Bill Text: MS SB3063 | 2010 | Regular Session | Introduced
Bill Title: Light wine and beer; clarify law regarding sale of beer from hospitality carts and make certain technical changes to.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2010-02-02 - Died In Committee [SB3063 Detail]
Download: Mississippi-2010-SB3063-Introduced.html
MISSISSIPPI LEGISLATURE
2010 Regular Session
To: Finance
By: Senator(s) Kirby
Senate Bill 3063
AN ACT TO AMEND SECTION 67-3-17, MISSISSIPPI CODE OF 1972, TO CLARIFY THE AUTHORITY OF THE STATE TAX COMMISSION TO ISSUE HOSPITALITY CART PERMITS TO GOLF COURSES FOR THE SALE OF LIGHT WINE AND BEER; TO AMEND SECTION 27-71-301, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERMS "BREWER," "IMPORTER" AND "WINERY" FOR PURPOSES OF THE LAWS RELATING TO THE PRIVILEGE TAXES IMPOSED ON PERSONS ENGAGED IN THE MANUFACTURE, SALE OR DISTRIBUTION OF LIGHT WINE OR BEER; TO AMEND SECTION 27-71-335, MISSISSIPPI CODE OF 1972, TO DELETE OBSOLETE LANGUAGE THAT EXEMPTS BEER HELD BY A WHOLESALER OR DISTRIBUTOR FOR LESS THAN 48 HOURS FROM CERTAIN PROVISIONS OF THE LAW REGARDING LIGHT WINE AND BEER; TO AMEND SECTION 67-3-23, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE INFORMATION CONTAINED ON A LIGHT WINE OR BEER PERMIT TO BE DISCLOSED TO THE HOLDER OF A WHOLESALERS PERMIT AND TO LAW ENFORCEMENT AGENCIES OF THE STATE OR ANY POLITICAL SUBDIVISION THEREOF; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 67-3-17, Mississippi Code of 1972, is amended as follows:
67-3-17. (1) (a) Any person desiring to engage in any business taxable under Sections 27-71-303 through 27-71-317, Mississippi Code of 1972, either as a retailer, or as a wholesaler or distributor, or as a manufacturer, of light wines or beer, shall file with the commissioner an application for a permit allowing him to engage in such business. The application for a permit shall be filed on a blank to be furnished by the commissioner for that purpose, and shall contain a statement showing the name of the business, and if a partnership, firm or association, the name of each partner or member, and if a corporation the names of two (2) principal officers, the post office address, and the nature of business in which engaged. In case any business is conducted at two (2) or more separate places, a separate permit for each place of business shall be required.
(b) The applicant, at the time of filing such application for a permit or license to engage in such business, shall also file with the commissioner an oath, duly subscribed and sworn to by him before an officer authorized to administer oaths, that he will not allow any intoxicating liquor as defined by this chapter, including beer, wine and distilled spirits, or alcoholic, malt, or vinous liquors including beer and wine, having an alcoholic content of more than five percent (5%) by weight, to be kept, stored or secreted in or on the premises described in such permit or license, and that the applicant will not otherwise violate any law of this state, or knowingly allow any other person to violate any such law, while in or on such premises.
(c) Each application or filing made under this section shall include the social security number(s) of the applicant in accordance with Section 93-11-64, Mississippi Code of 1972.
(2) (a) A golf course that is the holder of a retail permit that desires to operate a hospitality cart, as defined in Section 27-71-303, shall file with the commissioner an application for a permit allowing him to engage in such activity. The application for a permit shall be filed on a blank to be furnished by the commissioner for that purpose, and shall contain such information as the commissioner shall require.
(b) A hospitality cart permit shall authorize the holder to sell light wine and beer from hospitality carts. All light wine and beer sold from a hospitality cart must be consumed within the boundaries of the golf course.
SECTION 2. Section 27-71-301, Mississippi Code of 1972, is amended as follows:
[Until July 1, 2010, this section will read:]
27-71-301. When used in this article the words and terms hereafter mentioned shall have the following definitions:
(a) "State Auditor" means the State Auditor of Public Accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.
(b) "Person" includes all natural persons or corporations, a partnership, an association, a joint venture, an estate, a trust, or any other group or combination acting as a unit and shall include the plural as well as the singular unless an intention to give another meaning thereto is disclosed in the context.
(c) "Consumer" means a person who comes into the possession of beer or light wine, the sale of which is authorized by Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of consuming it, giving it away or otherwise disposing of it in any manner except by sale, barter or exchange.
(d) "Retailer" means any person who comes into the possession of such light wines or beer for the purpose of selling it to the consumer, or giving it away, or exposing it where it may be taken or purchased or acquired in any other manner by the consumer.
