Mississippi 2025 Regular Session Status: To Executive 1 R cosponsors

SB 2573 — Department of Tourism; create.

Last action — Vetoed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

Signed by Governor Tate Reeves (Republican) on April 07, 2025.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

922 added · 800 removed

Plain-language change summary

The recent amendment to Bill SB 2573 establishes a new Mississippi Department of Tourism and reallocates a portion of the sales tax collected from restaurants and hotels directly into its advertising fund, rather than the previous Mississippi Development Authority Tourism Fund. Additionally, several sections related to the responsibilities of the old tourism-related agencies have been repealed, streamlining the governance of tourism in the state. This change is significant because it aims to enhance tourism promotion efforts by consolidating responsibilities and ensuring that funds are allocated more directly to tourism advertising initiatives.

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2573 AN ACT TO CREATE THE "MISSISSIPPI TOURISM REORGANIZATION ACT";
2573 (As Sent to Governor) AN ACT TO CREATE THE "MISSISSIPPI TOURISM REORGANIZATION ACT";
TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO DIVERT A PORTION OF SALES TAX REVENUE COLLECTED FROM RESTAURANTS AND HOTELS INTO THE DEPARTMENT OF TOURISM ADVERTISING FUND INSTEAD OF THE MISSISSIPPI DEVELOPMENT AUTHORITY TOURISM FUND;
TO PROVIDE THAT THE DEPARTMENT OF FINANCE AND ADMINISTRATION, THE DEPARTMENT OF INFORMATION TECHNOLOGY, AND THE STATE PERSONNEL BOARD SHALL HAVE THE POWERS NECESSARY IN CARRYING OUT THE CREATION OF THE MISSISSIPPI DEPARTMENT OF TOURISM REQUIRED BY THIS ACT;
TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, AS AMENDED BY HOUSE BILL NO.
1, 2025 REGULAR SESSION, TO DIVERT A PORTION OF SALES TAX REVENUE COLLECTED FROM RESTAURANTS AND HOTELS INTO THE DEPARTMENT OF TOURISM ADVERTISING FUND INSTEAD OF THE MISSISSIPPI DEVELOPMENT AUTHORITY TOURISM FUND;
TO REPEAL SECTION 57-1-64, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE MISSISSIPPI DEVELOPMENT AUTHORITY TO SELL ADVERTISING AND OTHER TOURISM INFORMATION AND CREATES THE MISSISSIPPI DEVELOPMENT AUTHORITY TOURISM ADVERTISING FUND;
TO REPEAL SECTION 57-1-64, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE MISSISSIPPI S.
TO REPEAL SECTION 57-1-64.1, MISSISSIPPI CODE OF 1972, WHICH CREATES THE MISSISSIPPI TOURISM ASSOCIATION S.
2573 *SS26/R826* ~ OFFICIAL ~ G1/2 25/SS26/R826 PAGE 1 (ab\tb) MARKETING ADVISORY BOARD TO ASSIST THE MISSISSIPPI DEVELOPMENT AUTHORITY;
2573 *SS36/R826SG* ~ OFFICIAL ~ G1/2 25/SS36/R826SG PAGE 1 DEVELOPMENT AUTHORITY TO SELL ADVERTISING AND OTHER TOURISM INFORMATION AND CREATES THE MISSISSIPPI DEVELOPMENT AUTHORITY TOURISM ADVERTISING FUND;
TO REPEAL SECTION 57-1-64.1, MISSISSIPPI CODE OF 1972, WHICH CREATES THE MISSISSIPPI TOURISM ASSOCIATION MARKETING ADVISORY BOARD TO ASSIST THE MISSISSIPPI DEVELOPMENT AUTHORITY;
Sections 1 through 8 of this act shall be known and may be cited as the "Mississippi Tourism Reorganization Act." SECTION 2.
Sections 1 through 9 of this act shall be known and may be cited as the "Mississippi Tourism Reorganization Act." SECTION 2.
(2) The department shall be responsible for the promotion, development, and support services for the tourism industry within the state.
(2) The department shall be responsible for the promotion, development and support services for the tourism industry within the state.
The Governor shall appoint an Executive Director of the Department of Tourism with the advice and consent of the Senate and in accordance with standards established by the State Personnel Board.
The Governor shall appoint an executive director of the Department of Tourism with the advice and consent of the Senate and in accordance with standards established by the State Personnel Board.
The salary of the executive director shall be set by the Governor, subject to the approval of the State Personnel Board, and shall be provided for out of any funds made available for such purpose by the Legislature, the S.
The salary of the executive director shall be set by the Governor, subject to the approval of S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 2(ab\tb) federal government or other gifts or grants.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 2 the State Personnel Board, and shall be provided for out of any funds made available for such purpose by the Legislature, the federal government or other gifts or grants.
The Department of Tourism shall provide the tourism services authorized by law, and in carrying out the purposes of Sections 1 through 8 of this act, the department is authorized:
The Department of Tourism shall provide the tourism services authorized by law, and in carrying out the purposes of Sections 1 through 9 of this act, the department is authorized:
(d) To promote Mississippi state parks and other outdoors and natural resources of the state;
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 3(ab\tb) (e) To develop individual plans and marketing strategies for each of the state's five (5) distinct regions based on their individual offerings, markets and growth opportunities;
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 3 (d) To promote Mississippi state parks and other outdoors and natural resources of the state;
(e) To develop individual plans and marketing strategies for each of the state's five (5) distinct regions based on their individual offerings, markets and growth opportunities;
(k) To enter into contracts and other agreements with local tourism commissions or similar entities for the purpose of developing regional strategies for tourism promotion.
S.
The S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 4(ab\tb) Department of Tourism, in conjunction with the formulation of regional strategies for tourism promotion, may require that local tourism commissions or similar entities enter into agreements with the authority as a condition for receiving any state grants to promote tourism;
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 4 (k) To enter into contracts and other agreements with local tourism commissions or similar entities for the purpose of developing regional strategies for tourism promotion.
The Department of Tourism, in conjunction with the formulation of regional strategies for tourism promotion, may require that local tourism commissions or similar entities enter into agreements with the authority as a condition for receiving any state grants to promote tourism;
In carrying out his or her duties under Sections 1 through 8 of this act, the Executive Director of the Department of Tourism:
In carrying out his or her duties under Sections 1 through 9 of this act, the Executive Director of the Department of Tourism:
(b) Shall prepare and submit to the Governor and the Legislature annual reports of activities and expenditures and, before each regular session of the Legislature, coordinate budget requests required for carrying out Sections 1 through 8 of this act and estimates of the amounts to be made available for this purpose from all sources;
