Appropriation; Tourism, Department of.

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To: Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hopson, DeBar, Blackwell,
McLendon, Parks, Simmons (13th), Wiggins

SENATE BILL NO. 3102
(As Passed the Senate)

AN ACT MAKING AN APPROPRIATION TO DEFRAY THE EXPENSES OF THE 1
MISSISSIPPI DEPARTMENT OF TOURISM FOR THE FISCAL YEAR 2027. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 3
SECTION 1. The following sum of money, or so much thereof as 4
may be necessary, is hereby appropriated out of any money in the 5
State General Fund not otherwise appropriated, for the purpose of 6
defraying the expenses of the Mississippi Department of Tourism 7
for the fiscal year beginning July 1, 2026, and ending June 30, 8
2027............................................. $ 6,046,716.00. 9
SECTION 2. The following sum, or so much thereof as may be 10
necessary, is hereby appropriated out of any money in the State 11
Treasury to the credit of the Mississippi Department of Tourism or 12
the appropriate special fund for the purpose of defraying the 13
expenses of the department, for the fiscal year beginning July 1, 14
2026, and ending June 30, 2027................... $ 22,859,897.00. 15
SECTION 3. Of the funds appropriated under the provisions of 16
this act, not more than the following amount of funds, with the 17
exception of the provisions in this section, shall be expended 18
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only for "Personal Services," which includes "Vacancy Funding," 19
for the following authorized number of employment headcount: 20
FUNDING: 21
General Funds: $ 2,420,073.00 22
Special Funds: $ 683,708.00 23
Total Funds: $ 3,103,781.00 24
PERSONAL SERVICES: 25
Employee Salaries, Wages and 26
Fringe Benefits: $ 3,103,781.00 27
Progressions: $ 0.00 28
Vacancy Funding: $ 0.00 29
Total Personal Services: $ 3,103,781.00 30
AUTHORIZED HEADCOUNT: 31
Permanent: 56 32
Time-Limited: 3 33
As used in this section, the term "Personal Services" shall 34
mean funds provided under the major object of expenditure category 35
Personal Services for Salaries, Wages, and Fringe Benefits. Funds 36
in this category shall not be transferred to any other category. 37
It is the intention of the Legislature to ensure compliance 38
with the Variable Compensation Plan, as outlined in Section 39
25-9-147, Mississippi Code of 1972. Payment from these funds 40
shall be in accordance with the Variable Compensation Plan 41
promulgated by the Mississippi State Personnel Board. It is the 42
Legislature's intention that no employee's salary falls below the 43
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minimum salary established by the Mississippi State Personnel 44
Board. 45
The State Personnel Board shall determine and publish the 46
projected annual cost of "Personal Services" based on monthly and 47
year-to-date payroll expenditures in compliance with the 48
provisions of this act. 49
With the funds herein appropriated, it shall be the agency's 50
responsibility to ensure that no single personnel action or 51
combination of personnel actions, when annualized, exceeds the 52
Fiscal Year 2027 appropriation for "Personal Services" with the 53
exception of escalated funds. Further, it shall be the agency's 54
responsibility to ensure that funds required to be appropriated 55
for "Personal Services" for Fiscal Year 2028 do not exceed Fiscal 56
Year 2027 funds appropriated for that purpose unless programs or 57
positions are added to the agency's Fiscal Year 2027 budget by the 58
Mississippi Legislature. 59
If, at the time the agency takes any action to change 60
"Personal Services," the State Personnel Board determines that the 61
agency has taken or will take an action that would cause the 62
agency to exceed the funds appropriated in this act when 63
annualized for Fiscal Year 2027 or increase the need for "Personal 64
Services" for Fiscal Year 2028, when annualized, the State 65
Personnel Board shall process no salary actions until such time as 66
the requirements of the provisions of this section are met with 67
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the exception of new hires determined to be essential for the 68
agency. 69
When used in this section, "Vacancy Funding" shall mean funds 70
included in the Total Personal Services amount listed above and 71
designated for approved vacancies in Fiscal Year 2027. These 72
funds are to be utilized to increase the number of filled 73
headcounts that were authorized but unfilled as of the last day of 74
Fiscal Year 2026. If the agency fills additional headcounts after 75
February 1, 2026, until the end of Fiscal Year 2026, the amount of 76
available Vacancy Funding may be proportionally adjusted to 77
reflect the updated number of filled headcounts. The agency shall 78
be responsible for ensuring that "Vacancy Funding" is used to 79
increase headcounts and not for promotions, title changes, 80
in-range salary adjustments, or any other mechanism for increasing 81
salaries for current employees. 82
Any transfers or escalations shall be made in accordance with 83
the terms, conditions, and procedures established by law or 84
allowable under the terms set forth within this act. The State 85
Personnel Board shall not escalate positions or increase the 86
Personal Services total without written approval from the 87
Department of Finance and Administration. The Department of 88
