HB 1284 — Mississippi Native Spirit Law; rename and revise various provisions.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 30(BS\KW) c.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 31(BS\KW) 58.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 32(BS\KW) iron pin;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 33(BS\KW) iron pin;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 34(BS\KW) thousand five hundred (1,500) according to the latest federal decennial census and which is located in:

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 35(BS\KW) Interstate 20, with GPS coordinates of approximately 32.34903152971068, -90.46047660172901;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 36(BS\KW) Highway 57/63, with GPS coordinates of approximately 31.14184097577295, -88.53287700849411;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 37(BS\KW) 77.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 38(BS\KW) the point of beginning;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 39(BS\KW) Subject to a perpetual all purpose non-exclusive easement for ingress, egress and public utilities together the right to enter upon the above described property and do any and all work necessary to build, repair and maintain a roadway or well or install public utilities all over upon and across the following described property:

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 40(BS\KW) corporate limits of a municipality that is the county seat of such county;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 41(BS\KW) Township 6 South, Range 18 West, Pearl River County, Mississippi.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 42(BS\KW) 89.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 43(BS\KW) Begin at the point of intersection of the North line of the South 1/2 of the Southeast 1/4 of the Northeast 1/4 of Section 14, Township 4 North, Range 15 West with the present Southwesterly right-of-way line of Mississippi Highway No.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 44(BS\KW) A part of the South one-half of the Southeast 1/4 of Northeast 1/4, Northerly of a certain fence and West of Mississippi State Highway 589, in Section 14, Township 4 North, Range 15 West, Lamar County, Mississippi and more particularly described as commencing at a pine (lighter) stake being used as the Southwest corner of the Northeast 1/4 of Southeast 1/4 of the above said Section 14, thence North and along the West line of the East 1/4 of the above said Section 14 1638.8 feet to the POINT OF BEGINNING.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 45(BS\KW) the Southerly right-of-way line of said highway 208.75 feet;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 46(BS\KW) 88°05'27" West 299.23 feet back to the POINT OF BEGINNING, containing 5.0885 acres, more or less and being situated in the SW 1/4 of the NE 1/4 and the NW 1/4 of the SE l/4 of said Section 14, together with all improvements and appurtenances thereunto belonging.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 47(BS\KW) Easterly along the South margin of said highway right-of-way 208.75 feet;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 48(BS\KW) 2136.60 FEET;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 49(BS\KW) 63, 64, 66, 67, 68, 73, 74, 83 or 84 of this paragraph (o)(iii) may by ordinance, with respect to the qualified resort area described in the same item:

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 50(BS\KW) (r) "Bed and breakfast inn" means an establishment within a municipality where in consideration of payment, breakfast and lodging are habitually furnished to travelers and wherein are located not less than eight (8) and not more than nineteen (19) adequately furnished and completely separate sleeping rooms with adequate facilities, that persons usually apply for and receive as overnight accommodations;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 51(BS\KW) (v) "Cooking school" means an establishment within a municipality or qualified resort area and owned by a nationally recognized company that offers an established culinary education curriculum and program where, in consideration of payment, patrons are given scheduled professional group instruction on culinary techniques.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 52(BS\KW) distillation of fermented grain, starch, molasses or sugar grown and produced in Mississippi.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 53(BS\KW) article, a majority of the qualified electors voting in such election shall vote in favor thereof.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 54(BS\KW) favor of coming out from under the dry law may make such rules and regulations as to territory outside of municipalities as are herein provided for municipalities.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 55(BS\KW) 67-1-5(o)(iii)8.a.B and C is located, and the board of supervisors of a county in which a qualified resort area defined under Section 67-1-5(o)(iii)44 or 80 is located, may, by ordinance or resolution, provide that package retailer's permits may be issued in the applicable qualified resort area, and that it shall be lawful to receive, store, sell, possess and distribute alcoholic beverages in accordance with such package retailer's permits.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 56(BS\KW) Sections 67-9-1 and 67-1-7(2), shall become applicable in said county.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 57(BS\KW) spirits, or craft spirits, or any lawful rules and regulations of the department issued hereunder, or for other sufficient cause, any permit issued by it under the provisions of this article.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 58(BS\KW) (f) To issue reasonable rules and regulations, not inconsistent with the federal laws or regulations, requiring informative labeling of all alcoholic beverages offered for sale within this state and providing for the standards of fill and shapes of retail containers of alcoholic beverages;

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 59(BS\KW) in a manner not inconsistent with the provisions of this article or any other statute, including the native wine * * *, native spirit, and craft spirit laws.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 60(BS\KW) (m) To designate hours and days when alcoholic beverages may be sold in different localities in the state which permit such sale.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 61(BS\KW) SECTION 11.

Section 67-1-41, Mississippi Code of 1972, isas amended asby follows:Senate Bill No.

2145, 2025 Regular Session, is amended as follows:

It is granted the right to import and sell alcoholic beverages at wholesale within the state, and no person who is granted the right to sell, distribute or receive alcoholic beverages at retail shall purchase any alcoholic beverages from any source other than the department, except as authorized in subsections (4), (9) and (12) of this section.section and Sections 1 through 9 of Senate Bill No.

2145, 2025 Regular Session.

(2) No person for the purpose of sale shall manufacture, distill, brew, sell, possess, export, transport, distribute, warehouse, store, solicit, take orders for, bottle, rectify, blend, treat, mix or process any alcoholic beverage except in accordance with authority granted under this article, or as H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 62(BS\KW) blend, treat, mix or process any alcoholic beverage except in accordance with authority granted under this article, or as otherwise provided by law for native wines * * *, native spirits, or craft spirits.

(6) The department shall maintain all forms to be completed by applicants necessary for licensure by the department at all district offices of the department.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 63(BS\KW) (7)(6) The department mayshall promulgatemaintain rulesall whichforms authorize the manufacturer of an alcoholic beverage or wine to import,be transportcompleted andby furnishapplicants ornecessary givefor alicensure sampleby of alcoholic beverages or wines to the holdersdepartment ofat packageall retailer'sdistrict permits,offices on-premises retailer's permits, native wine * * *, native spirit, or craft spirits retailer's permits and temporary retailer's permits who have not previously purchased the brand of that manufacturer from the department.

(7) The department may promulgate rules which authorize the manufacturer of an alcoholic beverage or wine to import, transport and furnish or give a sample of alcoholic beverages or wines to the holders of package retailer's permits, on-premises retailer's permits, native wine * * *, native spirit, or craft spirits retailer's permits and temporary retailer's permits who have not previously purchased the brand of that manufacturer from the department.

(9) The department may promulgate rules and regulations that authorize the holder of a research permit to import and purchase limited amounts of alcoholic beverages from importers, wineries andH. distillers of alcoholic beverages or from the department.

The department shall develop and provide forms to be completed by the research permittee verifying each transaction.

