Bill Text: MS HB1048 | 2011 | Regular Session | Introduced
Bill Title: Alcoholic beverages; impose fee to provide funds for maintenance Alcoholic Beverage Control Division facilities.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2011-02-01 - Died In Committee [HB1048 Detail]
Download: Mississippi-2011-HB1048-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Ways and Means
By: Representative Watson
House Bill 1048
AN ACT TO AUTHORIZE THE ALCOHOLIC BEVERAGE CONTROL DIVISION OF THE DEPARTMENT OF REVENUE TO COLLECT A FEE IN THE AMOUNT OF TWENTY CENTS ON EACH CASE OF ALCOHOLIC BEVERAGES STORED IN THE DIVISION'S WAREHOUSE OR RELATED FACILITIES; TO PROVIDE THAT THE REVENUE DERIVED FROM THE FEE SHALL BE PLACED INTO A SPECIAL FUND CREATED IN THE STATE TREASURY AND USED TO PAY THE COSTS OF REPAIR, RENOVATION, MAINTENANCE, UPGRADING AND MODERNIZATION OF THE ALCOHOLIC BEVERAGE CONTROL DIVISION WAREHOUSE AND RELATED EQUIPMENT AND FACILITIES IN GLUCKSTADT, MISSISSIPPI; TO AMEND SECTION 27-71-29, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) In addition to any other tax, markup fee or charge being collected from the sale of alcoholic beverages, the Alcoholic Beverage Control Division of the Department of Revenue shall charge and collect a fee in the amount of Twenty Cents (20�) on each case of alcoholic beverages stored in the division's warehouse or related facilities. The fee shall be collected by the division from each permittee at the time the alcoholic beverages are placed with the division for storage. The revenue derived from the fee imposed in this subsection (1) shall be deposited into the special fund created in subsection (2) of this section.
(2) (a) A special fund, to be designated as the "Alcoholic Beverage Control Division Facilities Fund" is created within the State Treasury. The fund shall consist of monies deposited therein under subsection (1) of this section and any other monies designated for deposit into the fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.
(b) Monies deposited into the fund may be expended by the Department of Revenue to pay the costs incurred for the repair, renovation, maintenance, upgrading and modernization of the Alcoholic Beverage Control Division warehouse and related equipment and facilities in Gluckstadt, Mississippi.
SECTION 2. Section 27-71-29, Mississippi Code of 1972, is amended as follows:
27-71-29. All taxes levied by this article shall be paid to the Department of Revenue in cash or by personal check, cashier's check, bank exchange, post office money order or express money order and shall be deposited by the department in the State Treasury on the same day collected, but no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the Department of Revenue.
All taxes levied under Section 27-71-7(1) and received by the department under this article shall be paid into the General Fund, and the three percent (3%) levied under Section 27-71-7(2) and received by the department under this article shall be paid into the special fund in the State Treasury designated as the "Alcoholism Treatment and Rehabilitation Fund" as required by law. Any funds derived from the sale of alcoholic beverages in excess of inventory requirements shall be paid not less often than annually into the General Fund.
The revenue derived from the fee imposed under Section 1(1) of this act shall be deposited into the special fund created in Section 1(2) of this act.
SECTION 3. Section 1 of this act shall be codified as a new section in Chapter 71, Title 27, Mississippi Code of 1972.
SECTION 4. This act shall take effect and be in force from and after July 1, 2011.
