Local Option Alcoholic Beverage Control Law; revise definition of "qualified resort area"., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: State Affairs

By: Representative Zuber

House Bill 1330

(As Sent to Governor)

AN ACT TO AMEND SECTION 67-1-5, MISSISSIPPI CODE OF 1972, TO
REVISE THE DEFINITION OF THE TERM "QUALIFIED RESORT AREA" UNDER THE
LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW; TO AMEND SECTION    67–1–7, MISSISSIPPI CODE OF 1972, TO
AUTHORIZE THE GOVERNING AUTHORITIES FOR CERTAIN QUALIFIED RESORT AREAS TO
PROVIDE, BY ORDINANCE, THAT PACKAGE RETAILER'S PERMITS MAY BE ISSUED IN THE
APPLICABLE QUALIFIED RESORT AREAS AND THAT ALCOHOLIC BEVERAGES MAY BE RECEIVED,
STORED, SOLD, POSSESSED AND DISTRIBUTED IN ACCORDANCE WITH SUCH PERMITS;
AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  Section
67-1-5, Mississippi Code of 1972, is amended as follows:

67-1-5.  For the purposes of
this article and unless otherwise required by the context:

(a)  "Alcoholic
beverage" means any alcoholic liquid, including wines of more than five
percent (5%) of alcohol by weight, capable of being consumed as a beverage by a
human being, but shall not include light wine, light spirit product and beer,
as defined in Section 67-3-3, but shall include native wines, native spirits,
and craft spirits.  The words "alcoholic beverage" shall not include
ethyl alcohol manufactured or distilled solely for fuel purposes or beer of an
alcoholic content of more than eight percent (8%) by weight if the beer is
legally manufactured in this state for sale in another state.

(b)
"Alcohol" means the product of distillation of any fermented liquid,
whatever the origin thereof, and includes synthetic ethyl alcohol, but does not
include denatured alcohol or wood alcohol.

(c)  "Distilled
spirits" means any beverage containing more than six percent (6%) of
alcohol by weight produced by distillation of fermented grain, starch, molasses
or sugar, including dilutions and mixtures of these beverages.

(d)  "Wine"
or "vinous liquor" means any product obtained from the alcoholic
fermentation of the juice of sound, ripe grapes, fruits, honey or berries and
made in accordance with the revenue laws of the United States.

(e)  "Person"
means and includes any individual, partnership, corporation, association or
other legal entity whatsoever.

(f)
"Manufacturer" means any person engaged in manufacturing, distilling,
rectifying, blending or bottling any alcoholic beverage.

(g)
"Wholesaler" means any person, other than a manufacturer, engaged in
distributing or selling any alcoholic beverage at wholesale for delivery within
or without this state when such sale is for the purpose of resale by the
purchaser.

(h)  "Retailer"
means any person who sells, distributes, or offers for sale or distribution,
any alcoholic beverage for use or consumption by the purchaser and not for
resale.

(i)  "State Tax
Commission," "commission" or "department" means the
Department of Revenue of the State of Mississippi, which shall create a
division in its organization to be known as the Alcoholic Beverage Control
Division.  Any reference to the commission or the department hereafter means
the powers and duties of the Department of Revenue with reference to
supervision of the Alcoholic Beverage Control Division.

(j)
"Division" means the Alcoholic Beverage Control Division of the
Department of Revenue.

(k)
"Municipality" means any incorporated city or town of this state.

(l)  "Hotel" means
an establishment within a municipality, or within a qualified resort area
approved as such by the department, where, in consideration of payment, food
and lodging are habitually furnished to travelers and wherein are located at
least twenty (20) adequately furnished and completely separate sleeping rooms
with adequate facilities that persons usually apply for and receive as
overnight accommodations.  Hotels in towns or cities of more than twenty-five
thousand (25,000) population are similarly defined except that they must have
fifty (50) or more sleeping rooms.  Any such establishment described in this
paragraph with less than fifty (50) beds shall operate one or more regular
dining rooms designed to be constantly frequented by customers each day.  When
used in this article, the word "hotel" shall also be construed to
include any establishment that meets the definition of "bed and breakfast
inn" as provided in this section.