The completed H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 64(BS\KW) formsand shalldistillers be forwarded to the department within a period of timealcoholic prescribedbeverages byor from the department.

The department shall develop and provide forms to be completed by the research permittee verifying each transaction.

The completed forms shall be forwarded to the department within a period of time prescribed by the department.

however, theH. permittee shall pay to the department all taxes, fees and surcharges on the wine that are imposed upon the sale of wine shipped by the department or its warehouse operator.

No credit H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 65(BS\KW) shallthe bepermittee providedshall pay to the permitteedepartment forall anytaxes, taxesfees paidand tosurcharges anotheron statethe aswine athat resultare imposed upon the sale of wine shipped by the transaction.department or its warehouse operator.

No credit shall be provided to the permittee for any taxes paid to another state as a result of the transaction.

It shall be the duty of every common or contract carrier, and of every firm or corporation that shall bring, carry or transport wine from outside the state for delivery inside the state to package retailer permittees on behalf of consumers, to prepare and file with the H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 66(BS\KW) corporation that shall bring, carry or transport wine from outside the state for delivery inside the state to package retailer permittees on behalf of consumers, to prepare and file with the department, on a schedule as determined by the department, of known wine shipments containing the name of the common or contract carrier, firm or corporation making the report, the period of time covered by said report, the name and permit number of the winery, the name and permit number of the package retailer permittee receiving such wine, the weight of the package delivered to each package retailer permittee, a unique tracking number, and the date of delivery.

Reports shall also be made available to any law enforcement or regulatory body in the state in which the railroad company, express company, commonH. or contract carrier making the report resides or does business.

Any common or contract carrier that willfully fails to make reports, as provided by this section or any of the rules and H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 67(BS\KW) regulationscommon ofor thecontract departmentcarrier formaking the administrationreport andresides enforcementor ofdoes thisbusiness. section, is subject to a notification of violation.

Any common or contract carrier that willfully fails to make reports, as provided by this section or any of the rules and regulations of the department for the administration and enforcement of this section, is subject to a notification of violation.

(13) If any provision of this article, or its application to any person or circumstance, is determined by a court to be invalid or unconstitutional, the remaining provisions shall be construed in accordance with the intent of the Legislature to further limit rather than expand commerce in alcoholic beverages to protect the health, safety, and welfare of the state's residents, and to enhance strict regulatory control over taxation, distribution and sale of alcoholic beverages through the three-tier regulatory system imposed by this article upon all alcoholic beverages to H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 68(BS\KW) health, safety, and welfare of the state's residents, and to enhance strict regulatory control over taxation, distribution and sale of alcoholic beverages through the three-tier regulatory system imposed by this article upon all alcoholic beverages to curb relationships and practices calculated to stimulate sales and impair the state's policy favoring trade stability and the promotion of temperance.

Section 67-1-45, Mississippi Code of 1972, isas amended asby follows:Senate Bill No.

2145, 2025 Regular Session, is amended as follows:

AnyThe violationholder of this section by any manufacturer, rectifier or distiller shall be punished by a finedirect ofwine notshipper's lesspermit thanmay Fivesell Hundredwines Dollarsdirectly ($500.00), and not more than Two Thousand Dollars ($2,000.00), to whichresidents mayin bethis addedstate imprisonmentas inauthorized theby countySections jail1 notthrough to9 exceedof sixSenate (6)Bill months.No.

2145, 2025 Regular Session.

Any violation of this section by any manufacturer, rectifier or distiller shall be punished by a fine of not less than Five H.

B.

No.

1284 *HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935SG PAGE 69(BS\KW) Hundred Dollars ($500.00), and not more than Two Thousand Dollars ($2,000.00), to which may be added imprisonment in the county jail not to exceed six (6) months.

Section 67-1-51, Mississippi Code of 1972, isas amended asby follows:Senate Bill No.

2145, 2025 Regular Session, is amended as follows:

H.(a) Manufacturer's permit.

B.

No.

1284 *HR26/R1935PH* ~ OFFICIAL ~ 25/HR26/R1935PH PAGE 69(BS\KW) (a) Manufacturer's permit.

ClassH. 3.

B.

No.

1284 *HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935SG PAGE 70(BS\KW) Class 3.

Craft spirit producer's permit, which shall authorize the holder thereof to perform any act or thing in the process of making craft spirit, including the manufacture, H.importation, bottling, and storage of alcoholic liquor and its sale.

B.

No.

1284 *HR26/R1935PH* ~ OFFICIAL ~ 25/HR26/R1935PH PAGE 70(BS\KW) importation, bottling, and storage of alcoholic liquor and its sale.

Such samples mayH. not be provided to customers at the permitted place of business.

In addition to the sale at retail of packages of alcoholic beverages, the holder of a package retailer's permit is authorized to sell at retail corkscrews, wine glasses, soft drinks, ice, juices, mixers, other beverages commonly used to mix with alcoholic beverages, and fruits and foods that have been submerged in alcohol and are commonly referred to as edibles.

Nonalcoholic beverages sold by the holder of a package retailer's permit shall not be consumed on the premises where sold.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 71(BS\KW) (c)may On-premisesnot retailer'sbe permit.provided to customers at the permitted place of business.

In addition to the sale at retail of packages of alcoholic beverages, the holder of a package retailer's permit is authorized to sell at retail corkscrews, wine glasses, soft drinks, ice, juices, mixers, other beverages commonly used to mix with alcoholic beverages, and fruits and foods that have been submerged in alcohol and are commonly referred to as edibles.

Nonalcoholic beverages sold by the holder of a package retailer's permit shall not be consumed on the premises where sold.

(c) On-premises retailer's permit.

In addition, an on-premises retailer's permittee at a permitted premises located onH. Jefferson Davis Avenue within one-half (1/2) mile north of U.S.

Highway 90 may serve alcoholic beverages by the glass to a patron in a vehicle using a drive-through method of delivery if the permitted premises is located in a leisure and recreation district established under Section 67-1-101.

Such a sale will be considered to be made on the permitted premises.

An on-premises retailer's permit shall be issued only to qualified hotels, restaurants and clubs, small craft breweries, microbreweries, and to common carriers with adequate facilities for serving H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 72(BS\KW) passengers.on Jefferson Davis Avenue within one-half (1/2) mile north of U.S.

Highway 90 may serve alcoholic beverages by the glass to a patron in a vehicle using a drive-through method of delivery if the permitted premises is located in a leisure and recreation district established under Section 67-1-101.

Such a sale will be considered to be made on the permitted premises.

An on-premises retailer's permit shall be issued only to qualified hotels, restaurants and clubs, small craft breweries, microbreweries, and to common carriers with adequate facilities for serving passengers.

