WeVote
Log In

Bill

Bill

SB 2802

Fire Protection Fee; levy on retail sale of fireworks.

2025 Regular Session Introduced by Robin Robinson

Provides recurring state funding from the insurance premium tax to municipal and county fire protection and EMS services, with specific allocation, use rules, and local millage req

Approved by Governor
#finance #waysandmeans
0
WeVote Research Nonpartisan
Bill Summary · SB 2802

Summary — SB 2802 (2025) — Municipal & County Fire Protection Funds

Status: Approved by Governor (Apr 23, 2025)
Introduced: Mar 14, 2025 — Sponsor: Sen. Robinson
Primary subject areas: Finance; Ways and Means
Statutory changes: Amends Miss. Code §§ 83-1-37 and 83-1-39

Purpose / Intent

To provide and codify recurring, dedicated funding from the state insurance premium tax to support municipal and county fire protection services (including emergency medical services and related training/equipment), and to set distribution and use rules for those funds.

Key provisions

  • Funding amounts

    • Directs the Department of Revenue to credit the State Treasurer for the following funds:
    • Municipal Fire Protection Fund — $7,500,000.00 annually (from insurance premium tax on fire insurance policies).
    • County Volunteer Fire Department Fund — $7,500,000.00 annually (in addition to existing collections).
    • Using 1990 as a base year, each fund also receives an amount equal to 10% of any growth after 1990 in the insurance premium tax on fire insurance gross premiums.

  • Distribution formulas

    • Municipal fund: each participating municipality receives $6,000, with the remainder distributed on a population basis using the most recent federal census.
    • County fund: each participating county receives $30,000, with the remainder distributed on a county-population basis (excluding municipal residents).

  • Permitted uses (municipalities and counties)

    • Training (including EMS), purchase/repair/refurbishing of fire trucks and equipment, capital construction tied to fire protection, insurance on county-owned equipment, fire protection service contracts (e.g., municipalities, legal fire districts, nonprofits), appropriations to legal fire protection districts, building-code compliance training and windstorm mitigation programs (as approved by the Commissioner of Insurance), and reasonable remuneration to volunteer firefighters consistent with Commissioner guidelines.

  • Local matching / local requirement

    • Each municipality must levy a tax of at least 0.25 mill on municipal property (or appropriate the equivalent from its general fund) for fire protection; counties may collect that millage for municipalities if allowed.
    • Municipalities must annually report to the Commissioner of Insurance and the State Fire Coordinator whether they are levying the required millage or having it collected by the county.

  • Administration and oversight

    • Funds are apportioned and paid by the Department of Insurance to eligible municipalities/counties certified by the Commissioner of Insurance.
    • The Commissioner of Insurance may promulgate guidelines and rules governing use of the funds.
    • Unspent rebate monies must be placed in a special fund with a Commissioner‑approved written plan for disposition/expenditure.

Who is affected

  • Incorporated municipalities and counties in Mississippi that participate and comply with statutory requirements.
  • Local fire departments and volunteer firefighters (training, equipment, potential remuneration).
  • Residents indirectly benefit from improved fire protection/EMS services.
  • Funding source: holders of fire insurance policies (via state insurance premium tax revenue allocation).

Procedural/timeline notes

  • House and committee amendments substantially rewrote the bill text; Committee Amendment No. 1 replaced original language.
  • Major legislative steps: referred to committees (Finance; Ways & Means; Education K‑16), conference reports, enrolled and signed, approved by Governor on Apr 23, 2025.
  • Some portions of the provided amendment text were truncated in the source; implementation will depend on complete codified language and any applicable administrative rules issued by the Commissioner of Insurance.

Observations

  • Although the bill title references a "levy on retail sale of fireworks," the enacted text (as amended) instead addresses allocations from the insurance premium tax to municipal and county fire funds. The final enacted statutes should be consulted for the authoritative language.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.