(b) Shall prepare and submit to the Governor and the Legislature annual reports of activities and expenditures and, before each regular session of the Legislature, coordinate budget requests required for carrying out Sections 1 through 9 of this act and estimates of the amounts to be made available for this purpose from all sources;
(c) Shall be empowered to exercise executive and administrative supervision over all offices, programs and services now existing or hereafter acquired or created under the jurisdiction of the department;
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 5(ab\tb) (d) Shall take such other action as he or she deems necessary or appropriate to effectuate the purposes of Sections 1 through 8 of this act;
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 5 (c) Shall be empowered to exercise executive and administrative supervision over all offices, programs and services now existing or hereafter acquired or created under the jurisdiction of the department;
(e) May delegate to any officer or employee of the department such of his or her powers and duties as he or she finds necessary to effectuate the purposes of Sections 1 through 8 of this act.
(d) Shall take such other action as he or she deems necessary or appropriate to effectuate the purposes of Sections 1 through 9 of this act;
(e) May delegate to any officer or employee of the department such of his or her powers and duties as he or she finds necessary to effectuate the purposes of Sections 1 through 9 of this act.
Revenues received from such sales shall be placed into the special fund created in subsection (2) of this section.
Revenues received from S.
(2) There is created a special fund in the State Treasury to be known as the Department of Tourism Advertising Fund which shall S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 6(ab\tb) consist of monies from any source designated for deposit into the fund.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 6 such sales shall be placed into the special fund created in subsection (2) of this section.
(2) There is created a special fund in the State Treasury to be known as the Department of Tourism Advertising Fund which shall consist of monies from any source designated for deposit into the fund.
(2) The advisory board shall be composed of the following members:
(a) The Executive Director of the Mississippi Tourism Association;
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 7(ab\tb) (b) The members of the Mississippi Tourism Association Board of Directors, composed through the bylaws of the Mississippi Tourism Association as being geographically and ethnically diverse members from the five (5) tourism regions designated as the Hills, the Delta, the Capital/River, the Pines and the Coastal regions of Mississippi, and three (3) at-large members;
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 7 (2) The advisory board shall be composed of the following members:
(a) The Executive Director of the Mississippi Tourism Association;
(b) The members of the Mississippi Tourism Association Board of Directors, composed through the bylaws of the Mississippi Tourism Association as being geographically and ethnically diverse members from the five (5) tourism regions designated as the Hills, the Delta, the Capital/River, the Pines and the Coastal regions of Mississippi, and three (3) at-large members;
(5) For marketing activities paid for with federal funds related to the COVID-19 public health emergency and carried out by either the Department of Tourism or destination marketing organizations, the advisory board will give input on appropriate branding and messaging that communicates pertinent public health information.
(5) For marketing activities paid for with federal funds related to the COVID-19 public health emergency and carried out by either the Department of Tourism or destination marketing organizations, the advisory board will give input on appropriate S.
SECTION 9.
Section 27-65-75, Mississippi Code of 1972, is amended as follows:
S.
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2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 8(ab\tb) 27-65-75.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 8 branding and messaging that communicates pertinent public health information.
SECTION 9.
The Department of Finance and Administration, the Department of Information Technology and the State Personnel Board shall have the powers necessary in carrying out the creation of the Mississippi Department of Tourism required by this act.
SECTION 10.
Section 27-65-75, Mississippi Code of 1972, as amended by House Bill No.
1, 2025 Regular Session, is amended as follows:
27-65-75.
Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation.
Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter through August 15, 2025, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, S.
However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 9(ab\tb) notice of the cancellation of a certificate of noncompliance from the State Auditor.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 9 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation.
A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
Except as otherwise provided in this paragraph (a), on or before September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution and paid to the municipal corporation.
On or before September 15, 2025, and each succeeding month thereafter, twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities within a municipal corporation shall be allocated for distribution and paid to the municipal corporation.
However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the department shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.
S.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 10 A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
(b) On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be S.
(b) On or before August 15, 2006, and each succeeding month thereafter through August 15, 2025, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 10(ab\tb) allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 11 paid to the state institution of higher learning or community or junior college.
(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
On or before September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution and paid to the state institution of higher learning or community or junior college.
On or before September 15, 2025, and each succeeding month thereafter, twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution and paid to the state institution of higher learning or community or junior college.
(c) On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of S.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 12 the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
On or before August 15, 2020, and each succeeding month thereafter through July 15, 2023, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits S.
On or before August 15, 2020, and each succeeding month thereafter through July 15, 2023, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
