimum 443
tax shall be One Dollar ($1.00)), to-wit: 444
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(a) Upon the filing and recording of each instrument 445
creating, assigning or transferring a leasehold (or interest 446
therein or any portion thereof) or conveying, transferring, 447
excepting or reserving a mineral or royalty interest as above 448
described, the primary term of which shall expire ten (10) years 449
or less from the date of the execution of the instrument, the tax 450
shall be a sum equal to Three Cents (3¢) per mineral or royalty 451
acre conveyed, leased, assigned, excepted, reserved or transferred 452
therein. 453
(b) Such tax shall be Six Cents (6¢) per mineral or 454
royalty acre if the primary term of such interest shall expire 455
more than ten (10) years and not exceeding twenty (20) years from 456
the date of the execution of such instrument. 457
(c) Such tax shall be Eight Cents (8¢) per mineral or 458
royalty acre if the primary term of such interest shall extend 459
more than twenty (20) years from the date of the execution of such 460
instrument. 461
SECTION 9. Section 49-19-115, Mississippi Code of 1972, is 462
amended as follows: 463
49-19-115. (1) The boards of supervisors of all counties 464
are hereby directed to levy a special tax to be known as "the 465
forest acreage tax." Subject to Section 1 of this act, such tax 466
shall be Two Cents (2¢) per acre on all timbered and 467
uncultivatable lands in the county in order to receive the 468
financial and supervisory cooperation of the State Forestry 469
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Commission in carrying out organized forest fire control and other 470
provisions of Sections 49-19-111 through 49-19-117. 471
(2) In addition to the tax levied under subsection (1) of 472
this section, the boards of supervisors of all counties are hereby 473
directed to levy an additional forest acreage tax on all timbered 474
and uncultivatable lands in the county * * * of Nine Cents (9¢) 475
per acre per year, subject to Section 1 of this act. 476
(3) Uncultivatable lands shall not include bogs, unreclaimed 477
strip mine areas, coastal beach sands, tidal and freshwater 478
marshes, beaver ponds and flood or flowage easements. 479
(4) Those homeowners described in Section 27-33-67(2), who 480
qualify for the exemptions allowed in Article 1, Chapter 33, Title 481
27, Mississippi Code of 1972, shall be exempt from any forest 482
acreage tax levied pursuant to this section. 483
(5) The provisions of this section and the tax levy required 484
herein shall not be applicable to any counties which were not 485
levying such forest acreage tax on January 1, 1989. 486
SECTION 10. Section 65-1-46, Mississippi Code of 1972, is 487
amended as follows: 488
65-1-46. (1) There is created an Appeals Board of the 489
Mississippi Transportation Commission. If any person feels 490
aggrieved by a penalty for excess weight assessed against him by 491
an agent or employee of the Mississippi Department of 492
Transportation pursuant to Section 27-19-89, he may apply to the 493
appeals board. Beginning July 1, 2021, the Appeals Board shall be 494
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administratively located within the Commercial Transportation 495
Enforcement Division of the Mississippi Department of Public 496
Safety and shall receive appeals with respect to penalties for 497
excess weight assessed by agents or employees of the Commercial 498
Transportation Enforcement Division. 499
(2) The members serving on the appeals board on April 7, 500
1995, shall continue to serve until July 1, 1995. On July 1, 501
1995, the appeals board shall be reconstituted to be composed of 502
five (5) qualified people. The initial appointments to the 503
reconstituted board shall be made no later than June 30, 1995, for 504
terms to begin July 1, 1995, as follows: One (1) member shall be 505
appointed by the Governor for a term ending on June 30, 1996, one 506
(1) member shall be appointed by the Lieutenant Governor for a 507
term ending on June 30, 1997, one (1) member shall be appointed by 508
the Attorney General for a term ending on June 30, 1998, one (1) 509
member shall be appointed by the Chairman of the State Tax 510
Commission for a term ending on June 30, 1999, and one (1) member 511
shall be appointed by the Executive Director of the Mississippi 512
Department of Transportation for a term ending on June 30, 2000. 513
After the expiration of the initial terms of the members of the 514
reconstituted board, all subsequent appointments shall be made for 515
terms of four (4) years from the expiration date of the previous 516
term. Any member serving on the appeals board before July 1, 517
1995, may be reappointed to the reconstituted appeals board. 518
Appointments to the board shall be with the advice and consent of 519
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the Senate; however, the advice and consent of the Senate shall 520
not be required for the appointment of a person to the 521
reconstituted appeals board for a term beginning on July 1, 1995, 522
if such person was serving as a member of the appeals board on 523
June 30, 1995, and such person received the advice and consent of 524
the Senate for that appointment. The term of the member appointed 525
by the Executive Director of the Mississippi Department of 526
Transportation shall end on June 30, 2021, and the vacancy shall 527