(e) "Wholesaler" means any person who comes into possession of such light wine or beer for the purpose of selling, distributing, or giving it away to retailers or other wholesalers or dealers inside or outside of this state.
(f) "Commissioner" means the Chairman of the State Tax Commission or his duly appointed agents or employees.
(g) "Sale" includes the exchange of such light wines or beer for money, or giving away or distributing any such light wines or beer for anything of value.
(h) "Light wines or beer" means beer and light wines legalized for sale by the provisions of Chapter 3 of Title 67, Mississippi Code of 1972.
(i) "Distributor" includes every person who receives either from within or from without this state, from a brewery, a winery or any other source, light wines or beer as defined in Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of distributing or otherwise disposing of such light wines or beer to a wholesaler or retailer of such light wines or beer.
(j) "Brewpub" means the premises of any restaurant, as defined in Section 67-1-5, Mississippi Code of 1972, in which light wine or beer is manufactured or brewed, subject to the production limitation imposed in Section 67-3-22, for consumption exclusively on the premises. "Premises," for the purpose of this paragraph (j) for a brewpub operated by a hospitality operator, means only those areas immediately adjacent and connected to the brewing facility where food is normally sold and consumed. "Premises," for the purposes of this paragraph (j) for a brewpub not operated by a hospitality operator, means those areas normally used by the brewpub to conduct business and shall include the selling areas, brewing areas and storage areas. For purposes of this paragraph (j), hospitality operator shall have the meaning ascribed to such term in Section 67-33-22.
(k) "Hospitality cart" means a mobile cart from which alcoholic beverages and light wine and beer are sold on a golf course and for which a hospitality cart permit has been issued under Section 67-1-51 or Section 67-3-22.
(l) "Brewer" means any person who manufactures or produces beer for the purpose of selling, distributing or giving it away to wholesalers or distributors inside or outside this state.
(m) "Importer" means any person who shall act as an agent for a brewer, foreign or domestic, located outside this state that sells, distributes or gives light wine or beer to wholesalers or distributors inside or outside this state.
(n) "Winery" means any person who manufactures light wine for the purpose of selling, distributing or giving it away to wholesalers or distributors inside or outside this state.
[From and after July 1, 2010, this section will read:]
27-71-301. When used in this article the words and terms hereafter mentioned shall have the following definitions:
(a) "State Auditor" means the State Auditor of Public Accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.
(b) "Person" includes all natural persons or corporations, a partnership, an association, a joint venture, an estate, a trust, or any other group or combination acting as a unit and shall include the plural as well as the singular unless an intention to give another meaning thereto is disclosed in the context.
(c) "Consumer" means a person who comes into the possession of beer or light wine, the sale of which is authorized by Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of consuming it, giving it away or otherwise disposing of it in any manner except by sale, barter or exchange.
(d) "Retailer" means any person who comes into the possession of such light wines or beer for the purpose of selling it to the consumer, or giving it away, or exposing it where it may be taken or purchased or acquired in any other manner by the consumer.
(e) "Wholesaler" means any person who comes into possession of such light wine or beer for the purpose of selling, distributing, or giving it away to retailers or other wholesalers or dealers inside or outside of this state.
(f) "Commissioner" means the Commissioner of Revenue of the Department of Revenue or his duly appointed agents or employees.
(g) "Sale" includes the exchange of such light wines or beer for money, or giving away or distributing any such light wines or beer for anything of value.
(h) "Light wines or beer" means beer and light wines legalized for sale by the provisions of Chapter 3 of Title 67, Mississippi Code of 1972.
(i) "Distributor" includes every person who receives either from within or from without this state, from a brewery, a winery or any other source, light wines or beer as defined in Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of distributing or otherwise disposing of such light wines or beer to a wholesaler or retailer of such light wines or beer.
(j) "Brewpub" means the premises of any restaurant, as defined in Section 67-1-5, Mississippi Code of 1972, in which light wine or beer is manufactured or brewed, subject to the production limitation imposed in Section 67-3-22, for consumption exclusively on the premises. "Premises," for the purpose of this paragraph (j) for a brewpub operated by a hospitality operator, means only those areas immediately adjacent and connected to the brewing facility where food is normally sold and consumed. "Premises," for the purposes of this paragraph (j) for a brewpub not operated by a hospitality operator, means those areas normally used by the brewpub to conduct business and shall include the selling areas, brewing areas and storage areas. For purposes of this paragraph (j), hospitality operator shall have the meaning ascribed to such term in Section 67-33-22.
(k) "Hospitality cart" means a mobile cart from which alcoholic beverages and light wine and beer are sold on a golf course and for which a hospitality cart permit has been issued under Section 67-1-51 or Section 67-3-17.