If an on-premises retailer's permit is applied for by a common carrier operating solely in the water, such common carrier must, along with all other qualifications for a permit, (i) be certified to carry at least one hundred fifty (150) passengers and/or provide overnight accommodations for at least fifty (50) passengers and (ii) operate primarily in the waters within the State of Mississippi which lie adjacent to the State of Mississippi south ofH. the three (3) most southern counties in the State of Mississippi and/or on the Mississippi River or navigable waters within any county bordering on the Mississippi River.

(d) Solicitor's permit.

A solicitor's permit shall authorize the holder thereof to act as salesman for a manufacturer or wholesaler holding a proper permit, to solicit on behalf of his employer orders for alcoholic beverages, and to otherwise promote his employer's products in a legitimate manner.

Such a permit shall authorize the representation of and employment by one (1) H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 73(BS\KW) principalof only.the three (3) most southern counties in the State of Mississippi and/or on the Mississippi River or navigable waters within any county bordering on the Mississippi River.

(d) Solicitor's permit.

A solicitor's permit shall authorize the holder thereof to act as salesman for a manufacturer or wholesaler holding a proper permit, to solicit on behalf of his employer orders for alcoholic beverages, and to otherwise promote his employer's products in a legitimate manner.

Such a permit shall authorize the representation of and employment by one (1) principal only.

When selling to consumers for on-premises consumption, a holder of a native wine retailer'sH. permit may add to the native wine alcoholic beverages not produced on the premises, so long as the total volume of foreign beverage components does not exceed twenty percent (20%) of the mixed beverage.

Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the native wine retailer is located.

(f) Temporary retailer's permit.

Except as otherwise provided in subsection (5) of this section, a temporary retailer's permit shall permit the purchase and resale of alcoholic H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 74(BS\KW) beverages,retailer's includingpermit nativemay winesadd andto the native spirits,wine duringalcoholic legalbeverages hoursnot produced on the premisespremises, describedso inlong as the temporarytotal permitvolume only.of foreign beverage components does not exceed twenty percent (20%) of the mixed beverage.

Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the native wine retailer is located.

(f) Temporary retailer's permit.

Except as otherwise provided in subsection (5) of this section, a temporary retailer's permit shall permit the purchase and resale of alcoholic beverages, including native wines and native spirits, during legal hours on the premises described in the temporary permit only.

Class 1 permittees shall obtain all alcoholic beverages from package retailers located in the county inH. which the temporary permit is issued.

Alcoholic beverages remaining in stock upon expiration of the temporary permit may be returned by the permittee to the package retailer for a refund of the purchase price upon consent of the package retailer or may be kept by the permittee exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages.

The department, following review of the statement provided by the applicant and the H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 75(BS\KW) requirementsin ofwhich the applicabletemporary statutespermit andis regulations,issued. may issue the permit.

Alcoholic beverages remaining in stock upon expiration of the temporary permit may be returned by the permittee to the package retailer for a refund of the purchase price upon consent of the package retailer or may be kept by the permittee exclusively for personal use and consumption, subject to all laws pertaining to the illegal sale and possession of alcoholic beverages.

The department, following review of the statement provided by the applicant and the requirements of the applicable statutes and regulations, may issue the permit.

If the proposed applicant of a Class 1 or Class 2 temporary permit falsifies information contained in the applicationH. or statement, the applicant shall never again be eligible for a retail alcohol beverage permit and shall be subject to prosecution for perjury.

Class 3.

A temporary one-day permit may be issued to a retail establishment authorizing the complimentary distribution of wine, including native wine, to patrons of the retail establishment at an open house or promotional event, for consumption only on the premises described in the temporary H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 76(BS\KW) permit.application or statement, the applicant shall never again be eligible for a retail alcohol beverage permit and shall be subject to prosecution for perjury.

Class 3.

A temporary one-day permit may be issued to a retail establishment authorizing the complimentary distribution of wine, including native wine, to patrons of the retail establishment at an open house or promotional event, for consumption only on the premises described in the temporary permit.

The department, following review of the statement provided by the applicant and the requirements of the applicable statutesH. and regulations, may issue the permit.

No retailer may receive more than twelve (12) Class 3 temporary permits in a calendar year.

A Class 3 temporary permit shall not be issued to a retail establishment that either holds a merchant permit issued under paragraph (l) of this subsection, or holds a permit issued under Chapter 3, Title 67, Mississippi Code of 1972, authorizing the holder to engage in the business of a retailer of light wine or beer.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 77(BS\KW) (g)statutes Caterer'sand regulations, may issue the permit.

No retailer may receive more than twelve (12) Class 3 temporary permits in a calendar year.

A Class 3 temporary permit shall not be issued to a retail establishment that either holds a merchant permit issued under paragraph (l) of this subsection, or holds a permit issued under Chapter 3, Title 67, Mississippi Code of 1972, authorizing the holder to engage in the business of a retailer of light wine or beer.

(g) Caterer's permit.

When the holder of an on-premises retailer's permit or an affiliated entity of the holder also holds a caterer's permit, the caterer's permit shall not authorize the service of alcoholic beverages on a consistent, recurring basis at a separate, fixed location owned or operated by the caterer, on-premises retailer or affiliatedH. entity and an on-premises retailer's permit shall be required for the separate location.

All sales of alcoholic beverages by holders of a caterer's permit shall be made at the location being catered by the caterer, and, except as otherwise provided in subsection (5) of this section, such sales may be made only for consumption at the catered location.

The location being catered may be anywhere within a county or judicial district that has voted to come out from under the dry laws or in which the sale H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 78(BS\KW) affiliated entity and distributionan ofon-premises alcoholicretailer's beveragespermit isshall otherwisebe authorizedrequired byfor law.the separate location.

All sales of alcoholic beverages by holders of a caterer's permit shall be made at the location being catered by the caterer, and, except as otherwise provided in subsection (5) of this section, such sales may be made only for consumption at the catered location.

The location being catered may be anywhere within a county or judicial district that has voted to come out from under the dry laws or in which the sale and distribution of alcoholic beverages is otherwise authorized by law.

The holder of a caterer's permit or his employees shall remain at the catered location as long as alcoholic beverages are being sold pursuant to the permit issued under this paragraph (g), and the permittee shall have at the location the identification card issued by the Alcoholic* Beverage* Control* Division of* the* department.*.

Appropriate law enforcement officers and Alcoholic* Beverage* Control* Division personnel may enter a catered location on private property in order to enforce laws governing the sale or serving of alcoholic beverages.

Such permit shall authorize the holder of the permit to import and purchase limited amountsH. of alcoholic beverages from the department or from importers, wineries and distillers of alcoholic beverages for professional research.

(i) Alcohol processing permit.

An alcohol processing permit shall authorize the holder thereof to purchase, transport and possess alcoholic beverages for the exclusive use in cooking, processing or manufacturing products which contain alcoholic H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 79(BS\KW) amounts of alcoholic beverages asfrom anthe integraldepartment ingredient.or from importers, wineries and distillers of alcoholic beverages for professional research.

