Bill Text: MS SB2894 | 2026 | Regular Session | Engrossed
Bill Title: Local Improvement projects; require return of unexpended funds and earned interest.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2026-03-03 - Died In Committee [SB2894 Detail]
Download: Mississippi-2026-SB2894-Engrossed.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Finance
By: Senator(s) Harkins
Senate Bill 2894
(As Passed the Senate)
AN ACT TO REQUIRE THE RETURN OF UNEXPENDED, LOCAL IMPROVEMENT PROJECT FUNDS AND UNEXPENDED INTEREST EARNED ON THOSE FUNDS TO THE CAPITAL EXPENSE FUND; TO PROVIDE A PROCEDURE FOR WITHHOLDING A CERTAIN PERCENTAGE OF THE PAYMENTS AND ALLOCATIONS TO A MUNICIPALITY OR COUNTY UNDER SECTION 27-65-75 TO RECOVER FUNDS OWED TO THE CAPITAL EXPENSE FUND UNDER THIS ACT WHERE A COUNTY OR MUNICIPALITY FAILS TO RETURN SUCH FUNDS; TO AMEND SECTIONS 27-65-75, 27-104-371, 27-104-373 AND 27-104-375, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) (a) The remaining balance of any funds initially disbursed pursuant to the appropriation authority under Chapter 102, Laws of 2021, shall be returned to the Department of Finance and Administration by the appropriate entity within thirty (30) days of the effective date of this act if:
(i) A memorandum of understanding to govern the project for which the funds were disbursed has not been executed with the Department of Finance and Administration; or
(ii) Unexpended funds remain after three (3) years from the date of execution of the memorandum of understanding governing the project. The Department of Finance and Administration may grant one (1) six-month extension to the three-year deadline under this subparagraph pursuant to a written request from the entity.
(2) (a) Within thirty (30) days of the effective date of this act, the balance of any unexpended interest earned on the funds initially disbursed pursuant to the appropriation authority under Chapter 102, Laws of 2021, Section 27�104�371, Section 27-104-373, or Section 27�104�375 shall be returned to the Department of Finance and Administration by the appropriate entity.
(b) Upon receipt of any funds under paragraph (a) of this subsection, the State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds to the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds.
(3) (a) On or before one hundred and eighty (180) days after the effective date of this act, if a Memorandum of Understanding to govern the project for which the funds were disbursed has not been executed, the balance of any funds disbursed from the funds created in Section 27�104�371, Section 27�104�373 or Section 27�104�375 shall be returned to the Department of Finance and Administration by the appropriate entity.
(b) Upon receipt of any funds under paragraph (a) of this subsection, the State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds to the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds.
(4) (a) Where a county or municipality fails to return funds required under subsection (1), (2) or (3) of this section, Section 27�104�371(1)(b)(iii), Section 27�104�373(3)(c) or Section 27�104�375(2)(c), the Department of Finance and Administration shall notify the Auditor.
(b) Upon receipt of the notification, the State Auditor shall send the county or municipality a letter expressing the State Auditor's intent to seek recovery of the funds under Section 27�65�75 by issuing a certificate of noncompliance. If the funds have not been returned within thirty (30) days from the date of issuance of the letter of intent, the Auditor shall issue a certificate of noncompliance to the county or municipality and provide written notice of the certificate to the Department of Revenue.
(c) The Department of Revenue shall transfer the withheld allocations and payments under Section 27-65-75 to the Department of Finance and Administration.
(d) The State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds into the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds. Once a sum equal to the amount of funds owed to the state under this section by the county or municipality has been transferred into the Capital Expense Fund (Fund No. 6499C00000), the State Fiscal Officer shall certify to the State Auditor that the required funds have been returned to the Capital Expense Fund (Fund No. 6499C00000).
(e) Upon receipt of the certification by the State Fiscal Officer under paragraph (d) of this subsection, the State Auditor shall cancel the certificate of noncompliance and inform the Department of Revenue of such cancellation in writing.
SECTION 2. Section 27-65-75, Mississippi Code of 1972, is amended as follows:
27-65-75. On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:
(1) (a) On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) 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 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, 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 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 or Section 1 of this act, 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.
A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.
In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.
(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 paid to the state institution of higher learning or community or junior college. 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 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, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) 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, 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 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. 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 Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
1. The county:
a. Borders on the Mississippi Sound and the State of Alabama, or
b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;
2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;
3. Any debt service for the indebtedness incurred is outstanding; and
4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.
(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 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. The diversion shall end the month the indebtedness incurred by the county is satisfied. 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 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. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. 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 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. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the "State Aid Road Fund," created by Section 65-9-17. 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 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. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. 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;
(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; and
(c) One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.
For the purposes of this subsection, the term "gasoline, diesel fuel or kerosene taxes" means such taxes as defined in paragraph (f) of Section 27-5-101.
However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 1 of this act, the department shall withhold ten percent (10%) of the allocations and payments to the county that would otherwise be payable to the county under this subsection (4) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.
The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.
Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.
(5) On or before August 15, 2024, and each succeeding month thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) shall be paid into the special fund known as the Education Enhancement Fund created and existing under the provisions of Section 37-61-33.
(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.
(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 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). 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 education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
(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 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 under 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.
(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited 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 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.
(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
(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. 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, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of 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 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.
(16) (a) On or before August 15, 2000, 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 project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
(b) On or before August 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 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
(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).
(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 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:
(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) 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, 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.
(21) (a) On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) 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 57-101-3.
(b) On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
(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.
(23) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(24) (a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. 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 Development Authority Tourism Advertising Fund established under Section 57-1-64, 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 Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.
(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, and a detailed record of how the funds are spent.
(25) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
(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. 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.
(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
SECTION 3. Section 27-104-371, Mississippi Code of 1972, is amended as follows:
27-104-371. (1) (a)
A special fund, to be designated as the "2022 Local Improvements Projects
Fund," is created within the State Treasury. 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 * * * the Capital Expense Fund (Fund
No. 6499C00000).
(b) (i) The Department of Finance and Administration shall file biannual reports in summary form to the Legislative Budget Office on or before the first of October and the first of April each year. At a minimum, the reports shall include the latest status report from each entity under paragraph (c) of this subsection, the amount of disbursements to each entity, and the target date for project completion.
(ii) If any report required under paragraph (c) is more than thirty (30) days overdue, the Department of Finance and Administration shall notify the State Auditor. Upon notification, the State Auditor shall conduct such audit or investigations as the State Auditor deems necessary under this subsection.
(iii) Any unexpended balance of funds disbursed from the fund created by this section shall be returned to the Department of Finance and Administration by the appropriate entity within thirty (30) days:
1. Of the completion of the project as certified by the Department of Finance and Administration after reasonable efforts to consult with the entity that received monies from this fund; or
2. If unexpended funds remain after three (3) years from the date of execution of the memorandum of understanding governing the project. The Department of Finance and Administration may grant one (1) six-month extension to the three-year deadline under this item pursuant to a written request from the entity made within sixty (60) days of the effective date of this act.
(iv) Upon receipt of any funds under item (iii) of this paragraph (b), the State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds to the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds.
(c) Any state agency, local government entity or any other entity that receives funds from this fund and has not completed the project for which the entity received the funds shall file quarterly reports with the Department of Finance and Administration on dates determined by the Department of Finance and Administration. The contents of the report shall be determined by the Department of Finance and Administration but shall include, at a minimum, a status report on the progression of the project and a target date for project completion. The final report shall include an accounting of the total remaining balance of unused funds disbursed to the entity.