(l) "Brewer" means any person who manufactures or produces beer for the purpose of selling, distributing or giving it away to wholesalers or distributors inside or outside this state.
(m) "Importer" means any person who shall act as an agent for a brewer, foreign or domestic, located outside this state that sells, distributes or gives light wine or beer to wholesalers or distributors inside or outside this state.
(n) "Winery" means any person who manufactures light wine for the purpose of selling, distributing or giving it away to wholesalers or distributors inside or outside this state.
SECTION 3. Section 27-71-335, Mississippi Code of 1972, is amended as follows:
27-71-335. * * * Any light wines or beer transported into this state from a point outside this state, or from point-to-point within this state in violation of the provisions of this article, or any light wines or beer held or possessed by any person within this state on which the legal and proper tax has not been paid when due, whether such person be a wholesaler, retailer or distributor, or individual, and whether such beer be for sale or storage or individual use, except * * * light wines or beer held in storage by licensed manufacturers or producers, are hereby declared to be contraband goods, and there is hereby imposed and assessed, as tax and penalty, to be collected by the commissioner, an amount equal to the amount of the excise tax otherwise imposed under the Mississippi Wine and Beer Tax Law, plus a penalty of one hundred percent (100%) of the amount of such tax; or, at the option of the commissioner, the same may be seized by the commissioner or his agents or any sheriff, or other lawful officer, and shall be dealt with in the following manner, to wit:
Such officer seizing said light wines or beer shall immediately make complaint under oath before the proper justice court judge, stating the facts connected with said seizure by him, giving the name or names of the person or persons found in possession or control of such light wines or beer, and giving the name of the owner of such light wines or beer, if the same be known to him, whereupon the said justice court judge shall summon into his court all interested parties, and may issue a writ of seizure, if said property or any part of it is not in the possession of the officer seizing same, for the seizure of said light wines or beer and the summoning of the interested parties into court, as in proceedings for the enforcement of purchase money security interests in the property. If any person claims that the light wines or beer were unlawfully seized or that the tax thereon had been paid prior to such seizure, he may file his claim therefor under oath, stating in detail why said light wines or beer or any of it so seized should not be confiscated, and said affidavit shall state the market value of the property so claimed by him, which amount as so fixed shall determine the jurisdiction of the court as to the amount involved or the value of the property.
If the affidavit fixes the value of the property at Two Hundred Dollars ($200.00) or less, the said justice court judge shall finally dispose of the issue in the case joined under his direction, but if the affidavit fixes the value of the property at more than Two Hundred Dollars ($200.00), the justice court judge before whom the case is returnable shall forthwith present said case to the circuit court of the county or county court having jurisdiction to try the case, where the issue shall, under the direction of the circuit court, or county court, be joined between the State of Mississippi and the said claimant, and the case there tried as in other cases. If no claim be interposed by any party in interest on or before the return day of the summons and writ of seizure, the justice court judge on the return day shall hear the cause, and dispose of the property, and may order such light wines or beer to be destroyed. In the event the property is claimed by any party in interest and issue joined in any court having jurisdiction of the case, such court trying the case shall have the rights of the state and the claimant determined in a trial according to the rules of procedure for such court, and if it be determined that any property involved in said trial was kept or possessed in violation of any provisions of this article or that any tax due thereon had not been paid prior to the seizure of such property, it shall be ordered destroyed. Any person so owning or possessing such light wines or beer shall be guilty of misdemeanor and, upon conviction thereof, shall be fined not more than One Thousand Dollars ($1,000.00), or be sentenced to serve a period in the county jail of not more than six (6) months, or both in the discretion of the court. But in all such trials and proceedings as provided for in this section the claimant may, before he shall file his claim, be required to execute a solvent bond in sufficient amount to cover all costs that may likely accrue, conditioned that he will pay all costs of the case that may be adjudged against him, and in the event the claimant fails to establish his claim or any part of it to said property, it may be taxed for all, or any part of the costs of the case, and judgment shall go against his sureties for all costs adjudged against him.
SECTION 4. Section 67-3-23, Mississippi Code of 1972, is amended as follows:
67-3-23. Upon receipt of an application for a permit to engage in any business taxable under the provisions of Sections 27-71-303 through 27-71-317, Mississippi Code of 1972, and the oath required by Section 67-3-17, the commissioner shall issue to such applicant, without cost, a permit to engage in such business upon condition that the applicant shall obtain a license and pay the tax imposed under the provisions of law for the privilege of engaging, or continuing, in such business. Such permit shall be displayed at all times in some conspicuous place at the applicant's place of business. No permit shall be transferable. Information contained on a permit may be disclosed to the holder of a wholesalers permit and to law enforcement agencies of the state or any political subdivision thereof.
SECTION 5. This act shall take effect and be in force from and after its passage.
