l9n/ Mississippi

2016 Regular Session

House Bill 167

Sales tax; withhold portion of diversion to municipality that fails to comply with audit requirement.

Became law as Chapter 361, Laws of 2016, signed April 6, 2016, 58 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF THE STATE AUDITOR ISSUES A CERTIFICATE OF NONCOMPLIANCE, THE DEPARTMENT OF REVENUE SHALL WITHHOLD TEN PERCENT OF THE ALLOCATIONS AND PAYMENTS TO THE MUNICIPALITY THAT WOULD OTHERWISE BE PAYABLE TO THE MUNICIPALITY UNTIL SUCH TIME THAT THE DEPARTMENT RECEIVES WRITTEN NOTICE OF THE CANCELLATION OF A CERTIFICATE OF NONCOMPLIANCE FROM THE STATE AUDITOR; TO PROVIDE THAT IF THE DEPARTMENT OF REVENUE HAS MADE ERRONEOUS DISBURSEMENTS TO A MUNICIPALITY AS A DIVERSION OF SALES TAX REVENUE FOR A PERIOD OF THREE 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 YEARS BEGINNING WITH THE DATE OF THE FIRST ERRONEOUS DISBURSEMENT; TO PROVIDE THAT 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 YEAR BEGINNING WITH THE DATE OF THE FIRST ERRONEOUS DISBURSEMENT; TO BRING FORWARD SECTION 21-35-31, MISSISSIPPI CODE OF 1972, WHICH REQUIRES MUNICIPALITIES TO HAVE AN ANNUAL AUDIT OR REPORT REGARDING THEIR BOOKS, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

1 co-sponsor

Alex Monsour

Its course

February 8 to April 6, 2016, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action19 actions on 14 days

In the House of RepresentativesFeb 8 to Mar 324 days

Accountability, Efficiency,TransparencyFeb 8 to Feb 2214 days

Revenue and Expenditure General BillsFeb 22 to Feb 231 day

Accountability, Efficiency,TransparencyFeb 23 to Feb 230 days

In the SenateMar 3 to Mar 2926 days

Accountability, Efficiency, TransparencyMar 11 to Mar 2211 days

With the GovernorMar 29 to Apr 68 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives floor amendmentAdopted

    Adopted Mar 2

  • House of Representatives floor amendmentAdopted

    Adopted Mar 3

  • Senate floor amendmentPending

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Feb 8 – Mar 3

  1. Feb 8Referred to the House committees on Accountability, Efficiency,Transparency and on Revenue and Expenditure General Bills
  2. Feb 22Reported from AC to GB in the House: title sufficient, do pass
  3. Feb 23Reported from GB to AC in the House: title sufficient, do pass
  4. Reported from committee in the House: title sufficient, do pass
  5. Feb 25Read the third time in the House
  6. Mar 2Amended in the House
  7. Tabled in the House, subject to being called up again
  8. Mar 3Amended in the House
  9. Passed the House as amended

In the Senate Mar 8 – Mar 29

  1. Mar 8Sent to the Senate
  2. Mar 11Referred to the Senate committee on Accountability, Efficiency, Transparency
  3. Mar 22Reported from committee in the Senate: title sufficient, do pass
  4. Mar 29Passed the Senate

To the Governor Mar 29 – Apr 6

  1. Mar 29Motion in the Senate to reconsider entered
  2. Mar 31Motion in the Senate to reconsider tabled
  3. Returned to the House for enrolling
  4. Apr 1Enrolled bill signed in the Senate
  5. Apr 4Enrolled bill signed in the House
  6. Apr 6Approved by the Governor
All 19 actions, as published
  1. Feb 8Referred To Accountability, Efficiency,Transparency;Revenue and Expenditure General BillsHouse of Representatives
  2. Feb 22DR - TSDP: AC To GBHouse of Representatives
  3. Feb 23DR - TSDP: GB To ACHouse of Representatives
  4. Feb 23Title Suff Do PassHouse of Representatives
  5. Feb 25Read the Third TimeHouse of Representatives
  6. Mar 2AmendedHouse of Representatives
  7. Mar 2Tabled Subject To CallHouse of Representatives
  8. Mar 3AmendedHouse of Representatives
  9. Mar 3Passed As AmendedHouse of Representatives
  10. Mar 8Transmitted To SenateHouse of Representatives
  11. Mar 11Referred To Accountability, Efficiency, TransparencySenate
  12. Mar 22Title Suff Do PassSenate
  13. Mar 29PassedSenate
  14. Mar 29Motion to Reconsider EnteredSenate
  15. Mar 31Motion to Reconsider TabledSenate
  16. Mar 31Returned For EnrollingSenate
  17. Apr 1Enrolled Bill SignedSenate
  18. Apr 4Enrolled Bill SignedHouse of Representatives
  19. Apr 6Approved by GovernorGovernor