(2) Monies deposited into the fund shall be disbursed by the Department of Finance and Administration as follows:
(a) To the Department of Archives and History for the purpose of providing a grant to the Scott Ford House, Inc., to develop the property located at 136 East Cohea Street in the City of Jackson, the home of the former slave Mary Scott Green, to tell her story and that of other Mississippi midwives, and to develop the property located at 138 East Cohea Street in the City of Jackson as a house museum to tell the family story of the midwife Virginia Scott Ford.... $ 200,000.00
(b) To assist in paying costs associated with repair, renovation, furnishing and equipping of and upgrades and improvements to the Jackson Public School District's Career Development Center in Jackson, Mississippi.............................. $ 300,000.00
(c) To assist the Centreville Chamber of Commerce in paying costs associated with construction, furnishing and equipping of a recreation center and related facilities in the Town of Centreville, Mississippi....................................... $ 500,000.00
(d) To assist the Richards Community Center, Inc., in paying costs associated with recreational equipment and lights for the Richards Community Center.................................. $ 150,000.00
(e) To assist in paying costs associated with repair and renovation of the National Guard Armory in the Town of Gloster, Mississippi....................................... $ 250,000.00
(f) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue lighting and
park area......................................... $ 50,000.00
(g) To assist the City of Georgetown, Mississippi, in paying costs associated with Railroad Avenue
sidewalks......................................... $ 100,000.00
(h) To assist the City of Brookhaven, Mississippi, in paying costs associated with geometric improvements, signalization improvements, striping/signing and drainage improvements to Brookway Boulevard beginning at Interstate 55 and continuing east to U.S. Highway 51 $ 1,000,000.00
(i) To assist the Town of Byhalia, Mississippi, in paying costs associated with the Old School Commons restoration and upgrades necessary to meet ADA regulations................. $ 500,000.00
(j) To assist Marshall County, Mississippi, in paying costs associated with the Blackwater Road Bridge
project.......................................... $ 500,000.00
(k) To assist the Town of Tylertown, Mississippi, in paying costs associated with the renovation of the Civic Center and Mississippi State University Extension Service
offices.......................................... $ 450,000.00
(l) To assist the City of Durant, Mississippi, in paying costs associated with road repairs...................... $ 50,000.00
(m) To assist the Town of Goodman, Mississippi, in paying costs associated with road repairs................. $ 50,000.00
(n) To assist Holmes County, Mississippi, in paying costs associated with courthouse renovation.............. $ 150,000.00
(o) To assist the Town of Pickens, Mississippi, in paying costs associated with repair and renovation of the town police station................................................. $ 50,000.00
(p) To the Board of Supervisors of Lowndes County, Mississippi, to assist the Town of Crawford, Mississippi, in paying costs associated with infrastructure
needs............................................ $ 250,000.00
(q) To assist the City of D'Iberville, Mississippi, in paying costs associated with the extension of
Mallett Road...................................... $ 1,000,000.00
(r) To assist the Town of Coldwater, Mississippi, in paying costs associated with the acquisition of a fire
truck............................................ $ 350,000.00
(s) To assist the Town of Tunica, Mississippi, in paying costs associated with road repairs...................... $ 500,000.00
(t) To assist Tunica County, Mississippi, in paying costs associated with the extension of natural gas
lines............................................ $ 150,000.00
(u) To assist the City of Starkville, Mississippi, in paying costs associated with Northside Drive drainage channel improvements, mobilization, channel shaping and
grading.......................................... $ 250,000.00
(v) To assist the City of Starkville, Mississippi, in paying costs associated with J.L. King Center infrastructure, security and lighting......................................... $ 250,000.00
(w) To assist the City of Jackson, Mississippi, in paying costs associated with construction of a parking lot and related facilities for the Jackson Convention
Center........................................... $ 1,000,000.00
(x) To assist the City of Oxford, Mississippi, in paying costs associated with repair and renovation of a building to be used by the City of Oxford Police
Department........................................ $ 1,000,000.00
(y) To assist Perry County, Mississippi, in paying costs associated with the acquisition of a............................
fire truck........................................ $ 250,000.00
(z) To assist the City of Columbus, Mississippi, Fire and Rescue in paying costs associated with the acquisition of a fire engine................................................. $ 350,000.00
(aa) To assist the City of Fulton, Mississippi, in paying costs associated with the purchase of and repair and renovation of a building to house City Hall and repair and renovation of the former City Hall to house other city
departments....................................... $ 1,000,000.00
(bb) To assist Itawamba County, Mississippi, in paying costs associated with repair and renovation of the Itawamba County Courthouse and construction of a Justice Court................ $ 1,000,000.00
(cc) To assist Jones County, Mississippi, in paying costs associated with repair, renovation, upgrades and additions to the Jones County Law Enforcement Complex.................... $ 500,000.00
(dd) To assist the City of Laurel, Mississippi, in paying costs associated with additions to the Veterans Museum in Laurel, Mississippi....................................... $ 250,000.00
(ee) To assist Arise and Shine, Inc., with providing children and youth programs and services in Copiah County, Mississippi... $ 50,000.00
(ff) To assist the City of Crystal Springs, Mississippi, in paying costs associated with providing lighting for Pedestrian and Bicycle Corridor Federal Aid Project
No. STP-0130-00(013)LPA/107363-701000.............. $ 250,000.00
(gg) To assist in paying costs associated with repair and renovation of the Millsaps Heritage Center in the City of Hazlehurst, Mississippi....................................... $ 300,000.00
(hh) To assist the City of Ocean Springs, Mississippi, in paying costs associated with water system, sewer system and other infrastructure improvements and development of the Fayard project beautification.................................... $ 1,500,000.00
(ii) To assist the Diamondhead Fire District in paying various costs for the City Fire Department................. $ 25,000.00
(jj) To assist in paying various costs for the Fenton Fire Station in Hancock County, Mississippi............. $ 25,000.00
(kk) To assist in paying various costs for the County Farm Fire Station in Harrison County,
Mississippi....................................... $ 25,000.00
(ll) To assist in paying various costs for the Lizan Fire Station in Harrison County, Mississippi............ $ 25,000.00
(mm) To assist in paying various costs for the Saucier Fire Station in Harrison County, Mississippi............ $ 25,000.00
(nn) To assist in paying various costs for the Success Fire Station in Harrison County, Mississippi............ $ 25,000.00
department........................................ $ 400,000.00
(qq) To assist the City of Baldwyn, Mississippi, in paying costs associated with repairs to Winddance Drive necessary for trucking company weight restrictions....................... $ 100,000.00
(rr) To assist the City of Tupelo, Mississippi, in paying costs associated with lighting and curb upgrades to McCullough Boulevard................................................. $ 500,000.00
(ss) To assist the City of Booneville, Mississippi, in paying costs associated with the repair, replacement, adjustment and relocation of sewer lines and related sewer system infrastructure underneath and near the Northeast Mississippi Community College football field and surrounding
area............................................. $ 1,000,000.00
(tt) To assist Madison County, Mississippi, in paying costs associated with making improvements to Bozeman Road, beginning at its intersection with Mississippi Highway 463 and proceeding north.. $ 2,500,000.00
(uu) To assist the City of Madison, Mississippi, in paying costs associated with renovation of the Performing Arts Center and placement of utility lines under the
center........................................... $ 1,000,000.00
(vv) To assist the Town of Bruce, Mississippi, in paying costs associated with infrastructure improvements around and near both of the city's parks, including, but not limited to, paving town streets and parking lots, drainage improvements, water and sewer line repairs and extensions, and pavilion construction in such parks $ 400,000.00
(ww) To assist the Town of Bruce, Mississippi, in paying costs associated with repair and resurfacing of "Jimmy Beckley" Industrial Park Road............................................. $ 500,000.00
(xx) To assist the Town of Derma, Mississippi, in paying costs associated with water well repairs................. $ 50,000.00
(yy) To assist the Town of Vardaman, Mississippi, in paying costs associated with paving town streets.......... $ 150,000.00
(zz) To assist in paying costs associated with construction of an ambulance center for Tippah County
Hospital......................................... $ 500,000.00
(aaa) To assist the Town of Walnut, Mississippi, in paying costs associated with the purchase of a fire truck for the town's fire department........................................ $ 300,000.00
(ccc) To assist in paying costs associated with creating a SkillPath 2030 Lab for the North Tippah School
District......................................... $ 200,000.00
(ddd) To assist the City of Ripley, Mississippi, in paying costs associated with the purchase of equipment for the city's fire department........................................ $ 100,000.00
(eee) To assist the City of Ripley, Mississippi, in paying costs associated with various infrastructure....................