(i) Alcohol processing permit.

An alcohol processing permit shall authorize the holder thereof to purchase, transport and possess alcoholic beverages for the exclusive use in cooking, processing or manufacturing products which contain alcoholic beverages as an integral ingredient.

(l)H. Merchant permit.

Except as otherwise provided in subsection (5) of this section, a merchant permit shall be issued only to the owner of a spa facility, an art studio or gallery, or a cooking school, and shall authorize the holder to serve complimentary by the glass wine only, including native wine, at the holder's spa facility, art studio or gallery, or cooking H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 80(BS\KW) school.(l) Merchant permit.

Except as otherwise provided in subsection (5) of this section, a merchant permit shall be issued only to the owner of a spa facility, an art studio or gallery, or a cooking school, and shall authorize the holder to serve complimentary by the glass wine only, including native wine, at the holder's spa facility, art studio or gallery, or cooking school.

(iv) the permit holderH. may not pay a commission or promotional fee to any person to arrange or conduct the auction.

(n) Event venue retailer's permit.

An event venue retailer's permit shall authorize the holder thereof to purchase and resell alcoholic beverages, including native wines * * *, native spirits, and craft spirits, for consumption on the premises H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 81(BS\KW) duringholder legalmay hoursnot duringpay eventsa heldcommission onor thepromotional licensedfee premisesto ifany foodperson isto beingarrange served at the event by a caterer who is not affiliated with or relatedconduct to the permittee.auction.

(n) Event venue retailer's permit.

An event venue retailer's permit shall authorize the holder thereof to purchase and resell alcoholic beverages, including native wines * * *, native spirits, and craft spirits, for consumption on the premises during legal hours during events held on the licensed premises if food is being served at the event by a caterer who is not affiliated with or related to the permittee.

A temporary theatre permit, not to exceed five (5) days, may be issued to a charitable nonprofitH. organization that is exempt from taxation under Section 501(c)(3) or (4) of the Internal Revenue Code and owns or operates a theatre facility that features plays and other theatrical performances and productions.

Except as otherwise provided in subsection (5) of this section, the permit shall authorize the holder to sell alcoholic beverages, including native wines * * *, H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 82(BS\KW) nativenonprofit spirits,organization andthat craftis spirits,exempt tofrom patronstaxation ofunder theSection theatre501(c)(3) duringor performances(4) andof productions at the theatreInternal facilityRevenue forCode consumptionand duringowns suchor performancesoperates anda productionstheatre onfacility thethat premisesfeatures ofplays theand facilityother describedtheatrical inperformances theand permit.productions.

Except as otherwise provided in subsection (5) of this section, the permit shall authorize the holder to sell alcoholic beverages, including native wines * * *, native spirits, and craft spirits, to patrons of the theatre during performances and productions at the theatre facility for consumption during such performances and productions on the premises of the facility described in the permit.

A charterH. ship operator's permit shall authorize such action by the permit holder and its employees only as to alcoholic beverages brought onto the permit holder's ship by customers of the permit holder as part of such a private charter.

All such alcoholic beverages must be removed from the charter ship at the conclusion of each private charter.

A charter ship operator's permit shall H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 83(BS\KW) notcharter ship operator's permit shall authorize such action by the permit holder toand sell,its chargeemployees foronly oras otherwiseto supply alcoholic beverages tobrought customers,onto exceptthe permit holder's ship by customers of the permit holder as authorizedpart inof thissuch paragrapha (p).private charter.

All such alcoholic beverages must be removed from the charter ship at the conclusion of each private charter.

A charter ship operator's permit shall not authorize the permit holder to sell, charge for or otherwise supply alcoholic beverages to customers, except as authorized in this paragraph (p).

The holder may only sell product manufactured by the manufacturer at the distillery described in theH. permit.

However, when selling to consumers for on-premises consumption, a holder of a distillery retailer's permit may add other beverages, alcoholic or not, so long as the total volume of other beverage components containing alcohol does not exceed twenty percent (20%).

Hours of sale shall be the same as those H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 84(BS\KW) authorized for on-premises permittees in the citypermit. or county in which the distillery retailer is located.

However, when selling to consumers for on-premises consumption, a holder of a distillery retailer's permit may add other beverages, alcoholic or not, so long as the total volume of other beverage components containing alcohol does not exceed twenty percent (20%).

Hours of sale shall be the same as those authorized for on-premises permittees in the city or county in which the distillery retailer is located.

In addition to alcoholic beverages, the holder of a distillery retailer's permit may sell at retail promotional productsH. from the same retail location, including shirts, hats, glasses, and other promotional products customarily sold by alcoholic beverage manufacturers.

(r) Festival * * * Permit.

Any wine manufacturer * * *, native wine producer, native spirit producer, H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 85(BS\KW) craftproducts spiritsfrom producer,the orsame distilledretail spiritslocation, manufacturerincluding permittedshirts, byhats, Mississippiglasses, orand any other statepromotional isproducts eligiblecustomarily tosold obtainby aalcoholic Festivalbeverage *manufacturers. * * Permit.

(r) Festival * * * Permit.

Any wine manufacturer * * *, native wine producer, native spirit producer, craft spirits producer, or distilled spirits manufacturer permitted by Mississippi or any other state is eligible to obtain a Festival * * * Permit.

However, if the holder does not purchase the alcoholic beverages from the department's liquor distribution warehouse, the holder of this permit shall pay to the department all taxes, fees and surcharges on the alcoholic beverages sold at such festivals that are imposed upon the sale of alcoholic beverages shipped by the Alcoholic* Beverage* Control* Division of* the* Department*. of Revenue.

This permit is issued per festival and provides authority to sell for * * * three (3) consecutive days during the hours authorized forH. on-premises permittees' sales in that county or city.

The holder of the permit shall be required to maintain all requirements set by Local Option Law for the service and sale of alcoholic H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 86(BS\KW) beverages.for on-premises permittees' sales in that county or city.

The holder of the permit shall be required to maintain all requirements set by Local Option Law for the service and sale of alcoholic beverages.

For the purposes of this paragraph (s), "charter vessel operator" means a common carrier that (i) is certified to carry at least forty-nine (49) passengers, (ii) operates only in the waters within the State of Mississippi, which lie south of Interstate 10 in the three (3) most southern counties in the State of Mississippi, and lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, extending not further than one (1) mile south of such counties, H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 87(BS\KW) Mississippi, and lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, extending not further than one (1) mile south of such counties, and (iii) provides vessel services for tours and cruises in such waters as provided in this paragraph(s).

Any individual, limited liability company, corporation or partnership registered to do businessH. in this state is eligible to obtain a delivery service permit.