(m)
"Restaurant" means:

(i)  A place which
is regularly and in a bona fide manner used and kept open for the serving of
meals to guests for compensation, which has suitable seating facilities for
guests, and which has suitable kitchen facilities connected therewith for
cooking an assortment of foods and meals commonly ordered at various hours of
the day; the service of such food as sandwiches and salads only shall not be
deemed in compliance with this requirement.  Except as otherwise provided in
this paragraph, no place shall qualify as a restaurant under this article
unless twenty-five percent (25%) or more of the revenue derived from such place
shall be from the preparation, cooking and serving of meals and not from the
sale of beverages, or unless the value of food given to and consumed by
customers is equal to twenty-five percent (25%) or more of total revenue; or

(ii)  Any privately
owned business located in a building in a historic district where the district
is listed in the National Register of Historic Places, where the building has a
total occupancy rating of not less than one thousand (1,000) and where the
business regularly utilizes ten thousand (10,000) square feet or more in the
building for live entertainment, including not only the stage, lobby or area
where the audience sits and/or stands, but also any other portion of the
building necessary for the operation of the business, including any kitchen
area, bar area, storage area and office space, but excluding any area for
parking.  In addition to the other requirements of this subparagraph, the
business must also serve food to guests for compensation within the building
and derive the majority of its revenue from event-related fees, including, but
not limited to, admission fees or ticket sales to live entertainment in the
building, and from the rental of all or part of the facilities of the business
in the building to another party for a specific event or function.

(n)  "Club"
means an association or a corporation:

(i)  Organized or
created under the laws of this state for a period of five (5) years prior to
July 1, 1966;

(ii)  Organized not
primarily for pecuniary profit but for the promotion of some common object
other than the sale or consumption of alcoholic beverages;

(iii)  Maintained
by its members through the payment of annual dues;

(iv)  Owning,
hiring or leasing a building or space in a building of such extent and
character as may be suitable and adequate for the reasonable and comfortable
use and accommodation of its members and their guests;

(v)  The affairs
and management of which are conducted by a board of directors, board of
governors, executive committee, or similar governing body chosen by the members
at a regular meeting held at some periodic interval; and

(vi)  No member,
officer, agent or employee of which is paid, or directly or indirectly
receives, in the form of a salary or other compensation any profit from the
distribution or sale of alcoholic beverages to the club or to members or guests
of the club beyond such salary or compensation as may be fixed and voted at a
proper meeting by the board of directors or other governing body out of the
general revenues of the club.

The department may, in its
discretion, waive the five-year provision of this paragraph.  In order to
qualify under this paragraph, a club must file with the department, at the time
of its application for a license under this article, two (2) copies of a list
of the names and residences of its members and similarly file, within ten (10)
days after the election of any additional member, his name and address.  Each
club applying for a license shall also file with the department at the time of
the application a copy of its articles of association, charter of
incorporation, bylaws or other instruments governing the business and affairs
thereof.

(o)  "Qualified
resort area" means any area or locality outside of the limits of
incorporated municipalities in this state commonly known and accepted as a
place which regularly and customarily attracts tourists, vacationists and other
transients because of its historical, scenic or recreational facilities or
attractions, or because of other attributes which regularly and customarily
appeal to and attract tourists, vacationists and other transients in
substantial numbers; however, no area or locality shall so qualify as a resort
area until it has been duly and properly approved as such by the department.
The department may not approve an area as a qualified resort area after July 1,
2018, if any portion of such proposed area is located within two (2) miles of a
convent or monastery that is located in a county traversed by Interstate 55 and
U.S. Highway 98.  A convent or monastery may waive such distance restrictions
in favor of allowing approval by the department of an area as a qualified
resort area.  Such waiver shall be in written form from the owner, the
governing body, or the appropriate officer of the convent or monastery having
the authority to execute such a waiver, and the waiver shall be filed with and
verified by the department before becoming effective.