On or before August 15, 2023, and each succeeding month thereafter through August 15, 2025, nine percent (9%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 11(ab\tb) of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 13 Capitol Complex Improvement District Project Fund created in Section 29-5-215.
On or before August 15, 2023, and each succeeding month thereafter, nine percent (9%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
On or before September 15, 2025, and each succeeding month thereafter, nine percent (9%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 27-5-215.
(d) (i) On or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
On or before September 15, 2025, and each succeeding month thereafter, twelve and six-tenths percent (12.6%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 27-5-215.
(d) (i) Except as otherwise provided in this paragraph (d), on or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment S.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 14 Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
Borders on the Mississippi Sound and the State of Alabama, or S.
Borders on the Mississippi Sound and the State of Alabama, or b.
B.
No.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 12(ab\tb) b.
(ii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
(ii) For a county that is eligible to receive funds under this paragraph (d), as determined by the department under this paragraph (d), from and after September 15, 2025, and each succeeding month thereafter, eighteen and one-half percent (18.5%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Sections 27-65-15, 27-65-17(1)(n), 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed S.
(iii) The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 15 under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project is located, and twenty-five and nine-tenths percent (25.9%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n) shall be allocated for distribution to that county.
(iii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph (d), the county shall certify to the Department of Revenue that the requirements of this paragraph (d) have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
(iv) The diversion of sales tax revenue authorized by this paragraph (d) shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph (d) have been met.
All revenue received by the county under this paragraph shall be deposited in the fund required to be created in S.
All revenue received by the county under this paragraph (d) shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 13(ab\tb) the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 16 Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year.
(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year.
In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold S.
In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year.
For the purposes of this subsection, the term "fiscal year" means the fiscal year beginning July 1 of a year.
(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors' taxes S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 14(ab\tb) for a period of less than one (1) fiscal year.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 17 levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program.
For the purposes of this subsection, the term "fiscal year" means the fiscal year beginning July 1 of a year.
(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program.
On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million S.
On or before August 15, 1999, and on or before the fifteenth day of each succeeding month through August 15, 2026, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund," created by Section 65-9-17.
After August 15, 2025, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 15(ab\tb) Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund," created by Section 65-9-17.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 18 apportioned by Section 27-5-101(a)(ii)1 and (iii), Five Million Dollars ($5,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2025, and on or before the fifteenth day of each succeeding month through August 15, 2026, and Six Million Five Hundred Thousand Dollars ($6,500,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2026, and on or before the fifteenth day of each succeeding month through August 15, 2027, and Eight Million Dollars ($8,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is greater, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund" on or before September 15, 2027, and on or before the fifteenth day of each succeeding month.
Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section.
Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981;
however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981.
The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
The remainder of the funds shall be allocated monthly to the several counties in accordance with the following formula:
(a) One-third (1/3) shall be allocated to all counties in equal shares;
S.
(b) One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 16(ab\tb) in a county bears to the total number of rural road miles in all counties of the state;
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 19 (a) One-third (1/3) shall be allocated to all counties in equal shares;
(b) One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state;
(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 17(ab\tb) (7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 20 (6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00).
(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35.
On or before August 15, 2000, and each succeeding month thereafter through August 15, 2025, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00).
Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other S.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 21 education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
On or before September 15, 2025, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under this chapter, except that collected under Section 27-65-17(1)(n) and (2), and three and seventeen one-hundredths percent (3.17%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00).
(8) On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the S.
(8) On or before August 15, 1992, and each succeeding month thereafter through August 15, 2025, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 18(ab\tb) preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 22 Fund created under Section 37-61-33.
On or before September 15, 2025, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month this chapter, except that collected under Section 27-65-17(1)(n) and (2), and twelve and seven-tenths percent (12.7%) of the total sales tax revenue collected during the preceding month under Section 27-65-17(1)(n), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without S.