Subject to the provisions of Section 67-1-51.1, this permit authorizes the permittee, or its employee or an independent H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 88(BS\KW) contractorbusiness acting on its behalf, to deliver alcoholic beverages, beer, light wine and light spirit product from a licensed retailer to a person in this state who is ateligible leastto twenty-oneobtain (21)a yearsdelivery ofservice agepermit. for the individual's use and not for resale.

Subject to the provisions of Section 67-1-51.1, this permit authorizes the permittee, or its employee or an independent contractor acting on its behalf, to deliver alcoholic beverages, beer, light wine and light spirit product from a licensed retailer to a person in this state who is at least twenty-one (21) years of age for the individual's use and not for resale.

The term "foodH. truck" does not include a food cart that is not motorized.

Food trucks shall maintain such distance requirements from schools, churches, kindergartens and funeral homes as are required H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 89(BS\KW) for"food on-premisestruck" retailer'sdoes permitteesnot underinclude this article, and all sales must be made within a validfood leisurecart andthat recreationis districtnot establishedmotorized. under Section 67-1-101.

Food trucks shall maintain such distance requirements from schools, churches, kindergartens and funeral homes as are required for on-premises retailer's permittees under this article, and all sales must be made within a valid leisure and recreation district established under Section 67-1-101.

In addition to alcoholic beverages, the permittee is authorized to sell only cigars, cheroots,H. tobacco pipes, pipe tobacco, and/or stogies.

Additionally, seventy-five percent (75%) of the permittee's annual gross revenue must be derived from the sale of cigars, cheroots, H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 90(BS\KW) cheroots, tobacco pipes, pipe tobacco, and/or stogies.

Additionally, seventy-five percent (75%) of the permittee's annual gross revenue must be derived from the sale of cigars, cheroots, tobacco pipes, pipe tobacco, and/or stogies.

(x) CraftDirect spiritwine retailer'sshipper's permit.

ExceptA asdirect otherwisewine providedshipper's in subsection (5) of this section, a craft spirit retailer's permit shall be issued only to a holder of a Class 5 manufacturer's permit, and shall authorize the holder thereof to makesell retailand salesship ofa craftlimited spiritsamount toof consumerswine fordirectly on-premises consumption or to consumersresidents in originallythis sealedstate andin unopenedaccordance containerswith at an establishment located on the premisesprovisions of theSections distillery1 orthrough at9 any tasting room location or locations within five (5) miles of theSenate craftBill distillery.No.

2145, 2025 Regular Session, without being required to transact the sale and shipment of those wines through the division.

(y) Wine fulfillment provider's permit.

A wine fulfillment provider's permit authorizes a fulfillment provider, as defined in Section 1 of Senate Bill No.

2145, 2025 Regular Session, to ship wine to a consumer on behalf of a holder of a direct wine shipper's permit.

(z) Craft spirit retailer's permit.

Except as otherwise provided in subsection (5) of this section, a craft spirit retailer's permit shall be issued only to a holder of a Class 5 manufacturer's permit, and shall authorize the holder thereof to make retail sales of craft spirits to consumers for H.

B.

No.

1284 *HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935SG PAGE 91(BS\KW) on-premises consumption or to consumers in originally sealed and unopened containers at an establishment located on the premises of the distillery or at any tasting room location or locations within five (5) miles of the craft distillery.

H.(3) (a) Except as otherwise provided in this subsection, no authority shall be granted to any person to manufacture, sell or store for sale any intoxicating liquor as specified in this article within four hundred (400) feet of any church, school (excluding any community college, junior college, college or university), kindergarten or funeral home.

However, within an area zoned commercial or business, such minimum distance shall be not less than one hundred (100) feet.

(b) A church or funeral home may waive the distance restrictions imposed in this subsection in favor of allowing H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 91(BS\KW)92(BS\KW) (3)issuance (a)by Exceptthe asdepartment otherwiseof provideda inpermit, thispursuant subsection,to nosubsection authority(1) shallof bethis grantedsection, to anyauthorize personactivity relating to manufacture,the sellmanufacturing, or store for sale anyor intoxicatingstorage liquor as specified in this article within four hundred (400) feet of anyalcoholic church,beverages schoolwhich (excludingwould anyotherwise communitybe college,prohibited juniorunder college,the collegeminimum ordistance university),criterion. kindergarten or funeral home.

However, within an area zoned commercial or business, such minimum distance shall be not less than one hundred (100) feet.

(b) A church or funeral home may waive the distance restrictions imposed in this subsection in favor of allowing issuance by the department of a permit, pursuant to subsection (1) of this section, to authorize activity relating to the manufacturing, sale or storage of alcoholic beverages which would otherwise be prohibited under the minimum distance criterion.

(c) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a bed and breakfast inn listed in the National Register of Historic Places or to the sale or storage of alcoholic beverages in a historic district that is listed in the National Register of Historic Places, is a qualified resort area, and is H.located (i) in a municipality having a population greater than one hundred thousand (100,000) according to the latest federal decennial census or (ii) a municipality in which Mississippi Highways 1 and 8 intersect.

(d) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a qualified resort area as defined in Section 67-1-5(o)(iii)32.

(e) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 92(BS\KW)93(BS\KW) locatedbeverages (i)at a licensed premises in a municipalitybuilding havingformerly aowned populationby greatera thanmunicipality oneand hundredformerly thousandleased (100,000)by accordingthe municipality to thea latestmunicipal federalschool decennialdistrict censusand orused (ii)by athe municipalitymunicipal inschool whichdistrict Mississippias Highwaysa 1district andbus 8shop intersect.facility.

(d) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a qualified resort area as defined in Section 67-1-5(o)(iii)32.

(e) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building formerly owned by a municipality and formerly leased by the municipality to a municipal school district and used by the municipal school district as a district bus shop facility.

(h) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a theatre facility that features plays and other theatrical performances and productions and (i) is capable of seating more than seven hundred fifty (750) people, (ii) is owned by a municipality which has a population greater than ten thousand (10,000) according to the latest federal decennial census, (iii) was constructed prior to 1930, (iv) is on the National Register of Historic Places, and (v) is located in a historic district.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 93(BS\KW)94(BS\KW) (h)(i) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a theatrelicensed facilitypremises thatin featuresa playsbuilding andlocated otherapproximately theatricalone performances and productionssix-tenths and(1.6) (i)miles isnorth capable of seating more than seven hundred fifty (750) people, (ii) is owned by a municipality which has a population greater than ten thousand (10,000) according to the latestintersection federalof decennialMississippi census,Highway (iii)15 wasand constructedMississippi priorHighway to4 1930, (iv) is on the Nationalwest Registerside of HistoricMississippi Places,Highway and15. (v) is located in a historic district.