(i)  The department
may approve an area or locality outside of the limits of an incorporated
municipality that is in the process of being developed as a qualified resort
area if such area or locality, when developed, can reasonably be expected to
meet the requisites of the definition of the term "qualified resort
area."  In such a case, the status of qualified resort area shall not take
effect until completion of the development.

(ii)  The term
includes any state park which is declared a resort area by the department;
however, such declaration may only be initiated in a written request for resort
area status made to the department by the Executive Director of the Department
of Wildlife, Fisheries and Parks, and no permit for the sale of any alcoholic
beverage, as defined in this article, except an on-premises retailer's permit,
shall be issued for a hotel, restaurant or bed and breakfast inn in such park.

(iii)  The term
includes:

1.  The
clubhouses associated with the state park golf courses at the Lefleur's Bluff
State Park, the John Kyle State Park, the Percy Quin State Park and the Hugh
White State Park;

2.  The
clubhouse and associated golf course, tennis courts and related facilities and
swimming pool and related facilities where the golf course, tennis courts and
related facilities and swimming pool and related facilities are adjacent to one
or more planned residential developments and the golf course and all such
developments collectively include at least seven hundred fifty (750) acres and
at least four hundred (400) residential units;

3.  Any
facility located on property that is a game reserve with restricted access that
consists of at least three thousand (3,000) contiguous acres with no public
roads and that offers as a service hunts for a fee to overnight guests of the
facility;

4.  Any
facility located on federal property surrounding a lake and designated as a
recreational area by the United States Army Corps of Engineers that consists of
at least one thousand five hundred (1,500) acres;

5.  Any
facility that is located in a municipality that is bordered by the Pearl River,
traversed by Mississippi Highway 25, adjacent to the boundaries of the Jackson
International Airport and is located in a county which has voted against coming
out from under the dry law; however, any such facility may only be located in
areas designated by the governing authorities of such municipality;

6.  Any
municipality with a population in excess of ten thousand (10,000) according to
the latest federal decennial census that is located in a county that is
bordered by the Pearl River and is not traversed by Interstate Highway 20, with
a population in excess of forty-five thousand (45,000) according to the latest
federal decennial census;

7.  The West
Pearl Restaurant Tax District as defined in Chapter 912, Local and Private Laws
of 2007;

8.  a.  Land
that is located in any county in which Mississippi Highway 43 and Mississippi
Highway 25 intersect and:

A.
Owned by the Pearl River Valley Water Supply District, and/or

B.
Located within the Reservoir Community District, zoned commercial, east of Old
Fannin Road, north of Regatta Drive, south of Spillway Road, west of Hugh Ward
Boulevard and accessible by Old Fannin Road, Spillway Road, Spann Drive and/or
Lake Vista Place, and/or

C.
Located within the Reservoir Community District, zoned commercial, west of Old
Fannin Road, south of Spillway Road and extending to the boundary of the
corporate limits of the City of Flowood, Mississippi;

b.  The
board of supervisors of such county, with respect to B and C of item 8.a., may
by resolution or other order:

A.
Specify the hours of operation of facilities that offer alcoholic beverages for
sale,

B.
Specify the percentage of revenue that facilities that offer alcoholic
beverages for sale must derive from the preparation, cooking and serving of
meals and not from the sale of beverages, and

C.
Designate the areas in which facilities that offer alcoholic beverages for sale
may be located;

9.  Any
facility located on property that is a game reserve with restricted access that
consists of at least eight hundred (800) contiguous acres with no public roads,
that offers as a service hunts for a fee to overnight guests of the facility,
and has accommodations for at least fifty (50) overnight guests;

10.  Any
facility that:

a.
Consists of at least six thousand (6,000) square feet being heated and cooled
along with an additional adjacent area that consists of at least two thousand
two hundred (2,200) square feet regardless of whether heated and cooled,

b.  For a
fee is used to host events such as weddings, reunions and conventions,

c.
Provides lodging accommodations regardless of whether part of the facility
and/or located adjacent to or in close proximity to the facility, and

d.  Is
located on property that consists of at least thirty (30) contiguous acres;