(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 19(ab\tb) preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 23 diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39.
(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund S.
On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 20(ab\tb) deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 24 created under Section 69-37-39.
On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full.
On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount S.
(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 21(ab\tb) 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 25 deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 22(ab\tb) (18) [Repealed] (19) (a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 26 (17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises S.
(18) [Repealed] (19) (a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 23(ab\tb) of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 27 attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund;
(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, S.
and (v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 24(ab\tb) chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 28 sixty percent (60%) of the diversion shall be deposited into the fund;
and (v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
(22) On or before June 1, 2024, and each succeeding month thereafter until December 31, 2057, an amount determined annually by the Mississippi Development Authority of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-125-3.
S.
This amount shall be based on estimated payments due within the upcoming year to construction contractors pursuant to construction contracts subject to the tax S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 25(ab\tb) imposed by Section 27-65-21 for construction to be performed on the project site of a project defined under Section 57-75-5(f)(xxxiii) for the coming year.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 29 (22) On or before June 1, 2024, and each succeeding month thereafter until December 31, 2057, an amount determined annually by the Mississippi Development Authority of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-125-3.
This amount shall be based on estimated payments due within the upcoming year to construction contractors pursuant to construction contracts subject to the tax imposed by Section 27-65-21 for construction to be performed on the project site of a project defined under Section 57-75-5(f)(xxxiii) for the coming year.
On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi * * * Department of Tourism Advertising Fund established under Section * * * 7 of this act, to be used exclusively for the purpose stated therein.
On or before August 15, 2020, and each month thereafter through July 15, 2021, two S.
On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 26(ab\tb) the Mississippi * * * Department of Tourism Advertising Fund established under Section * * * 7 of this act, to be used exclusively for the purpose stated therein.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 30 percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi * * * Department of Tourism Advertising Fund established under Section * * * 7 of this act, to be used exclusively for the purpose stated therein.
On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi * * * Department of Tourism Advertising Fund established under Section * * * 7 of this act, to be used exclusively for the purpose stated therein.
(26) (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date.
(26) (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that S.
Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
(b) (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is S.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 27(ab\tb) recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 31 action thirty (30) days before the effective date.
Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
(b) (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
SECTION 10.
Section 57-1-59, Mississippi Code of 1972, which provides for the general powers and duties of the Mississippi Development Authority with respect to tourism, is repealed.
SECTION 11.
Section 57-1-60, Mississippi Code of 1972, which authorizes the Department of Economic and Community Development to establish a program of grants to be matched by tourism entities in the state, is repealed.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 PAGE 28(ab\tb) SECTION 12.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 32 SECTION 11.
Section 57-1-61, Mississippi Code of 1972, which provide for the transfer of functions of travel and tourism from the Department of the Agricultural and Industrial Board, is repealed.
Section 57-1-59, Mississippi Code of 1972, which provides for the general powers and duties of the Mississippi Development Authority with respect to tourism, is repealed.
SECTION 12.
Section 57-1-60, Mississippi Code of 1972, which authorizes the Department of Economic and Community Development to establish a program of grants to be matched by tourism entities in the state, is repealed.
Section 57-1-63, Mississippi Code of 1972, which provide for the transfer of powers and duties of state agencies relating to tourism to the Mississippi Development Authority, is repealed.
Section 57-1-61, Mississippi Code of 1972, which provide for the transfer of functions of travel and tourism from the Department of the Agricultural and Industrial Board, is repealed.
Section 57-1-64, Mississippi Code of 1972, which authorizes the Mississippi Development Authority to sell advertising and other tourism promotional information and creates the Mississippi Development Authority Tourism Advertising Fund, is repealed.
Section 57-1-63, Mississippi Code of 1972, which provide for the transfer of powers and duties of state agencies relating to tourism to the Mississippi Development Authority, is repealed.
Section 57-1-64.1, Mississippi Code of 1972, which creates the Mississippi Tourism Association Marketing Advisory Board to assist the Mississippi Development Authority, is repealed.
Section 57-1-64, Mississippi Code of 1972, which authorizes the Mississippi Development Authority to sell advertising and other tourism promotional information and creates the Mississippi Development Authority Tourism Advertising Fund, is repealed.
This act shall take effect and be in force from and after July 1, 2025.
Section 57-1-64.1, Mississippi Code of 1972, which creates the Mississippi Tourism Association Marketing Advisory Board to assist the Mississippi Development Authority, is repealed.
2573 *SS26/R826* ~ OFFICIAL ~ 25/SS26/R826 ST:
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG PAGE 33 SECTION 17.
Section 9 of this act shall take effect and be in force from and after its passage.
Sections 1 through 8 and Sections 10 through 16 of this act shall take effect and be in force from and after July 1, 2025.
S.
B.
No.
2573 *SS36/R826SG* ~ OFFICIAL ~ 25/SS36/R826SG ST:
PAGE 29(ab\tb)
PAGE 34
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Amendments