(i) The distance restrictions imposed in this subsection shall not apply to the sale or storage of alcoholic beverages at a licensed premises in a building located approximately one and six-tenths (1.6) miles north of the intersection of Mississippi Highway 15 and Mississippi Highway 4 on the west side of Mississippi Highway 15.

however, in the case of a person holding a package retailer's permit issued before July 1, 2024, H.such a person may own one (1) additional package retailer's permit if the additional permit is issued for a premises with a minimum capital investment of Twenty Million Dollars ($20,000,000.00) that is part of a major retail development project and located in one (1) of the three (3) most southern counties in the State of Mississippi, and not within one hundred (100) miles of another location in the State of Mississippi, for which the permittee holds such a permit.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 94(BS\KW)95(BS\KW) such(5) a(a) personIn mayaddition ownto oneany (1)other additionalauthority packagegranted retailer'sunder permitthis ifsection, the additionalholder permitof isa permit issued forunder asubsection premises(1)(c), with(e), a(f), minimum(g), capital(l), investment(n) of* Twenty* Million*, Dollars(o), ($20,000,000.00)(q), that(t) isand part(x) of athis majorsection retailmay developmentsell projector andotherwise locatedprovide inalcoholic onebeverages (1)and/or wine to a patron of the threepermit (3)holder mostin southernthe countiesmanner authorized in the Statepermit ofand Mississippi,the andpatron notmay withinremove onean hundredopen (100)glass, milescup or other container of anotherthe locationalcoholic inbeverage and/or wine from the Statelicensed ofpremises Mississippi,and formay whichpossess and consume the permitteealcoholic holdsbeverage suchor awine permit.outside of the licensed premises if:

(5) (a) In addition to any other authority granted under this section, the holder of a permit issued under subsection (1)(c), (e), (f), (g), (l), (n) * * *, (o), (q), (t) and (x) of this section may sell or otherwise provide alcoholic beverages and/or wine to a patron of the permit holder in the manner authorized in the permit and the patron may remove an open glass, cup or other container of the alcoholic beverage and/or wine from the licensed premises and may possess and consume the alcoholic beverage or wine outside of the licensed premises if:

H.SECTION 14.

Section 67-1-73, Mississippi Code of 1972, as amended by Senate Bill No.

2145, 2025 Regular Session, is amended as follows:

67-1-73.

(1) Except as otherwise provided in subsection (3) of this section, every manufacturer, including native wine * * *, native spirit, or craft spirit producers, within or without the state, and every other shipper of alcoholic beverages who sells any alcoholic beverage, including native wine * * *, native H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 95(BS\KW)96(BS\KW) SECTIONspirit, 14.or craft spirit, within the state, shall, at the time of making such sale, file with the department a copy of the invoice of such sale showing in detail the kind of alcoholic beverage sold, the quantities of each, the size of the container and the weight of the contents, the alcoholic content, and the name and address of the person to whom sold.

Section(2) 67-1-73,Except Mississippias Codeotherwise provided in subsection (3) of 1972,this issection, amendedevery asperson follows:transporting alcoholic beverages, including native wine * * *, native spirit, or craft spirit, within this state to a point within this state, whether such transportation originates within or without this state, shall, within five (5) days after delivery of such shipment, furnish the department a copy of the bill of lading or receipt, showing the name or consignor or consignee, date, place received, destination, and quantity of alcoholic beverages delivered.

67-1-73.

Every manufacturer, including native wine * * *, native spirit, or craft spirit producers, within or without the state, and every other shipper of alcoholic beverages who sells any alcoholic beverage, including native wine * * *, native spirit, or craft spirit, within the state, shall, at the time of making such sale, file with the department a copy of the invoice of such sale showing in detail the kind of alcoholic beverage sold, the quantities of each, the size of the container and the weight of the contents, the alcoholic content, and the name and address of the person to whom sold.

Every person transporting alcoholic beverages, including native wine * * *, native spirit, or craft spirit, within this state to a point within this state, whether such transportation originates within or without this state, shall, within five (5) days after delivery of such shipment, furnish the department a copy of the bill of lading or receipt, showing the name or consignor or consignee, date, place received, destination, and quantity of alcoholic beverages delivered.

(3) Information regarding the sales, shipment, delivery and transportation of wine in this state by the holder of a direct wine shipper's permit under Sections 1 through 9 of Senate Bill No.

2145, 2025 Regular Session, shall be in such form and content as prescribed by the department.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 96(BS\KW)97(BS\KW) 27-4-3.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 97(BS\KW)98(BS\KW) (d) To have jurisdiction over all administrative appeals under Sections 27-33-37 and 27-33-41 to the board from decisions of the Department of Revenue to deny an objection of a board of supervisors to the rejection by the Department of Revenue of an application for homestead exemption and to arrange the time and place of the hearing on any such appeal.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 98(BS\KW)99(BS\KW) documents and information under Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81, and the disclosure of such documents and information to the board shall be an exception to the prohibition on disclosure of such documents and information contained in Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81.

Section 27-71-5, Mississippi Code of 1972, isas amended asby follows:Senate Bill No.

2145, 2025 Regular Session, is amended as follows:

(i) For a permittee with annual production of five thousand (5,000) gallons or more....................$4,500.00 (ii) For a permittee with annual production under five thousand (5,000) gallons............................$2,800.00 H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 99(BS\KW)100(BS\KW) (ii) For a permittee with annual production under five thousand (5,000) gallons............................$2,800.00 (b) Manufacturer's permit, Class 2, wine manufacturer.............................................$1,800.00 (c) Manufacturer's permit, Class 3, native wine manufacturer per ten thousand (10,000) gallons or part thereof produced.................................................$ 10.00 (d) Manufacturer's permit, Class 4, native spirit manufacturer per one thousand (1,000) gallons or part thereof produced.................................................$ 300.00 (e) Native wine retailer's permit.............$ 50.00 (f) Package retailer's permit, each...........$ 900.00 (g) On-premises retailer's permit, except for clubs and common carriers, each....................................$ 450.00 (h) On-premises retailer's permit for wine of more than five percent (5%) alcohol by weight, but not more than twenty-one percent (21%) alcohol by weight, each....................$ 225.00 (i) On-premises retailer's permit for clubs...$ 225.00 (j) On-premises retailer's permit for common carriers, per car, plane, or other vehicle.........................$ 120.00 (k) Solicitor's permit, regardless of any other provision of law, solicitor's permits shall be issued only in the discretion of the department.............................$ 100.00 (l) Filing fee for each application except for an employee identification card.............................$ 25.00 (m) Temporary permit, Class 1, each...........$ 10.00 (n) Temporary permit, Class 2, each...........$ 50.00 H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 100(BS\KW)101(BS\KW) (m) Temporary permit, Class 1, each...........$ 10.00 (n) Temporary permit, Class 2, each...........$ 50.00 (o) (i) Caterer's permit.....................$ 600.00 (ii) Caterer's permit for holders of on-premises retailer's permit........................................$ 150.00 (p) Research permit...........................$ 100.00 (q) Temporary permit, Class 3 (wine only).....$ 10.00 (r) Special service permit....................$ 225.00 (s) Merchant permit...........................$ 225.00 (t) Temporary alcoholic beverages charitable auction permit...................................................$ 10.00 (u) Event venue retailer's permit.............$ 225.00 (v) Temporary theatre permit, each............$ 10.00 (w) Charter ship operator's permit............$ 100.00 (x) Distillery retailer's permit..............$ 450.00 (y) Festival * * * permit....................$ 10.00 (z) Charter vessel operator's permit..........$ 100.00 (aa) Native or craft spirit retailer's permit, each.....................................................$ 50.00 (ab) Delivery service permit..................$ 500.00 (ac) Food truck permit........................$ 100.00 (ad) On-premises tobacco permit...............$ 450.00 (ae) Manufacturer'sDirect permit,wine Classshipper's 5,permit.............$ craft100.00 spirit(af) manufacturerWine perfulfillment oneprovider's thousandpermit.......$ (1,000)100.00 gallonsH. or part thereof produced,...............................................