be filled by a member appointed by the Commissioner of Public 528
Safety for a term ending on June 30, 2024, after which the 529
position shall be for a four-year term. 530
(3) There shall be a chairman and vice chairman of the board 531
who shall be elected by and from the membership of the board. Any 532
member who fails to attend three (3) consecutive regular meetings 533
of the board shall be subject to removal by a majority vote of the 534
board. A majority of the members of the board shall constitute a 535
quorum. The chairman, or a majority of the members of the board, 536
may call meetings as may be required for the proper discharge of 537
the board's duties. Members of the board, except a member who is 538
an officer or employee of the Mississippi Department of 539
Transportation or, beginning July 1, 2021, is an officer or 540
employee of the Department of Public Safety, shall receive per 541
diem in the amount authorized by Section 25-3-69, for each day 542
spent in the actual discharge of their duties and shall be 543
reimbursed for mileage and actual expenses incurred in the 544
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performance of their duties in accordance with the provisions of 545
Section 25-3-41. 546
Application shall be made by petition in writing, within 547
thirty (30) days after assessment of the penalty, for a hearing 548
and a review of the amount of the assessment. At the hearing the 549
appeals board shall try the issues presented according to the law 550
and the facts and within guidelines set by the Transportation 551
Commission or, beginning July 1, 2021, by the Department of Public 552
Safety. Upon due consideration of all the facts relating to the 553
assessment of the penalty, the appeals board, except as otherwise 554
provided under this section or under Section 27-19-89, may require 555
payment of the full amount of the assessment, may reduce the 556
amount of the assessment or may dismiss imposition of the penalty 557
entirely. The appeals board shall dismiss in its entirety the 558
imposition of any penalty imposed against the holder of a harvest 559
permit if the permittee proves to the appeals board, by clear and 560
convincing evidence, that the average load transported by the 561
permittee during the permittee's last five (5) haul days 562
immediately preceding the day upon which the penalty appealed from 563
was assessed did not exceed eighty thousand (80,000) pounds. 564
Subject to Section 1 of this act, the appeals board shall reduce 565
the penalty assessed against the holder of a harvest permit to a 566
maximum of Two Cents (2¢) per pound of overweight if the permittee 567
proves to the appeals board, by clear and convincing evidence, 568
that the average load transported by the permittee during the 569
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permittee's last five (5) haul days immediately preceding the day 570
upon which the penalty appealed from was assessed exceeded 571
seventy-nine thousand nine hundred ninety-nine (79,999) pounds but 572
did not exceed a gross vehicle weight tolerance of ten percent 573
(10%), not to exceed eighty-eight thousand (88,000) pounds. The 574
board shall make such orders in the matter as appear to it just 575
and lawful and shall furnish copies thereof to the petitioner. If 576
the appeals board orders the payment of the penalty, the 577
petitioner shall pay the penalty, damages and interest, if any, 578
within ten (10) days after the order is issued unless there is an 579
application for appeal from the decision of the board as provided 580
in the succeeding paragraph. Interest shall accrue on the penalty 581
at the rate of one percent (1%) per month, or part of a month, 582
beginning immediately after the expiration of the ten-day period. 583
If any person feels aggrieved by the decision of the appeals 584
board, he may appeal the decision to the Chancery Court of the 585
First Judicial District of Hinds County. 586
SECTION 11. Section 65-33-47, Mississippi Code of 1972, is 587
amended as follows: 588
65-33-47. Subject to Section 1 of this act, where any county 589
issues or has heretofore issued the bonds of the county under this 590
chapter or any previous statutes of a similar character, an excise 591
tax of not exceeding Three Cents (3¢) per gallon, in addition to 592
any such tax levied and collected by the state in such counties, 593
for the distribution of gasoline, may be collected by such 594
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counties. Such collection shall be made at the time and in the 595
manner provided for the collection of the gasoline tax generally 596
and shall be remitted by the auditor of the county at the same 597
time as is remitted the amount due to the county out of the 598
regular gasoline tax. The additional funds so derived shall be 599
applied first towards any deficiency in the amount collected by 600
the state and paid to such county which may be necessary for the 601
liquidation of the interest accruing on, and to provide a sinking 602
fund for the retirement of, such bonds issued by municipalities 603
for road protection and refunds as hereinbefore provided. Any 604
overplus or parts thereof may be used in the construction of road 605
protection pavements or hard surfaced aprons to any existing road 606
protection heretofore constructed, or to increase the strength or 607
stability of any such existing road protection, or in the 608