2 amendments

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Action History

  1. Vetoed

  2. Enrolled Bill Signed

  3. Enrolled Bill Signed

  4. Motion to Reconsider Tabled

  5. Motion to Reconsider Tabled

  6. Motion to Reconsider Entered

  7. Conference Report Adopted

  8. Motion to Reconsider Entered (Haney, Denton)

  9. Conference Report Adopted

  10. Conference Report Filed

  11. Conference Report Filed

  12. Conferees Named Haney,Denton,Ford (54th)

  13. Conferees Named Johnson,Robinson,Thompson

  14. Decline to Concur/Invite Conf

  15. Returned For Concurrence

  16. Passed As Amended

  17. Amended

  18. Reconsidered

  19. Motion to Reconsider Entered (Haney, Denton)

  20. Passed

  21. Title Suff Do Pass

  22. DR - TSDP: AC To TO

  23. DR - TSDP: TO To AC

  24. Referred To Tourism;Accountability, Efficiency, Transparency

  25. Transmitted To House

  26. Passed

  27. Title Suff Do Pass

  28. DR - TSDP: GS To AC

  29. Referred To Government Structure;Accountability, Efficiency, Transparency

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 174 not signed on · 18 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (174)

174 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Adopt Conference Report

Passed 107 Yea · 9 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 64904
Democrat 38000
Independent 2000
Unaffiliated 3000
Total 107904
% of votes cast 89%8%0%3%
How each member voted (120)
Member Party Vote
Lancaster — Yea
Paden — Yea
Mr. Speaker — Yea
Bo Brown Democrat Yea
Bob Evans Democrat Yea
Bradford Blackmon Democrat Yea
Bryant W. Clark Democrat Yea
Carl Mickens Democrat Yea
Cedric Burnett Democrat Yea
Cheikh Taylor Democrat Yea
Christopher M. Bell Democrat Yea
Daryl Porter Democrat Yea
Earle S. Banks Democrat Yea
Fabian Nelson Democrat Yea
Gregory Holloway, Sr. Democrat Yea
Hester Jackson McCray Democrat Yea
Jeffery Harness Democrat Yea
Jeffrey Hulum III Democrat Yea
Jeramey Anderson Democrat Yea
John G. Faulkner Democrat Yea
John W. Hines, Sr. Democrat Yea
Juan Barnett Democrat Yea
Justis Gibbs Democrat Yea
Kabir Karriem Democrat Yea
Karl Gibbs Democrat Yea
Keith Jackson Democrat Yea
Kenji Holloway Democrat Yea
Lataisha Jackson Democrat Yea
Omeria Scott Democrat Yea
Oscar Denton Democrat Yea
Otis Anthony Democrat Yea
Percy W. Watson Democrat Yea
Robert L. Sanders Democrat Yea
Ronnie C. Crudup Democrat Yea
Solomon C. Osborne Democrat Yea
Stephanie Foster Democrat Yea
Tamarra Butler-Washington Democrat Yea
Timaka James-Jones Democrat Yea
Tracey T. Rosebud Democrat Yea
Willie Bailey Democrat Yea
Zakiya Summers Democrat Yea
Angela Cockerham Independent Yea
Shanda Yates Independent Yea
Andy Boyd Republican Yea
Becky Currie Republican Nay
Beth Luther Waldo Republican Yea
Bill Kinkade Republican Nay
Bill Pigott Republican Yea
Billy Adam Calvert Republican Nay
Brad Mattox Republican Yea
Brent Anderson Republican Yea
Brent Powell Republican Yea
C. Scott Bounds Republican Yea
Carolyn Crawford Republican Not Voting
Casey Eure Republican Yea
Celeste Hurst Republican Yea
Chris Johnson Republican Yea
Clay Deweese Republican Yea
Clay Mansell Republican Yea
Dan Eubanks Republican Nay
Dana McLean Republican Yea
Donnie Bell Republican Yea
Donnie Scoggin Republican Yea
Elliot Burch Republican Yea
Fred Shanks Republican Not Voting
Gene Newman Republican Yea
Greg Haney Republican Yea
Henry Zuber III Republican Yea
Jansen Owen Republican Nay
Jay McKnight Republican Yea
Jeff Hale Republican Yea
Jeffrey S. Guice Republican Yea
Jerry R. Turner Republican Yea
Jill Ford Republican Yea
Jim Estrada Republican Yea
Jimmy Fondren Republican Yea
Jody Steverson Republican Yea
Joey Hood Republican Not Voting
John Read Republican Yea
John Thomas "Trey" Lamar, III Republican Yea
Jonathan McMillan Republican Yea
Joseph Tubb Republican Yea
Josh Hawkins Republican Yea
Justin Keen Republican Nay
Karl Oliver Republican Yea
Ken Morgan Republican Yea
Kent McCarty Republican Yea
Kevin Blackwell Republican Not Voting
Kevin Felsher Republican Yea
Kevin Ford Republican Yea
Kevin Horan Republican Yea
Kimberly Remak Republican Yea
Lance Varner Republican Yea
Larry Byrd Republican Yea
Lee Yancey Republican Yea
Lester Carpenter Republican Yea
Manly Barton Republican Yea
Mark Tullos Republican Yea
Mike Thompson Republican Yea
Missy McGee Republican Yea
Noah Sanford Republican Yea
Philman Ladner Republican Nay
Price Wallace Republican Yea
Randy P. Boyd Republican Yea
Randy Rushing Republican Yea
Richard Bennett Republican Yea
Rob Roberson Republican Yea
Rodney Hall Republican Yea
Sam C. Mims, V Republican Yea
Sam Creekmore IV Republican Yea
Shane Aguirre Republican Yea
Stacey Hobgood-Wilkes Republican Nay
Stephen A. Horne Republican Yea
Steve Lott Republican Yea
Steve Massengill Republican Yea
Troy Smith Republican Nay
Vince Mangold Republican Yea
W.I. "Doc" Harris Republican Yea
William Tracy Arnold Republican Yea
Zachary Grady Republican Yea