projects......................................... $ 200,000.00
(fff) To assist Mississippi Hills Heritage Area Alliance in paying costs associated with alliance
activities........................................ $ 100,000.00
(ggg) To assist in paying costs associated with exhibits with robotics and code training for students at the Issac Chapel Rosenwald Historical Museum and Education Center in Marshall County, Mississippi................................................. $ 200,000.00
On April 21, 2023, the Board of Supervisors of Marshall County shall transfer to the Issac Chapel Rosenwald Historical Museum and Education Center the remaining balance of all funds received from the Department of Finance and Administration under this paragraph (ggg).
(hhh) To assist Delta Health System in paying costs associated with capital improvements and infrastructure improvements related to patient room compliance and women's center services $ 2,000,000.00
(iii) To assist the City of Gautier, Mississippi, in paying costs associated with construction of the Mississippi Songwriters Performing Arts Center and improvements to Town Commons Park, including, but not limited to, parking and through roads for an amphitheater $ 4,000,000.00
(jjj) To assist the City of Senatobia, Mississippi, in paying costs associated with repair, renovation and upgrades to Front Street Fire Station...................................... $ 500,000.00
(kkk) To assist the City of Gautier, Mississippi, in paying costs associated with expansion of RV sites and paving at Shepard State Park............................................. $ 1,500,000.00
project.......................................... $ 500,000.00
(mmm) To assist in paying costs associated with construction of a firehouse for the Thorn Volunteer Fire Department in Chickasaw County, Mississippi............................... $ 50,000.00
Road............................................. $ 500,000.00
(ooo) To assist Monroe County, Mississippi, in paying costs associated with road maintenance and repairs....................
................................................. $ 500,000.00
(ppp) To assist the City of West Point, Mississippi, in paying costs associated with roof repair and/or replacement for Bryan Public Library.......................................... $ 250,000.00
(qqq) To assist in paying costs associated with the construction or purchase of a building for the Michael H. Ball Veterans of Foreign Wars Post 12191 in Carroll County,
Mississippi....................................... $ 200,000.00
(rrr) To assist the Town of Duck Hill, Mississippi, in paying costs associated with resurfacing streets.......... $ 200,000.00
(sss) To assist the Town of Carrollton, Mississippi, in paying various costs associated with the town's water tower project.... $ 20,000.00
(ttt) To assist in paying costs associated with various Winona-Montgomery County Consolidated School District renovation projects................................................. $ 7,000,000.00
(uuu) To assist in paying costs associated with a regional communications system for the Mississippi Organ Recovery Agency. $ 200,000.00
(vvv) To assist the City of Columbia, Mississippi, in paying costs associated with improvements to the city's downtown storm drainage system and related infrastructure................. $ 500,000.00
(www) To assist Marion County, Mississippi, in paying costs associated with pavement maintenance for........................
county roads...................................... $ 500,000.00
(xxx) To assist Lamar County, Mississippi, in paying costs associated with the Mental Health Diversion Center in Purvis, Mississippi................................................. $ 500,000.00
(yyy) To provide for the reimbursement of prior costs associated with acquisition and repair, renovation, furnishing and equipping of a building and related facilities for the Bovina Volunteer Fire Department in Warren County,
Mississippi....................................... $ 250,000.00
(zzz) To assist the City of Vicksburg, Mississippi, in paying costs associated with lighting for city baseball
fields........................................... $ 250,000.00
(aaaa) To assist Warren County, Mississippi, in paying costs associated with the purchase of culverts and construction and installation of sluice gates...................... $ 75,000.00
(bbbb) To assist the City of Grenada, Mississippi, in paying costs associated with road resurfacing for Southwest Frontage Road $ 250,000.00
(cccc) To assist Grenada County, Mississippi, in paying costs associated with construction and extension of New Industrial Park Road................................................. $ 500,000.00
(dddd) To assist Grenada County, Mississippi, in paying costs associated with resurfacing of National Guard Trout
Road............................................. $ 750,000.00
(eeee) To assist Tallahatchie County, Mississippi, in paying costs associated with roof repair for Phillip Community Center in Tallahatchie County, Mississippi.................. $ 50,000.00
(ffff) To assist the City of Petal, Mississippi, in paying costs associated with the construction of an access road beginning at or near the intersection of Central Avenue and M. J. Harris Drive in Petal, Mississippi, and running southerly into the Robert E. Russell Sports Complex.......................................... $ 500,000.00
(gggg) To assist the City of Iuka, Mississippi, in paying costs associated with road paving, purchase of utility vehicles for the city's police department and fire department, city park upgrades, library repair and purchase of a dump truck and two (2) police cars $ 250,000.00
(hhhh) To assist the City of Pontotoc, Mississippi, in paying costs associated with relocating the fire station on Main Street in the city to a less congested corner lot near the current location... $ 750,000.00
(iiii) To assist in paying costs associated with construction of the Agricola Multipurpose Center in George County, Mississippi $ 1,600,000.00
(jjjj) To assist in paying costs associated with industrial park wastewater replacement main in George County,
Mississippi....................................... $ 400,000.00
(kkkk) To assist in paying costs associated with construction of a multipurpose arena in Jackson County, Mississippi $ 750,000.00
(llll) To assist Jasper County, Mississippi, in paying costs associated with repairs, resurfacing and improvements to roads and bridges including, but not limited to, CR 195
and CR 215........................................ $ 650,000.00
(mmmm) To assist Smith County, Mississippi, in paying costs associated with repair and repaving of county
roads............................................ $ 250,000.00
(nnnn) To assist in paying costs associated with acquisition of motor vehicles for the Winston County Sheriff's Department... $ 150,000.00
(oooo) To assist Kemper County, Mississippi, in paying costs associated with a gas line project from Dekalb, Mississippi, to Scooba, Mississippi....................................... $ 500,000.00
(qqqq) To assist in paying costs associated with acquisition of motor vehicles for the Neshoba County Sheriff's Department... $ 150,000.00
(rrrr) To assist the Town of Scooba, Mississippi, in paying costs associated with the renovation of town
facilities........................................ $ 75,000.00
(ssss) To assist the City of Hattiesburg, Mississippi, in paying costs associated with improvements in infrastructure in the Midtown area of the city, including, but not limited to, roads, bridges, water, sewer, drainage, sidewalks, stormwater detention, land acquisition, utility relocation and
lighting.......................................... $ 1,750,000.00
(tttt) To assist the City of Hattiesburg, Mississippi, in paying costs associated with flood control, detention basins or other infrastructure improvements in and around.......................