construction of additional road protection, or in the repair and 609
maintenance of existing road protection, or road protection 610
hereafter constructed, as the board of supervisors may elect. The 611
taxes hereinabove provided for, upon the faith of which bonds may 612
be issued, shall be levied and collected annually in an amount 613
estimated to be equal to the interest and sinking fund on said 614
bonds and shall not, until said bonds with interest thereon shall 615
have been paid, be lowered beyond that amount which is estimated 616
to be necessary to produce annually a sum sufficient to pay 617
interest and provide a sinking fund, requirements on such bond 618
issue or issues, provided such tax shall not exceed such 619
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reasonable sum as may be legally levied and collected; said tax 620
and sinking fund may be used by the board of supervisors to retire 621
bonds issued by municipalities for road protection purposes and 622
refunds as hereinbefore provided. 623
Any such county may exempt from the payment of the additional 624
tax levied on the distribution of gasoline, any and all gasoline 625
which may be consumed by boats engaged in fishing, by boats in 626
commerce between the states or in necessary duties as 627
instrumentalities of the United States government, gasoline 628
purchased for agricultural purposes or domestic purposes, as was 629
defined by Section 12, Chapter 264, Laws of 1946. Such exemption 630
shall be contained in the order of such board of supervisors 631
levying the tax on such gasoline and, when such exemption is 632
granted in such order, then no additional tax shall be required 633
from the person distributing gasoline direct to consumers using 634
same in operating boats for fishing, in commerce, or as 635
instrumentalities of the United States government. When a 636
distributor is entitled to the said exemption, he shall, when 637
reporting and remitting to the auditor for the regular gasoline 638
tax, report also in detail with respect to the distributions 639
exempted from said additional tax in the same manner as is 640
required in the section on exemptions and allowances in the 641
chapter on gasoline taxes. 642
SECTION 12. Section 69-7-263, Mississippi Code of 1972, is 643
amended as follows: 644
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69-7-263. Subject to Section 1 of this act, there is hereby 645
imposed and levied an assessment at a rate not to exceed Three 646
Cents (3¢) per case on all eggs produced in Mississippi wherever 647
distributed or marketed and on all eggs marketed in Mississippi 648
wherever distributed or produced. The rate of assessment shall be 649
determined by the board. At the time of the sale, the egg 650
producer shall provide evidence that all assessments provided 651
herein have been paid. However, if the first sale of the eggs is 652
made to a dealer or distributor, the producer shall pay to the 653
dealer or the distributor the amount of the assessment owed; 654
whereupon the dealer or distributor to whom such payment is made 655
shall remit the assessment to the Commissioner of Agriculture and 656
Commerce in accordance with the rules and regulations established 657
and promulgated by the board. The board or the commissioner shall 658
have the power to cause any duly authorized agent or 659
representative to enter upon the premises of any dealer or handler 660
of eggs and examine, or cause to be examined by such agent, any 661
books, papers and records which deal in any way with respect to 662
the payment of the assessment or enforcement of the provisions of 663
this article. 664
All costs incurred by the board or the commissioner in 665
examining or causing the examination of such books, papers and 666
records shall be taxed against the dealer or handler. Cost shall 667
be assessed at the rate of One Hundred Dollars ($100.00) per day 668
or fraction thereof for each agent conducting the examination. 669
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Travel expenses shall be assessed in the manner and amount 670
specified in Section 25-3-41, and other expenses shall be assessed 671
at actual cost. All costs taxed against a dealer or handler for 672
the examination of books, papers and records shall be paid within 673
fifteen (15) days from the date such notice of cost is mailed to 674
the dealer or handler. 675
The proceeds of the assessment levied under this article 676
shall be collected by the Commissioner of Agriculture and Commerce 677
in such manner and method as shall be prescribed by him in 678
accordance with the provisions of this article. The funds derived 679
from the assessment shall be paid into the State Treasury on or 680
before the fifteenth day of each month and shall be deposited in a 681
special fund in the State Treasury, which shall be established by 682
the State Treasurer to the credit of the Mississippi Egg Marketing 683
Board, and such funds shall be used by the board solely for the 684
administration of this article. All costs, expenses and 685
obligations incurred by the board for its operation and carrying 686
out the purposes of this article shall be paid out of the special 687
fund herein provided for after expenditures thereof shall have 688
been authorized by the Legislature. Provided further, that the 689
Mississippi Egg Marketing Board shall render to the Mississippi 690