$ 300.00, but not to exceed $3,000.00.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 101(BS\KW)102(BS\KW) In(ag) additionManufacturer's topermit, theClass filing5, feecraft imposedspirit bymanufacturer paragraphper (l)one ofthousand this(1,000) subsection,gallons aor feepart tothereof beproduced,............................................... determined by the Department of Revenue may be charged to defray costs incurred to process applications.

$ 300.00, but not to exceed $3,000.00.

In addition to the filing fee imposed by paragraph (l) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications.

(2) (a) There is imposed and shall be collected from each permittee, except a common carrier, solicitor, a* temporary* permittee* ortemporary apermittee, delivery service permittee,permittee by the department, an additional license tax equal to the amounts imposed under subsection (1) of this section for the privilege of doing business within any municipality or countydirect inwine whichshipper's theH. licensee is located.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 102(BS\KW)103(BS\KW) (b)permittee, (i)by In addition to the taxdepartment, imposedan inadditional paragraphlicense (a)tax ofequal thisto subsection,the thereamounts is imposed andunder shall be collected by the department from each permittee described in subsection (1)(g),(1) (h), (i), (n) and (u) of this section,section an additional license tax for the privilege of doing business within any municipality or county in which the licensee is locatedlocated. in the amount of Two Hundred Twenty-five Dollars ($225.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.

(b) (i) In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(g), (h), (i), (n) and (u) of this section, an additional license tax for the privilege of doing business within any municipality or county in which the licensee is located in the amount of Two Hundred Twenty-five Dollars ($225.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.

(iii) Any person who has paid the additional privilege license tax imposed by this paragraph, and whose permit is renewed, may add any unused fraction of Five Thousand Dollars ($5,000.00) purchases to the first Five Thousand Dollars ($5,000.00) purchases authorized by the renewal permit, and no H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 103(BS\KW)104(BS\KW) (iii) Any person who has paid the additional privilege license tax imposed by this paragraph, and whose permit is renewed, may add any unused fraction of Five Thousand Dollars ($5,000.00) purchases to the first Five Thousand Dollars ($5,000.00) purchases authorized by the renewal permit, and no additional license tax will be required until purchases exceed the sum of the two (2) figures.

however, the foregoing limitation shall not be construed to preclude the right ofH. the department to refuse to issue a permit because of the undesirability of the proposed location.

(5) If any person shall engage or continue in any business which is taxable under this section without having paid the tax as provided in this section, the person shall be liable for the full amount of the tax plus a penalty thereon equal to the amount H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 104(BS\KW)105(BS\KW) thereof, and, in addition, shall be punished by a fine of notthe moredepartment thanto Onerefuse Thousandto Dollarsissue ($1,000.00), or by imprisonment in the county jail for a termpermit because of not more than six (6) months, or by both such fine and imprisonment, in the discretionundesirability of the court.proposed location.

(5) If any person shall engage or continue in any business which is taxable under this section without having paid the tax as provided in this section, the person shall be liable for the full amount of the tax plus a penalty thereon equal to the amount thereof, and, in addition, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for a term of not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.

Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mississippi, and that he willH. comply with the rules and regulations prescribed by the department, and pay all taxes due the State of Mississippi.

The amount of a bond required of a manufacturer, not including a producer of native wine * * *, native spirit, or craft spirit, shall not exceed One Hundred Thousand Dollars ($100,000.00), and the amount required of a retailer shall be Five Thousand Dollars H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 105(BS\KW)106(BS\KW) ($5,000.00).will comply with the rules and regulations prescribed by the department, and pay all taxes due the State of Mississippi.

The amount of a bond required of a manufacturer, not including a producer of native wine * * *, native spirit, or craft spirit, shall not exceed One Hundred Thousand Dollars ($100,000.00), and the amount required of a retailer shall be Five Thousand Dollars ($5,000.00).

The only securities allowable for this purpose are those which may legally be purchased by a bank or for trust funds, having a market value not lessH. than that of the required bond.

B.

No.

1284 *HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935SG PAGE 107(BS\KW) less than that of the required bond.

H.(a) "Agency" means the commissioner acting directly or through his duly authorized officers, agents, representatives and employees, to perform duties and powers prescribed by the laws of this state to be performed by the Commissioner of Revenue or the Department of Revenue.

B.

No.

1284 *HR26/R1935PH* ~ OFFICIAL ~ 25/HR26/R1935PH PAGE 106(BS\KW) (a) "Agency" means the commissioner acting directly or through his duly authorized officers, agents, representatives and employees, to perform duties and powers prescribed by the laws of this state to be performed by the Commissioner of Revenue or the Department of Revenue.

In this context, staff of the agency does not includeH. the Board of Review or the Board of Tax Appeals.

"Denial" does not mean the act of returning or refusing to consider a claim, request for waiver or application for permit, IFTA license, IRP registration, title or tag by the staff of the agency due to a lack of information and/or documentation unless the return or refusal is in response to a representation by the person who filed H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 107(BS\KW)108(BS\KW) include the claim,Board requestof forReview waiver or application in issue that information and/or documentation indicated by the staffBoard of theTax agencyAppeals. to be lacking cannot or will not be provided.

"Denial" does not mean the act of returning or refusing to consider a claim, request for waiver or application for permit, IFTA license, IRP registration, title or tag by the staff of the agency due to a lack of information and/or documentation unless the return or refusal is in response to a representation by the person who filed the claim, request for waiver or application in issue that information and/or documentation indicated by the staff of the agency to be lacking cannot or will not be provided.

(l) "IRP registrant" means a person in whose name a vehicle or vehicles are registered under the provisions of the International Registration Plan.