Gordon's Creek.................................... $ 250,000.00
(uuuu) To assist Alcorn County, Mississippi, in paying costs associated with repair and renovation of the Alcorn County Courthouse $ 1,000,000.00
(vvvv) To assist in paying costs associated with Alcorn County School District improvements...................... $ 150,000.00
(wwww) To Alcorn County, Mississippi, to assist in paying Alcorn County Fire Chiefs and Firefighters Association
expenses......................................... $ 100,000.00
(xxxx) To assist the Jacinto Foundation, Inc., in paying costs associated with capital improvements, repairing, renovating, restoring, rehabilitating, preserving, furnishing and/or equipping the Jacinto Courthouse and related facilities in Alcorn County, Mississippi. $ 100,000.00
(yyyy) To assist Covington County, Mississippi, in paying costs associated with improvements to Kelly Creek Road and/or Fruitstand Road............................................. $ 200,000.00
(zzzz) To assist Jefferson Davis County, Mississippi, in paying costs associated with improvements to Willie Fortenberry Road, Gum Swamp Road and/or Sumrall Road.................... $ 100,000.00
(aaaaa) To assist the Town of Shubuta, Mississippi, in paying costs associated with refurbishing, repair, renovation, restoration and furnishing of the Town Hall
building......................................... $ 200,000.00
(bbbbb) To assist Coahoma Community College in paying costs associated with completion of the HVAC system for the Coahoma County Higher Education Center........................... $ 150,000.00
(ccccc) To assist Simpson County, Mississippi, in paying costs associated with various road paving
projects......................................... $ 500,000.00
(ddddd) To assist the Town of D'Lo, Mississippi, in paying costs associated with paving South Maple Street, Elm Street, North Oak Street and North Maple Street..................... $ 200,000.00
(eeeee) To provide funds to be distributed equally among the following fire departments in Simpson County, Mississippi, and Rankin County, Mississippi, to assist in paying various department costs: Braxton Fire Department, Cato Fire Department, Harrisville Volunteer Fire Department, Magee Fire Department, Mendenhall Fire Department, Simpson County Station 7 Fire Department, Old Pearl Volunteer Fire Department, Pinola Fire Department, Puckett Volunteer Fire Department and Shell Road Volunteer Fire Department......................... $ 150,000.00
(fffff) To assist in paying costs associated with the purchase of playground equipment for Houston Community Park in Itawamba County $ 50,000.00
(ggggg) To assist Newton County, Mississippi, in paying costs associated with upgrades and repairs to Tanglewood
Road............................................. $ 450,000.00
(hhhhh) To assist Scott County, Mississippi, in paying costs associated with infrastructure improvements on Coal Bluff Road.. $ 350,000.00
(iiiii) To assist the Town of Plantersville, Mississippi, in paying costs associated with infrastructure improvements and the purchase of equipment for the town's police
department........................................ $ 100,000.00
(jjjjj) To assist Oktibbeha County, Mississippi, in paying costs associated with upgrades and improvements to Maben Sturgis Road $ 1,000,000.00
(kkkkk) To assist the City of Starkville, Mississippi, in paying costs associated with the city's Main Street
project.......................................... $ 1,250,000.00
(lllll) To assist Humphreys County, Mississippi, in paying costs associated with repairs, including asbestos removal, to the Humphreys County Courthouse....................... $ 400,000.00
(mmmmm) To assist the City of New Albany, Mississippi, in paying costs associated with central business district renovations $ 250,000.00
(nnnnn) To assist the CREATE Foundation in paying costs associated with storm shelter and community center renovations in the Red Hill Community in Union County,
Mississippi....................................... $ 150,000.00
(ooooo) To the Board of Trustees of Southwest Mississippi Community College for the purpose of providing funds for the costs associated with the construction of a new outdoor multipurpose center on the campus of the college......................... $ 500,000.00
(ppppp) To Scenic Rivers Development Alliance for the purpose of making improvements at parks and facilities as follows: golf cart path repairs and course equipment upgrades at Quail Hollow Golf Course in Pike County; building repairs and equipment upgrades at Bogue Chitto Water Park in Pike County; building repairs, arena equipment and bleachers at Ethel Vance Park in Pike County; building repairs and fencing at Liberty Town Fields in Pike County; ADA sidewalk improvements and building repairs at Walkers Bridge Water Park in Walthall County; pier improvements, building improvements and road improvements at the County Outdoor Complex in Walthall County and park improvements in Franklin County................................... $ 1,000,000.00
(qqqqq) To assist the Caledonia Natural Gas District in paying costs associated with acquisition of three (3) pickup trucks to be used as service trucks................................. $ 150,000.00
(rrrrr) To assist Neshoba County, Mississippi, for the reimbursement of prior costs associated with transition to the MSWIN system........................................... $ 1,000,000.00
(sssss) To assist in paying costs associated with the Neshoba General Hospital Ambulance Enterprise.............. $ 250,000.00
(ttttt) To assist the Briarwood Pool in Jackson, Mississippi, in paying costs associated with ADA requirements and accessibility plan................................................. $ 250,000.00
(uuuuu) To assist Hinds County, Mississippi, in paying costs associated with Phase I White Oak Creek streambank erosion improvements to a portion of the creek running from at or near Old Canton Road to at or near Briarwood Drive in the City of Jackson, Mississippi $ 2,000,000.00
(vvvvv) To assist the City of Tupelo, Mississippi, in paying costs associated with improvements to...........................
Endville Road..................................... $ 500,000.00
(wwwww) To provide funds to Wayne County, Mississippi, to be distributed equally among the following volunteer fire departments in Wayne County, Mississippi, to assist in paying various department costs: Battles Volunteer Fire Department, Beat Four Volunteer Fire Department, Buckatunna Volunteer Fire Department, Central Volunteer Fire Department, Clara Volunteer Fire Department, Coyt Volunteer Fire Department, Crossroads Volunteer Fire Department, Denham Volunteer Fire Department, Ecutta Volunteer Fire Department, Hiwanee Volunteer Fire Department, Matherville Volunteer Fire Department, Maynor Creek Volunteer Fire Department, Mulberry Volunteer Fire Department, Pleasant Grove Volunteer Fire Department, Progress Volunteer Fire Department, Strengthford Volunteer Fire Department and Yellow Creek Volunteer Fire Department $ 340,000.00
(xxxxx) To assist the City of Waynesboro, Mississippi, in paying city fire department costs................. $ 70,000.00
(yyyyy) To assist the Town of State Line, Mississippi, in paying various department costs for Stateline Volunteer Fire Department................................................. $ 20,000.00
(zzzzz) To assist in paying various department costs for Richton Volunteer Fire Department in Perry County,
Mississippi....................................... $ 20,000.00
(aaaaaa) To assist the Town of State Line, Mississippi, in paying costs associated with acquisition of motor vehicles for the city's police department................................. $ 50,000.00
(cccccc) To assist the City of Raymond, Mississippi, in paying costs associated with renovation, rehabilitation and expansion of and additions to the city's police
station.......................................... $ 250,000.00
(dddddd) To assist Benton County, Mississippi, in paying costs associated with maintenance of roads and
bridges.......................................... $ 500,000.00
(eeeeee) To assist the Town of Potts Camp, Mississippi, in paying costs associated with the acquisition of a fire
truck............................................ $ 300,000.00
(ffffff) To assist the Town of Hickory Flat, Mississippi, in paying costs associated with the acquisition of equipment for the town's police department................................. $ 100,000.00
(gggggg) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 1 in Union County........................................... $ 500,000.00
(hhhhhh) To assist Union County, Mississippi, in paying costs associated with maintenance of roads in Supervisors District 2 in Union County........................................... $ 500,000.00
Hall............................................. $ 250,000.00
(jjjjjj) To assist the Town of Coffeeville, Mississippi, in paying costs associated with street
improvements...................................... $ 125,000.00
(kkkkkk) To assist the City of Water Valley, Mississippi, in paying costs associated with renovation of the Water Valley Civic Auditorium........................................ $ 225,000.00
(llllll) To assist Pearl River County, Mississippi, in paying costs associated with county road...............................