Official roll call →

Passage as Amended

Passed 117 Yea · 2 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 74201
Democrat 38000
Independent 2000
Unaffiliated 3000
Total 117201
% of votes cast 98%2%0%1%
How each member voted (120)
Member Party Vote
Lancaster — Yea
Paden — Yea
Mr. Speaker — Yea
Bo Brown Democrat Yea
Bob Evans Democrat Yea
Bradford Blackmon Democrat Yea
Bryant W. Clark Democrat Yea
Carl Mickens Democrat Yea
Cedric Burnett Democrat Yea
Cheikh Taylor Democrat Yea
Christopher M. Bell Democrat Yea
Daryl Porter Democrat Yea
Earle S. Banks Democrat Yea
Fabian Nelson Democrat Yea
Gregory Holloway, Sr. Democrat Yea
Hester Jackson McCray Democrat Yea
Jeffery Harness Democrat Yea
Jeffrey Hulum III Democrat Yea
Jeramey Anderson Democrat Yea
John G. Faulkner Democrat Yea
John W. Hines, Sr. Democrat Yea
Juan Barnett Democrat Yea
Justis Gibbs Democrat Yea
Kabir Karriem Democrat Yea
Karl Gibbs Democrat Yea
Keith Jackson Democrat Yea
Kenji Holloway Democrat Yea
Lataisha Jackson Democrat Yea
Omeria Scott Democrat Yea
Oscar Denton Democrat Yea
Otis Anthony Democrat Yea
Percy W. Watson Democrat Yea
Robert L. Sanders Democrat Yea
Ronnie C. Crudup Democrat Yea
Solomon C. Osborne Democrat Yea
Stephanie Foster Democrat Yea
Tamarra Butler-Washington Democrat Yea
Timaka James-Jones Democrat Yea
Tracey T. Rosebud Democrat Yea
Willie Bailey Democrat Yea
Zakiya Summers Democrat Yea
Angela Cockerham Independent Yea
Shanda Yates Independent Yea
Andy Boyd Republican Yea
Becky Currie Republican Nay
Beth Luther Waldo Republican Yea
Bill Kinkade Republican Yea
Bill Pigott Republican Yea
Billy Adam Calvert Republican Yea
Brad Mattox Republican Yea
Brent Anderson Republican Yea
Brent Powell Republican Yea
C. Scott Bounds Republican Yea
Carolyn Crawford Republican Yea
Casey Eure Republican Yea
Celeste Hurst Republican Yea
Chris Johnson Republican Yea
Clay Deweese Republican Yea
Clay Mansell Republican Yea
Dan Eubanks Republican Nay
Dana McLean Republican Yea
Donnie Bell Republican Yea
Donnie Scoggin Republican Yea
Elliot Burch Republican Yea
Fred Shanks Republican Yea
Gene Newman Republican Yea
Greg Haney Republican Yea
Henry Zuber III Republican Yea
Jansen Owen Republican Yea
Jay McKnight Republican Yea
Jeff Hale Republican Yea
Jeffrey S. Guice Republican Yea
Jerry R. Turner Republican Yea
Jill Ford Republican Yea
Jim Estrada Republican Yea
Jimmy Fondren Republican Yea
Jody Steverson Republican Yea
Joey Hood Republican Yea
John Read Republican Yea
John Thomas "Trey" Lamar, III Republican Yea
Jonathan McMillan Republican Yea
Joseph Tubb Republican Yea
Josh Hawkins Republican Yea
Justin Keen Republican Yea
Karl Oliver Republican Yea
Ken Morgan Republican Yea
Kent McCarty Republican Yea
Kevin Blackwell Republican Yea
Kevin Felsher Republican Yea
Kevin Ford Republican Yea
Kevin Horan Republican Yea
Kimberly Remak Republican Yea
Lance Varner Republican Yea
Larry Byrd Republican Yea
Lee Yancey Republican Yea
Lester Carpenter Republican Yea
Manly Barton Republican Yea
Mark Tullos Republican Yea
Mike Thompson Republican Yea
Missy McGee Republican Yea
Noah Sanford Republican Yea
Philman Ladner Republican Yea
Price Wallace Republican Yea
Randy P. Boyd Republican Yea
Randy Rushing Republican Yea
Richard Bennett Republican Yea
Rob Roberson Republican Yea
Rodney Hall Republican Yea
Sam C. Mims, V Republican Yea
Sam Creekmore IV Republican Yea
Shane Aguirre Republican Yea
Stacey Hobgood-Wilkes Republican Not Voting
Stephen A. Horne Republican Yea
Steve Lott Republican Yea
Steve Massengill Republican Yea
Troy Smith Republican Yea
Vince Mangold Republican Yea
W.I. "Doc" Harris Republican Yea
William Tracy Arnold Republican Yea
Zachary Grady Republican Yea