Finance and Administration shall not provide written approval to 89
escalate any funds for salaries and/or headcounts without proof of 90
availability of new or additional funds above the appropriated 91
level. Unless specifically noted, all Fiscal Year 2026 escalated 92
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headcounts have been accounted for and shall be converted to 93
authorized time-limited headcounts. 94
No general funds authorized to be expended herein shall be 95
used to replace federal funds and/or other special funds used for 96
salaries authorized under the provisions of this act and which are 97
withdrawn and no longer available. 98
None of the funds herein appropriated shall be used in 99
violation of the Internal Revenue Service's Publication 15-A 100
relating to the reporting of income paid to contract employees, as 101
interpreted by the Office of the State Auditor. 102
If the agency's total authorized headcount decreases from 103
Fiscal Year 2026 to Fiscal Year 2027, it will be the agency's 104
discretion as to what headcounts are removed. 105
SECTION 4. It is the intention of the Legislature that the 106
Mississippi Department of Tourism shall maintain complete 107
accounting and personnel records related to the expenditure of all 108
funds appropriated under this act and that such records shall be 109
in the same format and level of detail as maintained for Fiscal 110
Year 2026. It is further the intention of the Legislature that 111
the agency's budget request for Fiscal Year 2028 shall be 112
submitted to the Joint Legislative Budget Committee in a format 113
and level of detail comparable to the format and level of detail 114
provided during the Fiscal Year 2027 budget request process. 115
SECTION 5. It is the intention of the Legislature that 116
whenever two (2) or more bids are received by this agency for the 117
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purchase of commodities or equipment, and whenever all things 118
stated in such received bids are equal with respect to price, 119
quality and service, the Mississippi Industries for the Blind 120
shall be given preference. A similar preference shall be given to 121
the Mississippi Industries for the Blind whenever purchases are 122
made without competitive bids. 123
SECTION 6. It is the intention of the Legislature that the 124
funds herein appropriated shall be expended in compliance with 125
Section 27-104-25, Mississippi Code of 1972, that no state agency 126
shall incur obligations or indebtedness in excess of their 127
appropriation and that the responsible officers, either personally 128
or upon their official bonds, shall be held responsible for 129
actions contrary to this provision. 130
SECTION 7. Of the funds appropriated in Section 1 of this 131
act, Six Million Forty-six Thousand Seven Hundred Sixteen Dollars 132
(6,046,716.00) are provided from a transfer from the Mississippi 133
Development Authority. 134
SECTION 8. Of the funds appropriated in Section 2 of this 135
act, One Million Four Hundred Thirty-two Thousand Five Hundred 136
Forty-five Dollars ($1,432,545.00) in Federal Funds, and One 137
Million Eight Hundred Fifty Thousand Fifty-four Dollars 138
($1,850,054.00) in Other Special Funds are provided from a 139
transfer from the Mississippi Development Authority. 140
SECTION 9. Of the funds appropriated in Section 2 of this 141
act, the amount of Eight Hundred Thousand Dollars ($800,000.00) 142
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shall be provided from the Mississippi Department of 143
Transportation to defray the expenses of the Mississippi 144
Department of Tourism in operating the state welcome centers. 145
SECTION 10. Of the funds appropriated in Sections 1 and 2 of 146
this act, the amount of Four Million Eight Hundred Seventy-six 147
Thousand Two Hundred Ninety-eight Dollars ($4,876,298.00), or so 148
much thereof as may be necessary, is provided for the purpose of 149
supporting Mississippi Tourism Advertising and Promotion for 150
Fiscal Year 2027, and shall not be expended for any type of 151
cultural exchange program. Of the funds appropriated herein and 152
allocated within this section, Two Hundred Ninety-nine Thousand 153
Dollars ($299,000.00) is provided for Tourism Grant Development 154
Awards. 155
SECTION 11. Of the funds appropriated in Section 1 of this 156
act the following funds are provided for: 157
Mississippi Delta National Heritage Area....... $ 100,000.00. 158
Mississippi Hills National Heritage Area....... $ 100,000.00. 159
Mississippi River Parkway Commission........... $ 20,025.00. 160
Mississippi Book Festival...................... $ 50,000.00. 161
SECTION 12. The money herein appropriated shall be paid by 162
the State Treasurer out of any money in the State Treasury to the 163
credit of the proper fund or funds as set forth in this act, upon 164
warrants issued by the State Fiscal Officer; and the State Fiscal 165
Officer shall issue his warrants upon requisitions signed by the 166
proper person, officer or officers, in the manner provided by law. 167
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ST: Appropriation; Tourism, Department of.
SECTION 13. This act shall be contingent upon the passage of 168
Senate Bill 2016, 2026 Regular Session, which creates the 169
Mississippi Department of Tourism, and shall take effect and be in 170
force from and after July 1, 2026, and shall stand repealed on 171
June 30, 2026. 172