maintenance....................................... $ 500,000.00
(mmmmmm) To assist the City of Morton, Mississippi, in paying costs associated with repairs, resurfacing, upgrades and improvements to streets and roads around Morton High School and surrounding areas in the City of Morton.................................... $ 150,000.00
(nnnnnn) To provide funds to be distributed equally among the eight (8) volunteer fire departments in Scott County, Mississippi, to assist in paying various department costs and
expenses......................................... $ 200,000.00
(oooooo) To assist in paying costs associated with repair and renovation of facilities at Chautauqua Park in Crystal Springs, Mississippi....................................... $ 500,000.00
(pppppp) To assist Quitman Community Hospital in paying costs associated with improvements and upgrades to facilities and equipment $ 500,000.00
(qqqqqq) To provide funds to be distributed in the amount of $25,000.00 to fire departments in Prentiss County, Mississippi, to assist in paying equipment costs......................... $ 375,000.00
(rrrrrr) To assist the City of Senatobia, Mississippi, in paying costs associated with lighting and other improvements to city-owned facilities.................................. $ 1,000,000.00
(ssssss) To assist Tate County, Mississippi, in paying costs associated with road and infrastructure
improvements...................................... $ 5,000,000.00
(tttttt) To assist in paying costs associated with construction of an Agriculture Technology building at Independence High School in the Tate County School District.......... $ 750,000.00
(uuuuuu) To provide funds to be distributed equally among all volunteer fire departments in Clarke County, Mississippi, to assist in paying equipment costs and for
upgrades......................................... $ 150,000.00
(vvvvvv) To assist in paying costs associated with acquisition of motor vehicles with upfit, lights, cages and sirens, for the Clarke County Sheriff's...............................................
Department........................................ $ 100,000.00
(wwwwww) To assist Lincoln County, Mississippi, in paying costs associated with HVAC system and equipment repairs and/or replacement....................................... $ 500,000.00
(xxxxxx) To assist Jackson Metropolitan Technical Center in paying costs associated with roof and building repairs for its building................................................. $ 100,000.00
(yyyyyy) To assist Attala County, Mississippi, to provide funds for the acquisition of fire trucks for Carmack Volunteer Fire Department, Friendship Volunteer Fire Department, Providence Fire Department and Zama Volunteer Fire
Department........................................ $ 1,000,000.00
(zzzzzz) To assist Attala County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to county roads and bridges.......................... $ 1,000,000.00
(aaaaaaa) To assist Leake County, Mississippi, to provide funds for the acquisition of fire trucks, firefighting equipment and gear for volunteer fire departments in
Leake County...................................... $ 2,000,000.00
(bbbbbbb) To assist Attala County, Mississippi, in paying costs associated with repair and/or replacement of the roof for the Jack Post Industrial Building.......................... $ 1,000,000.00
(ccccccc) To assist the Town of West, Mississippi, in paying costs associated with repairs and improvements to town facilities $ 200,000.00
(ddddddd) To assist the City of Kosciusko, Mississippi, in paying costs associated with repair and maintenance of city facilities................................................. $ 500,000.00
(eeeeeee) To assist in paying costs associated with construction of a new building for American Legion Post No. 44 in Attala County, Mississippi............................... $ 300,000.00
(fffffff) To assist the City of Clinton, Mississippi, in paying costs associated with site work for and construction and development of streets, street lighting and signals, electrical and communications distribution systems and equipment, water system and sewer system infrastructure and related infrastructure within an area bound by U.S. Highway 80, Springridge Road, Interstate 20 and Clinton-Raymond Road/Madison Street in the City of Clinton......... $ 8,000,000.00
(ggggggg) To assist the Town of Flora, Mississippi, in paying costs associated with improvements to the town's water system and sewer system infrastructure............................. $ 1,000,000.00
(hhhhhhh) To assist Rankin County, Mississippi, in defraying expenses associated with repairs, resurfacing and other improvements to roads and bridges................................. $ 8,000,000.00
(iiiiiii) To assist the City of Brandon, Mississippi, in paying costs associated with infrastructure improvements............................................................... $ 2,000,000.00
(jjjjjjj) To assist the City of Pearl, Mississippi, in paying costs associated with construction of a bridge extending from the intersection of the extension of Ware Street and relocated St. Augustine Street to Pearson Road in the City of Pearl........ $ 500,000.00
of Long Beach, Mississippi........................ $ 1,500,000.00
(lllllll) To assist in paying costs associated with improvements to Lumpkin Stadium for the Long Beach School
District......................................... $ 100,000.00
(mmmmmmm) To provide $22,222.22 to each of the following fire departments in Choctaw County, Mississippi, to assist in paying various department costs: Chester Volunteer Fire Department, Town of Ackerman Fire Department, Bywy Volunteer Fire Department, Simpson Volunteer Fire Department, Town of Weir Fire Department, Panhandle Volunteer Fire Department, Union Volunteer Fire Department and Town of French Camp Fire Department and to provide $22,222.24 to the Reform Fire Department in Choctaw County, Mississippi, to assist in paying various department
costs............................................ $ 200,000.00
Department........................................ $ 120,000.00
(ooooooo) To provide funds to be distributed equally among the following fire departments in Webster County, Mississippi, to assist in paying various department costs: Town of Mathiston Volunteer Fire Department, City of Eupora Fire Department and Tomnolen Volunteer Fire
Department........................................ $ 60,000.00
(ppppppp) To assist the City of Eupora, Mississippi, in paying costs associated with street repairs, resurfacing and improvements $ 300,000.00
(qqqqqqq) To assist the City of Louisville, Mississippi, in paying the costs associated with constructing a road and other transportation infrastructure in the City of Louisville that will provide and improve access to land owned by the city designated for an economic development project on or near the location of Winston Plywood & Veneer................................................. $ 200,000.00
(rrrrrrr) To assist the Town of French Camp, Mississippi, in paying the costs associated with sidewalk repairs, lighting and improvements for the town's Historic Downtown District and School Street................................................. $ 100,000.00
(sssssss) To provide funds to Choctaw County, Mississippi, for repairs and resurfacing of roads.................. $ 500,000.00
(ttttttt) To assist the Town of Ackerman, Mississippi, in paying costs associated with street repairs, resurfacing and improvements................................................. $ 200,000.00
(uuuuuuu) To assist the Town of Mathiston, Mississippi, in paying costs associated with construction, repair, renovation, upgrades and improvements to the town's
facilities........................................ $ 100,000.00
(vvvvvvv) To assist Choctaw County, Mississippi, in paying costs associated with Courthouse renovations and
improvements...................................... $ 100,000.00
(wwwwwww) To assist American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities............................... $ 25,000.00
(xxxxxxx) To assist VFW Post 3806 in the City of Eupora, Mississippi, in paying costs associated with the Post building and Post activities........................................ $ 25,000.00
(yyyyyyy) To assist VFW Post 4540 in Winston County, Mississippi, in paying costs associated with the Post building and Post activities........................................ $ 25,000.00
(zzzzzzz) To assist the American Legion Post 82 in the Town of Ackerman, Mississippi, in paying costs associated with the Post building and Post activities............................... $ 25,000.00
(aaaaaaaa) To assist in paying the costs associated with land acquisition, site development and construction, furnishing and equipping of new buildings and facilities for, and the relocation of, the Mississippi Armed Forces Museum at Camp Shelby to property owned by the Mississippi Military Department and located near Camp Shelby in Forrest County,
Mississippi....................................... $ 6,000,000.00
(bbbbbbbb) To assist the City of Pascagoula, Mississippi, in paying costs associated with renovations of
city offices...................................... $ 1,000,000.00
(cccccccc) To assist the Town of Sardis, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges.............................. $ 250,000.00
(dddddddd) To assist the Town of Como, Mississippi, in paying costs associated with repairs, resurfacing and other improvements to roads and bridges................................. $ 250,000.00
(eeeeeeee) To assist the City of Bay Springs, Mississippi, in paying the costs associated with repairs to Payton Avenue $ 35,000.00