(m) "IRP credentials" means the cab card and license plate issued by the commissioner or agency in accordance with the International Registration Plan.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 108(BS\KW)109(BS\KW) (n)(l) "Last"IRP knownregistrant" address"means when referring to the mailing of a noticeperson ofin intentwhose toname suspend, revoke or to order the surrender and/or seizure of the permit, IFTA license, IRP registration, IRP credentials, tag or title or to the mailing of a denialvehicle of the permit, IFTA license, IRP registration, tag or title,vehicles meansare theregistered lastunder mailing address of the personprovisions being sent the notice as it appears on the record of the agencyInternational inRegistration regardPlan. to the permit, IFTA license, IRP registration, tag or title in issue.

(m) "IRP credentials" means the cab card and license plate issued by the commissioner or agency in accordance with the International Registration Plan.

(n) "Last known address" when referring to the mailing of a notice of intent to suspend, revoke or to order the surrender and/or seizure of the permit, IFTA license, IRP registration, IRP credentials, tag or title or to the mailing of a denial of the permit, IFTA license, IRP registration, tag or title, means the last mailing address of the person being sent the notice as it appears on the record of the agency in regard to the permit, IFTA license, IRP registration, tag or title in issue.

The commissioner, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process for appeals before an administrative hearing officer or the Board of Review of the Department of Revenue and the procedure for changing that official mailing address.H.

The Board of Tax Appeals, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process before that board and the procedure for changing that official mailing address.

It is the responsibility of the addressee to make sure that his official mailing address is correct.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 109(BS\KW)110(BS\KW) (o)address. "Mail," "mailed" or "mailing" means placing the document or item referred to in United States mail, postage prepaid, via mail, addressed to the person to whom the document or item is to be sent at the last known address of that person.

The Board of Tax Appeals, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process before that board and the procedure for changing that official mailing address.

It is the responsibility of the addressee to make sure that his official mailing address is correct.

(o) "Mail," "mailed" or "mailing" means placing the document or item referred to in United States mail, postage prepaid, via mail, addressed to the person to whom the document or item is to be sent at the last known address of that person.

(p) "Permit" means a type of license or permit that the agency is authorized to issue, suspend or revoke, such as a sales taxH. permit, a beer permit, a tobacco permit, a dealer license, or designated agent status, but does not include:

(i) Any type of permit issued under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq., or under the Mississippi Native * * * and Craft Spirits Law, Section 67-11-1 et seq.;

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 110(BS\KW)111(BS\KW) (ii)tax Anpermit, IFTAa license;beer permit, a tobacco permit, a dealer license, or designated agent status, but does not include:

(i) Any type of permit issued under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq., or under the Mississippi Native * * * and Craft Spirits Law, Section 67-11-1 et seq.;

(ii) An IFTA license;

(s) "Refund claim" means a claim made in writing by a taxpayer and received by the agency wherein the taxpayer indicates that he overpaid taxes to the agency and requests a refund of the overpaymentH. and/or a credit against current or future taxes for the overpayment.

(t) "Resident," when used to describe a taxpayer or petitioner, means a natural person whose residence and place of abode is within the State of Mississippi.

(u) "Tag" means a type of license tag, plate or registration card for a motor vehicle or trailer that the agency is authorized under the Mississippi Motor Vehicle Privilege Tax H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 111(BS\KW)112(BS\KW) Law,overpayment Sectionand/or 27-19-1a etcredit seq.,against orcurrent under the Motor Vehicle Dealer Tag Permit Law, Section 27-19-301 et seq., to issue or approvefuture beforetaxes issuance, but does not include other types of license tags or plates issued by the county tax collectors except for personalized license tags and only to the extentoverpayment. that the agency determines under Section 27-19-48 that a personalized license tag applied for is considered obscene, slandering, insulting or vulgar in ordinary usage or demands the surrender or orders the seizure of the tag where issued in error.

(t) "Resident," when used to describe a taxpayer or petitioner, means a natural person whose residence and place of abode is within the State of Mississippi.

(u) "Tag" means a type of license tag, plate or registration card for a motor vehicle or trailer that the agency is authorized under the Mississippi Motor Vehicle Privilege Tax Law, Section 27-19-1 et seq., or under the Motor Vehicle Dealer Tag Permit Law, Section 27-19-301 et seq., to issue or approve before issuance, but does not include other types of license tags or plates issued by the county tax collectors except for personalized license tags and only to the extent that the agency determines under Section 27-19-48 that a personalized license tag applied for is considered obscene, slandering, insulting or vulgar in ordinary usage or demands the surrender or orders the seizure of the tag where issued in error.

Pursuant to Section 27-51-103, imposition of this ad valorem tag penalty at the maximum rate of twenty-five percent (25%) also resultsH. in ineligibility for the credit against motor vehicle ad valorem taxes provided by that statute.

Waiver of the twenty-five percent (25%) delinquency penalty by the agency under Section 27-51-43 shall reinstate credit eligibility.

(x) "Tax" means a tax, fee, penalty and/or interest which the agency is required by either general law or by local and private law to administer, assess and collect.

H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 112(BS\KW)113(BS\KW) (y)results "Taxpayer"in meansineligibility afor personthe whocredit isagainst liablemotor forvehicle orad paidvalorem anytaxes taxprovided toby thethat agency.statute.

Waiver of the twenty-five percent (25%) delinquency penalty by the agency under Section 27-51-43 shall reinstate credit eligibility.

(x) "Tax" means a tax, fee, penalty and/or interest which the agency is required by either general law or by local and private law to administer, assess and collect.

(y) "Taxpayer" means a person who is liable for or paid any tax to the agency.

Except as to the determination of whether a tag penalty should be waived under Section 27-51-43, the provisions of this chapter shall not apply to any action taken by the agency, commissioner or the Department of Revenue in regard to ad valorem taxes, including, but not limited to, the determination under Section 27-31-107 as to whether property is entitled to a new or expanded enterprise exemption, the duties and actions performed under the Homestead Exemption Law of 1946, being Section 27-33-1 et seq., the actions taken as the result of the examination of the recapitulation of the assessment rolls of the counties under Section 27-35-113, the actions relating to the examination of the assessment rolls under Section 27-35-127, and the ad valorem assessment of railroads, public service corporations, nuclear generating plants, railcar companies, airline companies, motor H.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG PAGE 113(BS\KW)114(BS\KW) under the Homestead Exemption Law of 1946, being Section 27-33-1 et seq., the actions taken as the result of the examination of the recapitulation of the assessment rolls of the counties under Section 27-35-113, the actions relating to the examination of the assessment rolls under Section 27-35-127, and the ad valorem assessment of railroads, public service corporations, nuclear generating plants, railcar companies, airline companies, motor vehicles, manufactured homes and mobile homes.

1284 *HR26/R1935PH**HR26/R1935SG* ~ OFFICIAL ~ 25/HR26/R1935PH25/HR26/R1935SG ST:

rename and PAGE 114(BS\KW)115(BS\KW) revise various provisions.