Legislature a detailed annual report of all collections and 691
expenditures of the monies collected under the provisions of this 692
article. Any egg producer may request and receive a refund of the 693
amount of assessment paid for the previous reporting period, 694
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provided he makes a written application with the Mississippi Egg 695
Marketing Board within sixty (60) days from date of payment 696
supported by bona fide copy of payment voucher and copy of 697
canceled check. The application forms shall be prepared by the 698
board and shall be available at the request of the producer. All 699
such applications shall be processed and refunds paid within sixty 700
(60) days after the funds have been received by the board. 701
SECTION 13. Section 69-10-5, Mississippi Code of 1972, is 702
amended as follows: 703
69-10-5. (1) Subject to Section 1 of this act, there is 704
imposed and levied an assessment at the rate of Two Cents (2¢) per 705
bushel on all rice grown within the State of Mississippi; from and 706
after July 1, 1991, the rate of assessment shall be increased by 707
an additional One Cent (1¢) per bushel so that the total 708
assessment equals Three Cents (3¢) per bushel. Such assessment 709
shall be deducted by the purchaser from the amount paid the 710
producer at the first point of sale, whether within or without the 711
state. Assessments on rice put under loan to the Commodity Credit 712
Corporation or purchased by the Commodity Credit Corporation and 713
delivered to it shall be payable when such rice is placed under 714
loan or is purchased. The Commodity Credit Corporation may 715
require deduction and payment of the assessment from the loan 716
proceeds or from the purchase price on the behalf of the producer. 717
Assessments on rice put under loan to the Commodity Credit 718
Corporation and redeemed by the producer before the takeover date, 719
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if already paid by having been deducted from the loan proceeds 720
shall not be deducted by each miller or handler from the amount 721
paid the producer at the first point of sale as provided in this 722
section; otherwise, the assessment shall be deducted. 723
(2) The assessment imposed and levied by this section shall 724
be payable to and collected by the Mississippi Department of 725
Agriculture and Commerce, hereafter referred to as "the 726
department," from the purchaser of such rice at the first point of 727
sale or from the Commodity Credit Corporation as provided in 728
subsection (1) of this section. The proceeds of the assessment 729
collected by the department shall be deposited with the State 730
Treasurer in a special fund, the "Mississippi Rice Promotion 731
Fund," and promptly remitted to a foundation under such terms and 732
conditions as the Rice Promotion Board deems necessary to ensure 733
that such assessments are used properly in carrying out the 734
purposes of this chapter. 735
(3) The Mississippi Department of Agriculture and Commerce 736
shall submit to the Mississippi Rice Promotion Board a budget 737
detailing and justifying the administrative costs of the 738
department in administering the provisions of this chapter, and 739
such budget must be approved by the Mississippi Rice Promotion 740
Board by April 1 of each year. The department shall pay over to 741
the Mississippi Rice Promotion Fund the funds collected, less an 742
amount not to exceed three and one-half percent (3-1/2%) of the 743
gross amount collected. The amount withheld by the department 744
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must be approved by the Mississippi Rice Promotion Board by July 1 745
of each year. The payments to the Mississippi Rice Promotion 746
Board shall be accompanied by a complete report of all funds 747
collected and disbursed. 748
(4) Each purchaser or the Commodity Credit Corporation shall 749
keep a complete and accurate record of all rice handled by him and 750
shall furnish each producer with a signed sales slip showing the 751
number of bushels purchased from him and the amount deducted by 752
him for the Mississippi Rice Promotion Fund. Such records shall 753
be in such form and contain such other information as the 754
department shall by rule or regulation prescribe. The records 755
shall be preserved by the purchaser for a period of two (2) years 756
and shall be offered for inspection at any time upon oral or 757
written demand by the department or any duly authorized agent or 758
representative thereof. Every purchaser or the Commodity Credit 759
Corporation, at such time or times as the commissioner of the 760
department may require, shall submit reports or other documentary 761
information deemed necessary for the efficient and equitable 762
collection of the assessment imposed in this chapter. The 763
department shall have the power to cause any duly authorized agent 764
or representative to enter upon the premises of any purchaser of 765
rice and examine or cause to be examined by such agent, only 766
books, papers and records which deal in any way with respect to 767
the payment of the assessment or enforcement of the provisions of 768
this chapter. 769
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ST: Final amounts owed to state or political
subdivisions; require to be rounded to nearest
5¢.
SECTION 14. This act shall take effect and be in force from 770
and after July 1, 2026. 771