(ffffffff) To assist the Town of Heidelberg, Mississippi, in paying the costs associated with repairs to Walnut Street $ 45,000.00
(gggggggg) To assist East Jasper School District in paying the costs associated with the acquisition of the Old
Heidelberg Academy................................ $ 350,000.00
(hhhhhhhh) To assist the City of Hattiesburg, Mississippi, in paying the costs associated with improvements to Dabbs Street... $ 250,000.00
(iiiiiiii) To assist Lincoln County, Mississippi, in paying the costs associated with repairs and improvements to the county courthouse........................................ $ 350,000.00
(jjjjjjjj) To assist the City of Carthage, Mississippi, in paying the costs associated with the repair and renovation of the coliseum......................................... $ 600,000.00
(kkkkkkkk) To assist Holmes County, Mississippi, in paying the costs associated with the paving and improvements to
Salem/Courts Road................................. $ 600,300.00
(llllllll) To assist Tougaloo College in paying the costs associated with the improvement, renovation and preservation of the historic Mansion building......................... $ 600,000.00
(mmmmmmmm) To assist the City of Southaven, Mississippi, in paying costs associated with a traffic signal at the intersection of Airways Boulevard and
Guthrie Drive..................................... $ 270,000.00
(nnnnnnnn) To assist DeSoto County, Mississippi, in paying the costs associated with a traffic signal at the intersection of Byhalia Road and Hwy 305 in Lewisburg/Olive
Branch........................................... $ 270,000.00
(oooooooo) To assist Marshall County, Mississippi, in paying the costs associated with building the Chickasaw Trail Emergency Response Center........................................... $ 1,000,000.00
(pppppppp) To assist the Town of Terry, Mississippi, in paying the costs associated with the renovation of a community center.. $ 30,000.00
(qqqqqqqq) To assist the City of Byram, Mississippi, in paying the costs associated with bridge and drainage
projects......................................... $ 500,000.00
(rrrrrrrr) To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for Thalia Mara Hall............................................. $ 2,000,000.00
(ssssssss) To assist the City of Jackson, Mississippi, in paying costs associated with renovations and upgrades for the Jackson Planetarium....................................... $ 2,000,000.00
(tttttttt) To assist Panola County, Mississippi, in paying the costs associated with airport improvements......................
................................................. $ 500,000.00
(uuuuuuuu) To assist the Town of Sardis, Mississippi, in paying costs associated with the Sardis Lake Development
project.......................................... $ 1,700,000.00
(vvvvvvvv) To assist the Town of Noxapater, Mississippi, in paying the costs associated with paving, repairs and improvements to city streets.......................................... $ 250,000.00
(wwwwwwww) To assist the Town of Walnut Grove, Mississippi, in paying the costs associated with the purchase of a new fire truck $ 250,000.00
(xxxxxxxx) To assist the Lee County 4th District Community Development Group, a nonprofit corporation, in paying the costs associated with the construction/improvement to its community center $ 300,000.00
(yyyyyyyy) To assist the Windows of Amory, a nonprofit corporation, for expenses related to improvements and operations of the former First Christian Church, known as
"The Windows"..................................... $ 200,000.00
(zzzzzzzz) To assist the City of Aberdeen, Mississippi, in paying the costs associated with repairs and improvements to the Magnolias......................................... $ 150,000.00
(aaaaaaaaa) To assist Claiborne County, Mississippi, in paying the costs associated with repairs and improvements to historical structures in the county.......................... $ 75,000.00
(bbbbbbbbb) To assist Claiborne County, Mississippi, in paying the costs associated with the replacement of an air conditioning and heating system for the county...................................
jail............................................. $ 80,000.00
(ccccccccc) To assist Claiborne County, Mississippi, in paying the costs associated with the resurfacing of Russom-Westside Road $ 300,000.00
(ddddddddd) To assist the Summit Community Development Foundation in paying the costs associated with the Stand Pipe project $ 200,000.00
(eeeeeeeee) To assist the City of Natchez, Mississippi, in paying the costs associated with lighting of the Mississippi River Bridge................................................. $ 500,000.00
(fffffffff) To assist the City of Magee, Mississippi, in paying the costs associated with infrastructure
improvements...................................... $ 150,000.00
(ggggggggg) To assist the City of Mendenhall, Mississippi, in paying costs associated with infrastructure improvements $ 150,000.00
(hhhhhhhhh) To assist Montgomery County, Mississippi, in defraying expenses for infrastructure improvements and industrial facility......................................... $ 1,000,000.00
(iiiiiiiii) To assist Attala County, Mississippi, in paying the costs associated with roof repairs for a county-owned
building......................................... $ 600,000.00
(jjjjjjjjj) To assist the Mississippi Department of Transportation in paying the costs associated with an overpass for Old Highway 63 over Highway 98........................ $ 1,200,000.00
(kkkkkkkkk) To assist Greene County, Mississippi, in paying the costs associated with asbestos abatement and demolition of an abandoned factory building........................ $ 600,000.00
center........................................... $ 1,200,000.00
(mmmmmmmmm) To assist the Greene County School District in paying costs associated with tornado and wind damage at the McLain Attendance Center................................. $ 50,000.00
(nnnnnnnnn) To assist the City of D'Iberville, Mississippi, in paying the costs associated with upgrades, mitigation and improvements to the city marina................................... $ 750,000.00
(ooooooooo) To assist Jackson County, Mississippi, in paying the costs associated with the renovations and expansions of the Ball Park Road Fire Station................................. $ 750,000.00
(ppppppppp) To assist the City of Ocean Springs, Mississippi, in paying costs associated with improvements to Riley Road $ 500,000.00
(qqqqqqqqq) To assist the Pearl & Leaf Rivers Rails to Trails Recreational District in paying the costs associated with overlaying the trail from James Lynn Cartlidge Gateway to Carolyn McRaney Gateway and paving the parking lots at
stations......................................... $ 1,500,000.00
(rrrrrrrrr) To assist the City of Flowood, Mississippi, in paying the costs associated with infrastructure improvements to North Flowood Drive..................................... $ 2,000,000.00
(sssssssss) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 25 between Grants Ferry Road and Mississippi
Highway 471....................................... $ 4,000,000.00
(ttttttttt) To assist the City of Macon, Mississippi, in paying the costs associated with inspection, repairs and improvements to the Electric Department Office.................... $ 40,000.00
(uuuuuuuuu) To assist Noxubee County, Mississippi, in paying the costs associated with a roof replacement on the county courthouse $ 400,000.00
(vvvvvvvvv) To assist the City of Poplarville, Mississippi, in paying costs associated with the acquisition of a new fire truck. $ 500,000.00
(xxxxxxxxx) To assist the City of Gulfport, Mississippi, in paying costs associated with the Interconnecting Gulfport project related to the federal BUILD grant route, to include Pool Street Extension, Creosote Road Extension, and Daniel Boulevard Extension $ 3,500,000.00
(yyyyyyyyy) To assist Yazoo County, Mississippi, in paying the costs associated with the construction and repairs of the Lake George Bridge........................................... $ 3,000,000.00
(zzzzzzzzz) To assist Issaquena County, Mississippi, in paying the costs associated with the construction and repairs of the Mannie Road Bridge........................................... $ 1,500,000.00
(aaaaaaaaaa) To assist Sharkey County, Mississippi, in paying the costs associated with the construction and repairs of the Low Water Bridge Road Bridge................................ $ 1,500,000.00
(bbbbbbbbbb) To assist the Warren County Port Commission in defraying expenses for environmental and
permit........................................... $ 500,000.00
(cccccccccc) To assist Quitman County, Mississippi, in paying the costs associated with infrastructure improvements on county roads and bridges.......................................... $ 500,000.00
(dddddddddd) To assist Perry County, Mississippi, in paying the costs associated with the widening of
Cochran Road...................................... $ 600,000.00
(eeeeeeeeee) To assist the City of Richland, Mississippi, in paying the costs associated with the Highway 49 pedestrian crossover $ 500,000.00
(ffffffffff) To assist the City of Pearl, Mississippi, in paying the costs associated with the Pearl-Richland Intermodal Bridge $ 2,000,000.00
(gggggggggg) To assist the Mississippi Department of Transportation in paying the costs associated with improvements to Highway 21 in Sebastopol, Mississippi.............. $ 400,000.00
(iiiiiiiiii) To assist the City of Hernando, Mississippi, in paying the costs associated with infrastructure improvements to the Oak Grove and Highway 51...........................................