11.  Any
facility and related property:

a.
Located on property that consists of at least one hundred twenty-five (125)
contiguous acres and consisting of an eighteen-hole golf course, and/or located
in a facility that consists of at least eight thousand (8,000) square feet
being heated and cooled,

b.  Used
for the purpose of providing meals and hosting events, and

c.  Used
for the purpose of teaching culinary arts courses and/or turf management and
grounds keeping courses, and/or outdoor recreation and leadership courses;

12.  Any
facility and related property that:

a.
Consist of at least eight thousand (8,000) square feet being heated and cooled,

b.  For a
fee is used to host events,

c.  Is
used for the purpose of culinary arts courses, and/or live entertainment
courses and art performances, and/or outdoor recreation and leadership courses;

13.  The
clubhouse and associated golf course where the golf course is adjacent to one
or more residential developments and the golf course and all such developments
collectively include at least two hundred (200) acres and at least one hundred
fifty (150) residential units and are located a. in a county that has voted
against coming out from under the dry law; and b. outside of but in close
proximity to a municipality in such county which has voted under Section 67-1-14,
after January 1, 2013, to come out from under the dry law;

14.  The
clubhouse and associated eighteen-hole golf course located in a municipality
traversed by Interstate Highway 55 and U.S. Highway 51 that has voted to come
out from under the dry law;

15.  a.  Land
that is planned for mixed-use development and consists of at least two hundred
(200) contiguous acres with one or more planned residential developments
collectively planned to include at least two hundred (200) residential units
when completed, and also including a facility that consists of at least four
thousand (4,000) square feet that is not part of such land but is located
adjacent to or in close proximity thereto, and in addition, also including land
located and beginning outside of and adjacent to the south boundary of the
corporate limits of a municipality on South Montgomery Street and running
approximately one (1) mile west outside of and along such corporate limits,
then running in a straight line parallel to South Montgomery Street south to
Poor House Road, then running east along Poor House Road to South Montgomery
Street, and then running north along South Montgomery Street back to the point
of beginning, and which land is located:

A.
In a county that has voted to come out from under the dry law,

B.
Outside the corporate limits of any municipality in such county and adjacent to
or in close proximity to a golf course located in a municipality in such
county, and

C.
Within one (1) mile of a state institution of higher learning;

b.  The
board of supervisors of such county may by resolution or other order:

A.
Specify the hours of operation of facilities that offer alcoholic beverages for
sale,

B.
Specify the percentage of revenue that facilities that offer alcoholic
beverages for sale must derive from the preparation, cooking and serving of
meals and not from the sale of beverages, and

C.
Designate the areas in which facilities that offer alcoholic beverages for sale
may be located;

16.  Any facility
with a capacity of five hundred (500) people or more, to be used as a venue for
private events, on a tract of land in the Southwest Quarter of Section 33,
Township 2 South, Range 7 East, of a county where U.S. Highway 45 and U.S.
Highway 72 intersect and that has not voted to come out from under the dry law;

17.  One
hundred five (105) contiguous acres, more or less, located in Hinds County,
Mississippi, and in the City of Jackson, Mississippi, whereon are constructed a
variety of buildings, improvements, grounds or objects for the purpose of
holding events thereon to promote agricultural and industrial development in
Mississippi;

18.  Land that
is owned by a state institution of higher learning, land that is owned by an
entity that is bound by an affiliation agreement with a state institution of
higher learning, or land that is owned by one or more other entities so long as
such other entities are solely owned, either directly or through additional
entities, by an institution of higher learning and/or one or more entities
bound by affiliation agreements with such institution, and:

a.
Located entirely within a county that has elected by majority vote not to
permit the transportation, storage, sale, distribution, receipt and/or
manufacture of light wine and beer pursuant to Section 67-3-7; and

b.  A.
Located adjacent to but outside the incorporated limits of a municipality that
has elected by majority vote to permit the sale, receipt, storage and
transportation of light wine and beer pursuant to Section 67-3-9; or

B.
Located in an area bounded on the north by College View Drive, on the east by
Mississippi Highway 12 East, on the south by Mississippi Highway 12 East, on
the west by Mill Street, on the north by Russell Street, then on the west by
Colonel Muldrow Avenue, on the north by University Drive, on the west by
Adkerson Way within a municipality through which run Mississippi Highway 25,
Mississippi Highway 12 and U.S. Highway 82.