Official roll call →

Passage

Passed 107 Yea · 9 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 66902
Democrat 36002
Independent 2000
Unaffiliated 3000
Total 107904
% of votes cast 89%8%0%3%
How each member voted (120)
Member Party Vote
Lancaster — Yea
Paden — Yea
Mr. Speaker — Yea
Bo Brown Democrat Yea
Bob Evans Democrat Yea
Bradford Blackmon Democrat Yea
Bryant W. Clark Democrat Not Voting
Carl Mickens Democrat Yea
Cedric Burnett Democrat Yea
Cheikh Taylor Democrat Yea
Christopher M. Bell Democrat Yea
Daryl Porter Democrat Yea
Earle S. Banks Democrat Yea
Fabian Nelson Democrat Yea
Gregory Holloway, Sr. Democrat Yea
Hester Jackson McCray Democrat Yea
Jeffery Harness Democrat Yea
Jeffrey Hulum III Democrat Yea
Jeramey Anderson Democrat Yea
John G. Faulkner Democrat Yea
John W. Hines, Sr. Democrat Yea
Juan Barnett Democrat Yea
Justis Gibbs Democrat Yea
Kabir Karriem Democrat Yea
Karl Gibbs Democrat Yea
Keith Jackson Democrat Yea
Kenji Holloway Democrat Yea
Lataisha Jackson Democrat Yea
Omeria Scott Democrat Yea
Oscar Denton Democrat Yea
Otis Anthony Democrat Yea
Percy W. Watson Democrat Yea
Robert L. Sanders Democrat Yea
Ronnie C. Crudup Democrat Yea
Solomon C. Osborne Democrat Yea
Stephanie Foster Democrat Yea
Tamarra Butler-Washington Democrat Yea
Timaka James-Jones Democrat Yea
Tracey T. Rosebud Democrat Yea
Willie Bailey Democrat Yea
Zakiya Summers Democrat Not Voting
Angela Cockerham Independent Yea
Shanda Yates Independent Yea
Andy Boyd Republican Yea
Becky Currie Republican Nay
Beth Luther Waldo Republican Yea
Bill Kinkade Republican Nay
Bill Pigott Republican Yea
Billy Adam Calvert Republican Nay
Brad Mattox Republican Yea
Brent Anderson Republican Yea
Brent Powell Republican Yea
C. Scott Bounds Republican Yea
Carolyn Crawford Republican Not Voting
Casey Eure Republican Yea
Celeste Hurst Republican Yea
Chris Johnson Republican Yea
Clay Deweese Republican Yea
Clay Mansell Republican Yea
Dan Eubanks Republican Nay
Dana McLean Republican Yea
Donnie Bell Republican Yea
Donnie Scoggin Republican Yea
Elliot Burch Republican Not Voting
Fred Shanks Republican Yea
Gene Newman Republican Yea
Greg Haney Republican Yea
Henry Zuber III Republican Yea
Jansen Owen Republican Yea
Jay McKnight Republican Yea
Jeff Hale Republican Yea
Jeffrey S. Guice Republican Nay
Jerry R. Turner Republican Yea
Jill Ford Republican Yea
Jim Estrada Republican Yea
Jimmy Fondren Republican Yea
Jody Steverson Republican Yea
Joey Hood Republican Yea
John Read Republican Yea
John Thomas "Trey" Lamar, III Republican Yea
Jonathan McMillan Republican Yea
Joseph Tubb Republican Yea
Josh Hawkins Republican Yea
Justin Keen Republican Nay
Karl Oliver Republican Yea
Ken Morgan Republican Yea
Kent McCarty Republican Yea
Kevin Blackwell Republican Yea
Kevin Felsher Republican Yea
Kevin Ford Republican Yea
Kevin Horan Republican Yea
Kimberly Remak Republican Yea
Lance Varner Republican Yea
Larry Byrd Republican Yea
Lee Yancey Republican Yea
Lester Carpenter Republican Yea
Manly Barton Republican Yea
Mark Tullos Republican Yea
Mike Thompson Republican Yea
Missy McGee Republican Yea
Noah Sanford Republican Yea
Philman Ladner Republican Yea
Price Wallace Republican Yea
Randy P. Boyd Republican Yea
Randy Rushing Republican Yea
Richard Bennett Republican Yea
Rob Roberson Republican Yea
Rodney Hall Republican Yea
Sam C. Mims, V Republican Yea
Sam Creekmore IV Republican Yea
Shane Aguirre Republican Yea
Stacey Hobgood-Wilkes Republican Nay
Stephen A. Horne Republican Nay
Steve Lott Republican Yea
Steve Massengill Republican Yea
Troy Smith Republican Nay
Vince Mangold Republican Yea
W.I. "Doc" Harris Republican Yea
William Tracy Arnold Republican Yea
Zachary Grady Republican Yea