intersection...................................... $ 500,000.00
(kkkkkkkkkk) To assist the City of Tupelo, Mississippi, in paying costs associated with turnaround access at the Elvis Presley Birthplace........................................ $ 250,000.00
(llllllllll) To assist the City of Saltillo, Mississippi, in paying the costs associated with infrastructure improvements..... $ 250,000.00
(nnnnnnnnnn) To assist the City of Ridgeland, Mississippi, in paying the costs associated with the construction of the Commerce Park Connector Road.................................... $ 1,000,000.00
(oooooooooo) To assist the City of Ridgeland, Mississippi, in paying the costs associated with road paving and improvements to city streets.......................................... $ 1,500,000.00
(pppppppppp) To assist the City of Olive Branch, Mississippi, in paying the costs associated with infrastructure improvement on Pleasant Hill Road from SR 302 to Stateline
Road............................................. $ 750,000.00
(qqqqqqqqqq) To assist the Horn Lake Creek Basin Interceptor Sewer District in paying the costs associated with an infrastructure project.......................................... $10,000,000.00
(rrrrrrrrrr) To assist the City of Corinth, Mississippi, in paying the costs associated with the EFLAP Bridge Replacement... $ 500,000.00
(ssssssssss) To assist Alcorn County, Mississippi, in paying the costs associated with infrastructure improvements at the Getwell Road and Harper Road Intersection...................... $ 350,000.00
(tttttttttt) To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with improvements to the Blue Mountain Children's Park................................... $ 150,000.00
(uuuuuuuuuu) To assist the Town of Farmington, Mississippi, in paying the costs associated with computer equipment upgrades for city hall............................................. $ 25,000.00
(vvvvvvvvvv) To assist the City of Corinth, Mississippi, in paying the costs associated with the Corinth Veterans Honor Memorial $ 25,000.00
(wwwwwwwwww) To assist the University of Southern Mississippi in paying the costs associated with re-roofing the
coliseum......................................... $ 500,000.00
(xxxxxxxxxx) To assist Stone County, Mississippi, in paying the costs associated with road paving and improvements to county roads and bridges....................................... $ 500,000.00
(yyyyyyyyyy) To assist the City of Greenville, Mississippi, in paying the costs of construction and development of the downtown green space associated with the new federal courthouse as part of the Thad Cochran Project................................... $ 500,000.00
(zzzzzzzzzz) To assist the City of Greenville, Mississippi, in paying the costs of redevelopment of Hangar 173 at airport to assist the Mississippi Delta Community College (MDCC) Aerospace Maintenance Instruction Program............................... $ 1,500,000.00
(aaaaaaaaaaa) To assist the City of Cleveland, Mississippi, in paying the costs associated with the Airport Terminal Road Extension Project.......................................... $ 1,000,000.00
(bbbbbbbbbbb) To assist Tishomingo County, Mississippi, in paying the costs associated with a tornado siren and storm shelter at Carter's Branch Volunteer
Fire Department................................... $ 50,000.00
(ccccccccccc) To assist the Town of Marietta, Mississippi, in paying the costs associated with an infrastructure project $ 165,000.00
(ddddddddddd) To assist the Town of Mantachie, Mississippi, in paying the costs associated with modernizing the town's police force $ 100,000.00
(eeeeeeeeeee) To assist Tishomingo County, Mississippi, in paying the costs associated with a roof replacement for the Circuit Courthouse........................................ $ 400,000.00
(fffffffffff) To assist the City of Iuka, Mississippi, in paying the costs associated with repairs and improvements to city streets................................................. $ 150,000.00
(ggggggggggg) To assist the Yellow Creek Inland Port Authority in paying the costs associated with infrastructure and port improvement................................................. $ 1,500,000.00
(hhhhhhhhhhh) To assist Pontotoc County, Mississippi, in paying the costs associated with a Veteran's Service Center in Pontotoc................................................. $ 125,000.00
(iiiiiiiiiii) To assist Pontotoc County, Mississippi, in paying costs associated with improvements to the Fairgrounds/Exhibit Building Parking Project.......................... $ 100,000.00
(jjjjjjjjjjj) To assist the City of Calhoun City, Mississippi, in paying the costs associated with paving and improvements to city streets.......................................... $ 200,000.00
(kkkkkkkkkkk) To assist the Mississippi Arts and Entertainment Experience (The MAX) in paying the costs associated with upgrading exhibits......................................... $ 250,000.00
(lllllllllll) To assist Yazoo County, Mississippi, in paying costs associated with renovations at the Oakes African-American Cultural Center........................................... $ 100,000.00
(mmmmmmmmmmm) To assist the City of Pass Christian, Mississippi, in paying the costs associated with the Pass Christian Downtown Redevelopment Initiative................. $ 750,000.00
(nnnnnnnnnnn) To assist Clay County, Mississippi, in paying the costs associated with the renovations of the county
courthouse........................................ $ 350,000.00
(ooooooooooo) To assist the City of West Point, Mississippi, in paying the costs associated with road paving and improvements to city streets.......................................... $ 400,000.00
(ppppppppppp) To assist the City of Macon, Mississippi, for reimbursement to the city for engineers, clean up of debris, and to stabilize exterior of Electric Department when surrounding buildings collapsed (local state of emergency)............... $ 35,000.00
(qqqqqqqqqqq) To assist the Pascagoula Redevelopment Authority in paying the costs associated with the downtown revitalization project................................................. $ 750,000.00
(rrrrrrrrrrr) To assist the City of Eupora, Mississippi, in paying the costs associated with the construction of an amphitheater $ 50,000.00
(sssssssssss) To assist the City of Eupora, Mississippi, in paying the costs associated with a
walking trail..................................... $ 10,000.00
(ttttttttttt) To assist Lowndes County, Mississippi, in paying the costs associated with the construction, development, upgrades and improvements to the rail yard expansion at the West Bank Port, and other rail improvements in Lowndes County that provide otherwise support freight rail service to and from the West Bank Port $ 3,200,000.00
(uuuuuuuuuuu) To assist the City of Jackson, Mississippi, in paying the costs associated with the widening, straightening and clearing debris from Eubanks Creek from State Street to Old Canton Road.. $ 500,000.00
(vvvvvvvvvvv) To assist the Department of Finance and Administration in paying the costs associated with the development of the LeFleur's Bluff Otter Creek Golf Park and Connector Trail Project................................................. $13,250,000.00
(wwwwwwwwwww) To assist the City of Vicksburg, Mississippi, in paying costs associated with the river front development $ 3,500,000.00
(yyyyyyyyyyy) To assist the Marty Stuart Congress of Country Music Museum in paying the costs associated with the completion of the Ellis Theatre..................................... $ 500,000.00
(zzzzzzzzzzz) To assist the City of Water Valley, Mississippi, in paying the costs associated with upgrades and improvements to the city-owned electrical system...................... $ 500,000.00
(aaaaaaaaaaaa) To assist the North Mississippi Health Services in paying the costs associated with the unfinished dedicated operating room for cesarean deliveries at the hospital in Amory, Mississippi, which room may be used as a negative pressure room ...... $ 1,000,000.00
(bbbbbbbbbbbb) To assist the B.B. King Museum and Delta Interpretive Center in paying costs associated with renovations, repairs and improvements to the B.B. King Museum and
Club Ebony........................................ $ 2,500,000.00
(cccccccccccc) To assist the Department of Finance and Administration � Bureau of Building, Ground and Real Property Management for the Mississippi Sports Hall of Fame and Museum in paying costs associated with renovations, repairs and improvements to the Mississippi Sports Hall of Fame............................... $ 2,500,000.00
(dddddddddddd) To assist the Town of Macon, Mississippi, in paying costs associated with storm cleanup and emergency operation including storm debris.........................................