If any portion of the land
described in this item 18 has been declared a qualified resort area by the
department before July 1, 2020, then that qualified resort area shall be
incorporated into the qualified resort area created by this item 18;

19.  Any
facility and related property:

a.  Used
as a flea market or similar venue during a weekend (Saturday and Sunday)
immediately preceding the first Monday of a month and having an annual average
of at least one thousand (1,000) visitors for each such weekend and five
hundred (500) vendors for Saturday of each such weekend, and

b.
Located in a county that has not voted to come out from under the dry law and
outside of but in close proximity to a municipality located in such county and
which municipality has voted to come out from under the dry law;

20.  Blocks 1,
2 and 3 of the original town square in any municipality with a population in
excess of one thousand five hundred (1,500) according to the latest federal
decennial census and which is located in:

a.  A
county traversed by Interstate 55 and Interstate 20, and

b.  A
judicial district that has not voted to come out from under the dry law;

21.  Any
municipality with a population in excess of two thousand (2,000) according to
the latest federal decennial census and in which is located a part of White's
Creek Lake and in which U.S. Highway 82 intersects with Mississippi Highway 9
and located in a county that is partially bordered on one (1) side by the Big
Black River;

22.  A
restaurant located on a two-acre tract adjacent to a five-hundred-fifty-acre
lake in the northeast corner of a county traversed by U.S. Interstate 55 and
U.S. Highway 84;

23.  Any
tracts of land in Oktibbeha County, situated north of Bailey Howell Drive, Lee
Boulevard and Old Mayhew Road, east of George Perry Street and south of
Mississippi Highway 182, and not located on the property of a state institution
of higher learning; however, the board of supervisors of such county may by
resolution or other order:

a.
Specify the hours of operation of facilities that offer alcoholic beverages for
sale;

b.
Specify the percentage of revenue that facilities that offer alcoholic
beverages for sale must derive from the preparation, cooking and serving of
meals and not from the sale of beverages; and

c.
Designate the areas in which facilities that offer alcoholic beverages for sale
may be located;

24.  A
municipality in which Mississippi Highway 27 and Mississippi Highway 28
intersect;

25.  A
municipality through which run Mississippi Highway 35 and Interstate 20;

26.  A
municipality in which Mississippi Highway 16 and Mississippi Highway 35
intersect;

27.  A
municipality in which U.S. Highway 82 and Old Highway 61 intersect;

28.  A
municipality in which Mississippi Highway 8 meets Mississippi Highway 1;

29.  A
municipality in which U.S. Highway 82 and Mississippi Highway 1 intersect;

30.  A
municipality in which Mississippi Highway 50 meets Mississippi Highway 9;

31.  An area
bounded on the north by Pearl Street, on the east by West Street, on the south
by Court Street and on the west by Farish Street, within a municipality
bordered on the east by the Pearl River and through which run Interstate 20 and
Interstate 55;

32.  Any
facility and related property that:

a.  Is
contracted for mixed-use development improvements consisting of office and
residential space and a restaurant and lounge, partially occupying the
renovated space of a four-story commercial building which previously served as
a financial institution; and adjacent property to the west consisting of a
single-story office building that was originally occupied by the Brotherhood of
Carpenters and Joiners of American Local Number 569; and

b.  Is
situated on a tract of land consisting of approximately one and one-tenth
(1.10) acres, and the adjacent property to the west consisting of approximately
0.5 acres, located in a municipality which is the seat of county government,
situated south of Interstate 10, traversed by U.S. Highway 90, partially bordered
on one (1) side by the Pascagoula River and having its most southern boundary
bordered by the Gulf of Mexico, with a population greater than twenty-two
thousand (22,000) according to the 2010 federal decennial census; however, the
governing authorities of such a municipality may by ordinance:

A.
Specify the hours of operation of facilities that offer alcoholic beverages for
sale;

B.
Specify the percentage of revenue that facilities that offer alcoholic
beverages for sale must derive from the preparation, cooking and serving of
meals and not from the sale of beverages; and

C.
Designate the areas within the  facilities in which alcoholic beverages may be
offered for sale;

33.  Any
facility with a maximum capacity of one hundred twenty (120) people that
consists of at least three thousand (3,000) square feet being heated and
cooled, has a commercial kitchen, has a pavilion that consists of at least nine
thousand (9,000) square feet and is located on land more particularly described
as follows:

All that part of the East
Half of the Northwest Quarter of Section 21, Township 7 South, Range 4 East,
Union County, Mississippi, that lies South of Mississippi State Highway 348
right-of-way and containing 19.48 acres, more or less.

ALSO,

The
Northeast 38 acres of the Southwest Quarter of Section 21, Township 7 South,
Range 4 East, Union County, Mississippi.

ALSO,

The South 81 1/2 acres of
the Southwest Quarter of Section 21, Township 7 South, Range 4 East, Union
County, Mississippi;

34.
A municipality in which U.S. Highway 51 and Mississippi Highway 16 intersect;

35.  A
municipality in which Interstate 20 passes over Mississippi Highway 15;

36.  Any
municipality that is bordered in its northwestern boundary by the Pearl River,
traversed by U.S. Highway 49 and Interstate 20, and is located in a county
which has voted against coming out from under the dry law;

37.  A
municipality in which Mississippi Highway 28 and Mississippi Highway 29 North
intersect;

38.
An area bounded as follows within a municipality through which run Interstate
22 and Mississippi Highway 15:  Beginning at a point at the intersection of
Bankhead Street and Tallahatchie Trails; then running to a point at the
intersection of Tallahatchie Trails and Interstate 22; then running to a point
at the intersection of Interstate 22 and Carter Avenue; then running to a point
at the intersection of Carter Avenue and Camp Avenue; then running to a point
at the intersection of Camp Avenue and King Street; then running to a point at
the intersection of King Street and E. Main Street; then running to a point at
the intersection of E. Main Street and Camp Avenue; then running to a point at
the intersection of Camp Avenue and Highland Street; then running to a point at
the intersection of Highland Street and Adams Street; then running to a point
at the intersection of Adams Street and Cleveland Street; then running to a
point at the intersection of Cleveland Street and N. Railroad Avenue; then
running to a point at the intersection of N. Railroad Avenue and McGill Street;
then running to a point at the intersection of McGill Street and Snyder Street;
then running to a point at the intersection of Snyder Street and Bankhead
Street; then running to a point at the intersection of Bankhead Street and
Tallahatchie Trails and the point of the beginning;

39.  A
municipality through which run Mississippi Highway 43 and U.S. Highway 80;

40.  The
coliseum in a municipality in which U.S. Highway 72 passes over U.S. Highway
45;

41.  A piece
of property on the northeast corner of the T-intersection where Builders Square
Drive meets Mississippi Highway 471;

42.  The
clubhouse and associated golf course, tennis courts and related facilities and
swimming pool and related facilities located on Oaks Country Club Road less
than one-half (1/2) mile to the east of Mississippi Highway 15;

43.  Any
facility located on land more particularly described as follows:

The East Half (E 1/2) of the
Southwest Quarter (SW 1/4) of Section 15, Township 3 North, Range 2 East; a 4
acre parcel in the Southwest Corner of the Southwest Quarter (SW 1/4) of the
Southeast Quarter (SE 1/4), Section 15, Township 3 North, Range 2 East, running
210 feet east and west and 840 feet running north and south; the Northeast
Quarter (NE 1/4) of the Northwest Quarter (NW 1/4) of Section 22, Township 3
North, Range 2 East, all in Rankin County, Mississippi;

