Bill Text: MS SB2333 | 2020 | Regular Session | Enrolled
Bill Title: Fees; authorize Department of Revenue to charge and place in special fund to defray costs of shipping alcoholic beverages.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2020-07-01 - Approved by Governor [SB2333 Detail]
Download: Mississippi-2020-SB2333-Enrolled.html
MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Finance
By: Senator(s) Harkins
Senate Bill 2333
(As Sent to Governor)
AN ACT TO AMEND SECTION 67-1-37, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PRESCRIBE AND CHARGE A FEE TO DEFRAY THE COSTS OF SHIPPING ALCOHOLIC BEVERAGES THROUGH ITS ALCOHOLIC BEVERAGE CONTROL (ABC) DIVISION; TO AMEND SECTION 27-71-29, MISSISSIPPI CODE OF 1972, TO CREATE A SPECIAL FUND IN THE STATE TREASURY KNOWN AS THE "ABC SHIPPING FUND"; TO PROVIDE FOR THE DEPOSIT OF SHIPPING FEES CHARGED BY THE DEPARTMENT INTO THE ABC SHIPPING FUND FOR USE IN DEFRAYING THE DEPARTMENT'S EXPENSES IN SHIPPING ALCOHOLIC BEVERAGES; TO PROVIDE THAT NET PROCEEDS REMAINING IN THE FUND AFTER SUBTRACTING THE AMOUNT USED TO DEFRAY SHIPPING COSTS SHALL LAPSE INTO THE GENERAL FUND ON AUGUST 1 OF EVERY YEAR; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 67-1-37, Mississippi Code of 1972, is amended as follows:
67-1-37. (1) The Department of Revenue, under its duties and powers with respect to the Alcoholic Beverage Control Division therein, shall have the following powers, functions and duties:
(a) To issue or refuse to issue any permit provided for by this chapter, or to extend the permit or remit in whole or any part of the permit monies when the permit cannot be used due to a natural disaster or act of God.
(b) To revoke, suspend or cancel, for violation of or noncompliance with the provisions of this chapter, or the law governing the production and sale of native wines, 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 chapter. The department shall also be authorized to suspend the permit of any permit holder for being out of compliance with an order for support, as defined in Section 93-11-153. The procedure for suspension of a permit for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a permit suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a permit suspended for that purpose, shall be governed by Section 93-11-157 or Section 93-11-163, as the case may be. If there is any conflict between any provision of Section 93-11-157 or Section 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or Section 93-11-163, as the case may be, shall control.
(c) To prescribe forms of permits and applications for permits and of all reports which it deems necessary in administering this chapter.
(d) To fix standards, not in conflict with those prescribed by any law of this state or of the United States, to secure the use of proper ingredients and methods of manufacture of alcoholic beverages.
(e) To issue rules regulating the advertising of alcoholic beverages in the state in any class of media and permitting advertising of the retail price of alcoholic beverages.
(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; however, such containers shall not contain less than fifty (50) milliliters by liquid measure.
(g) Subject to the provisions of subsection (3) of Section 67-1-51, to issue rules and regulations governing the issuance of retail permits for premises located near or around schools, colleges, universities, churches and other public institutions, and specifying the distances therefrom within which no such permit shall be issued. The Alcoholic Beverage Control Division shall not issue a package retailer's or on-premises retailer's permit for the sale or consumption of alcoholic beverages in or on the campus of any public school, community or junior college, college or university.
(h) To adopt and promulgate, repeal and amend, such rules, regulations, standards, requirements and orders, not inconsistent with this chapter or any law of this state or of the United States, as it deems necessary to control the manufacture, importation, transportation, distribution and sale of alcoholic liquor, whether intended for beverage or nonbeverage use in a manner not inconsistent with the provisions of this chapter or any other statute, including the native wine laws.
(i) To call upon other administrative departments of the state, county and municipal governments, county and city police departments and upon prosecuting officers for such information and assistance as it may deem necessary in the performance of its duties.
(j) To prepare and submit to the Governor during the month of January of each year a detailed report of its official acts during the preceding fiscal year ending June 30, including such recommendations as it may see fit to make, and to transmit a like report to each member of the Legislature of this state upon the convening thereof at its next regular session.
(k) To inspect, or cause to be inspected, any premises where alcoholic liquors intended for sale are manufactured, stored, distributed or sold, and to examine or cause to be examined all books and records pertaining to the business conducted therein.
(l) To investigate the administration of laws in relation to alcoholic liquors in this and other states and any foreign countries, and to recommend from time to time to the Governor and through him to the Legislature of this state such amendments to this chapter, if any, as it may think desirable.
(m) To designate hours and days when alcoholic beverages may be sold in different localities in the state which permit such sale.
(n) To assign employees to posts of duty at locations where they will be most beneficial for the control of alcoholic beverages and to take any other action concerning persons employed under this chapter as authorized by law and taken in accordance with the rules, regulations and procedures of the State Personnel Board.
(o) To enforce the provisions made unlawful by Chapter 3, Title 67 and Section 97-5-49.
(p) To delegate its authority under this chapter to the Alcoholic Beverage Control Division, its director or any other officer or employee of the department that it deems appropriate.
(q) To prescribe and charge a fee to defray the costs of shipping alcoholic beverages, provided that such fee is determined in a manner provided by the department by rules and/or regulations adopted in accordance with the Mississippi Administrative Procedures Law.
(2) No alcoholic beverage shall be sold or consumed at any public athletic event at any public school, community or junior college, college or university.
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.
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, except for fees charged by the
department for the defraying of costs associated with shipping alcoholic
beverages. The revenue derived from
these fees shall be deposited by the department into a special fund, hereby
created in the State Treasury, which is designated the "ABC Shipping
Fund." The monies in this special fund shall be earmarked for use by the
department for any expenditure made to ship alcoholic beverages. Any net
proceeds remaining in the special fund on August 1 of any fiscal year shall lapse
into the General Fund. "Net proceeds" in this section means the
total of all fees collected by the department to defray the costs of shipping
less the actual costs of shipping.
SECTION 3. This act shall take effect and be in force from and after July 1, 2020.