removal.......................................... $ 75,000.00
(eeeeeeeeeeee) To assist Noxubee County, Mississippi, in paying costs associated with repair of the Veterans
Building......................................... $ 25,000.00
(ffffffffffff) To assist Noxubee County, Mississippi, in paying costs associated with road maintenance
and repairs....................................... $ 150,000.00
(gggggggggggg) [Deleted]
(hhhhhhhhhhhh) To assist the Town of Vaiden, Mississippi, in paying costs associated with various infrastructure projects.... $ 100,000.00
(iiiiiiiiiiii) To assist the Town of McCool, Mississippi, in paying costs associated with various infrastructure projects.... $ 100,000.00
(jjjjjjjjjjjj) To assist the Tate County Heritage Museum in paying costs associated with acquisition and updating of exhibits and displays and repair, restoration, upgrades and improvements to equipment and facilities.................................... $ 50,000.00
(kkkkkkkkkkkk) To assist the Mississippi's Toughest Kids Foundation in paying the costs associated with:
(i) Design, preplanning, construction, furnishing and equipping of buildings and related facilities at Camp Kamassa in Copiah County, Mississippi; and
(ii) Design, preplanning, construction and development of infrastructure at Camp Kamassa in Copiah County,
Mississippi....................................... $ 1,000,000.00
SECTION 4. Section 27-104-373, Mississippi Code of 1972, is amended as follows:
27-104-373. (1) A special
fund, to be designated as the "2023 Local
Improvements Projects Fund," is created within the State Treasury.
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. Monies in the
fund shall be disbursed by the Department of Finance and Administration as
provided in Section 28 of Chapter 549, Laws of 2023. 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 * * *
the Capital Expense Fund (Fund No. 6499C00000).
(2) Contracts or purchases for projects funded with monies disbursed from the 2023 Local Improvements Projects Fund under Section 28 of Chapter 549, Laws of 2023, as amended by Section 1 of Chapter 510, Laws of 2024, that involve expenditures that are more than Five Thousand Dollars ($5,000.00) but not more than Seventy-five Thousand Dollars ($75,000.00), exclusive of freight and shipping charges, must be made from the lowest and best bidder without publishing or posting advertisements for bids after obtaining at least two (2) competitive written bids. Any such contracts or purchases that involve expenditures that are more than Seventy-five Thousand Dollars ($75,000.00), exclusive of freight and shipping charges, must be made from the lowest and best bidder after advertising for competitive bids and obtaining at least three (3) competitive written bids. "Competitive" means that the bids are developed based upon comparable identification of the needs and are developed independently and without knowledge of other bids or prospective bids. This provision of this subsection shall supersede any other provision of law to the contrary.
(3) (a) The Department of Finance and Administration shall file biannual reports in summary form to the Legislative Budget Office on or before the first of October and the first of April each year. At a minimum, the reports shall include the latest status report from each entity under subsection (4) of this section, the amount disbursed to each entity, and the target date for project completion.
(b) If any report required under subsection (4) is more than thirty (30) days overdue, the Department of Finance and Administration shall notify the State Auditor. Upon notification, the State Auditor shall conduct such audit or investigations as the State Auditor deems necessary under this subsection.
(c) Any unexpended balance of funds disbursed from the fund created by this section shall be returned to the Department of Finance and Administration by the appropriate entity within thirty (30) days:
(i) Of the completion of the project as certified by the Department of Finance and Administration after reasonable efforts to consult with the entity that received monies from this fund; or
(ii) If unexpended funds remain after three (3) years from the date of execution of the memorandum of understanding governing the project. The Department of Finance and Administration may grant one (1) six-month extension to the three-year deadline under this subparagraph pursuant to a written request from the entity made within sixty (60) days of the effective date of this act.
(d) Upon receipt of any funds under paragraph (c) of this subsection, the State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds to the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds.
(4) Any state agency, local government entity or any other entity that receives funds from this fund and has not completed the project for which the entity received the funds shall file quarterly reports with the Department of Finance and Administration on dates determined by the Department of Finance and Administration. The contents of the report shall be determined by the Department of Finance and Administration but shall include, at a minimum, a status report on the progression of the project and a target date for project completion. The final report shall include an accounting of the total remaining balance of unused funds disbursed to the entity.
SECTION 5. Section 27-104-375, Mississippi Code of 1972, is amended as follows:
27-104-375. (1)
There is created in the State Treasury a special fund to be designated as the
"2024 Local Improvements Projects 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. Monies in the fund shall be
disbursed by the Department of Finance and Administration, as provided in
Section 10 of Chapter 534, Laws of 2024. 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 * * * the Capital Expense Fund (Fund
No. 6499C00000). Any state agency that receives funds from the 2024 Local
Improvement Fund may escalate its budget upon receiving 2024 Local Improvement
Funds and expend such funds in accordance with the rules and regulations of the
Department of Finance and Administration in a manner consistent with the
escalation of federal funds.
(2) (a) The Department of Finance and Administration shall file quarterly reports in summary form with the Legislative Budget Office on the first of October and the first of April each year. At a minimum, the reports shall include the latest status report from each entity under subsection (3) of this section, the amount disbursed to each entity, and the target date for project completion.
(b) If any report required under subsection (3) is more than thirty (30) days overdue, the Department of Finance and Administration shall notify the State Auditor. Upon notification, the State Auditor shall conduct such audit or investigations as the State Auditor deems necessary under this subsection.
(c) Any unexpended balance of funds disbursed from the fund created by this section shall be returned to the Department of Finance and Administration by the appropriate entity within thirty (30) days:
(i) Of the completion of the project as certified by the Department of Finance and Administration after reasonable efforts to consult with the entity that received monies from this fund; or
(ii) If unexpended funds remain after three (3) years from the date of execution of the memorandum of understanding governing the project. The Department of Finance and Administration may grant one (1) six-month extension to the three-year deadline under this subparagraph pursuant to a written request from the entity made within sixty (60) days of the effective date of this act.
(d) Upon receipt of any funds under paragraph (c) of this subsection, the State Treasurer, in conjunction with the State Fiscal Officer, shall transfer such funds to the Capital Expense Fund (Fund No. 6499C00000) as unobligated funds.
(3) Any state agency, local government entity or any other entity that receives funds from this fund and has not completed the project for which the entity received the funds shall file quarterly reports with the Department of Finance and Administration on dates determined by the Department of Finance and Administration. The contents of the report shall be determined by the Department of Finance and Administration but shall include, at a minimum, a status report on the progression of the project and a target date for project completion. The final report shall include an accounting of the total remaining balance of unused funds disbursed to the entity.
SECTION 6. This act shall take effect and be in force from and after its passage and shall stand repealed on the day before its passage.