Official roll call →

Passage

Passed 43 Yea · 8 Nay
Party YeaNayPresentNot Voting
Democrat 10300
Republican 28400
Unaffiliated 5100
Total 43800
% of votes cast 84%16%0%0%
How each member voted (51)
Member Party Vote
Horhn — Yea
Jordan — Yea
Parker — Yea
Robinson — Yea
Turner-Ford — Yea
Polk — Nay
Albert Butler Democrat Nay
Bradford Blackmon Democrat Yea
David Blount Democrat Yea
Derrick T. Simmons Democrat Yea
Gary Brumfield Democrat Nay
Hillman Terome Frazier Democrat Yea
Hob Bryan Democrat Yea
Joseph Thomas Democrat Yea
Juan Barnett Democrat Yea
Reginald Jackson Democrat Yea
Rod Hickman Democrat Yea
Sarita Simmons Democrat Yea
Sollie B. Norwood Democrat Nay
Andy Berry Republican Yea
Angela Burks Hill Republican Nay
Bart Williams Republican Yea
Benjamin Suber Republican Yea
Brian Rhodes Republican Yea
Brice Wiggins Republican Yea
Briggs Hopson Republican Yea
Chad McMahan Republican Nay
Chris Johnson Republican Yea
Chuck Younger Republican Yea
Daniel H. Sparks Republican Yea
Dean Kirby Republican Yea
Dennis DeBar, Jr. Republican Yea
J. Walter Michel Republican Yea
Jason Barrett Republican Yea
Jeff Tate Republican Yea
Jeremy England Republican Yea
Joel R. Carter, Jr. Republican Yea
Joey Fillingane Republican Yea
Joseph M. Seymour Republican Nay
Josh Harkins Republican Yea
Kathy L. Chism Republican Nay
Kevin Blackwell Republican Yea
Lydia Graves Chassaniol Republican Yea
Michael McLendon Republican Yea
Mike Thompson Republican Yea
Neil S. Whaley Republican Yea
Nicole Boyd Republican Yea
Philman Ladner Republican Yea
Rita Potts Parks Republican Yea
Scott DeLano Republican Yea
Tyler McCaughn Republican Yea

Official roll call →

Subjects

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Frequently asked questions

Who sponsors SB 2573?
SB 2573 is sponsored by Mike Thompson (Republican).
What is the current status of SB 2573?
This bill died with 2025 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2573?
Track SB 2573 free on One Click Politics — get push/email alerts when it moves.

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