44.  Any
facility located on land more particularly described as follows:

Beginning at a point 1915
feet west and 2171 feet north of southeast corner, Section 11, Township 24
North, Range 2 West, Second Judicial District, Tallahatchie County,
Mississippi, which point is the southwest corner of J.C. Section Lot mentioned
in deed recorded in Book 50, page 34, in the records of the Chancery Clerk's
Office at Sumner, in said District of said County; thence South 80° West, 19
feet to the east boundary of United States Highway 49-E, thence East along the
east boundary of said Highway 270 feet to point of beginning of Lot to be
conveyed; thence southeast along the east boundary of said Highway 204 feet to
a concrete post at the intersection of the east boundary of said Highway with
the west boundary of gravel road from Sumner to Webb, known as Oil Mill Road, thence
Northwest along west boundary of said Oil Mill Road 194 feet to center of
driveway running southwest from said Oil Mill Road to U.S. Highway 49-E; thence
South 66° West along center of said driveway 128 feet to point of beginning,
being situated in Northwest Quarter of Southeast Quarter of Section 11,
together with all improvements situated thereon;

45.  Any
facility that:

a.
Consists of at least five thousand six hundred (5,600) square feet being heated
and cooled along with a lakeside patio that consists of at least two thousand
two hundred (2,200) square feet, regardless of
whether such patio is part of the facility and/or located adjacent to or in
close proximity to the facility;

b.
Includes a caterer's kitchen and green room for entertainment preparation;

c.  For a
fee is used to host events; and

d.  Is
located adjacent to or in close proximity to an approximately nine-acre lake on
property that consists of at least one hundred twenty (120) acres in a county
traversed by Mississippi Highway 15 and U.S. Highway 278;

46.  Any
municipality with a population in excess of one thousand (1,000) according to
the 2010 federal decennial census and which is located in a county that is
traversed by U.S. Highways 84 and 98 and has not voted to come out from under
the dry law;

47.  The
clubhouse and associated nine-hole golf course, tennis courts and related
facilities and swimming pool and related facilities located on or near U.S.
Highway 82 between Mississippi Highway 15 and Mississippi Highway 9;

48.  The
downtown square area bound by East Service Drive, Commerce Street, Second
Street and Court Street and adjacent properties in a municipality through which
run Interstate 55, U.S. Highway 51 and Mississippi Highway 306;

49.  All
parcels zoned for mixed-use development located west of Mississippi Highway
589, more than four hundred (400) feet north of Old Highway 24, east of Parkers
Creek and Black Creek, and south of J M Burge Road;

50.  Any
facility used by a soccer club and located on Old Highway 11 between one-tenth
(0.1) and two-tenths (0.2) of a mile from its intersection with Oak Grove Road,
in a county in which U.S. Highway 98 and Mississippi Highway 589 intersect;

51.  Any
municipality in which U.S. Highway 49 and Mississippi Highway 469 intersect;

52.  Any
facility that is:

a.  Owned
by a Veterans of Foreign Wars (VFW) organization that is a nonprofit
corporation and registered with the Mississippi Secretary of State;

b.  Used
by such organization for its headquarters and other organization related
purposes; and

c.
Located outside of a municipality in a county that has not voted to come out
from under the dry law;

53.  The
following within a municipality in which U.S. Highway 49 and U.S. 61 Highway
intersect and through which flows the Sunflower River:

a.  An
area bounded as follows:  Starting at the southern point of the intersection of
Sunflower Avenue and 1st Street and going south along said avenue on its
eastern side to 8th Street, then going east along said street on its northern
side to West Tallahatchie Street, then going north along said street on its
western side to 4th Street/Martin Luther King Boulevard, then going east along
said street/boulevard on its northern side to Desoto Avenue, then going north
along said avenue on its western side to 1st Street, then going west along said
street on its southern side to the point of beginning along the southern side
of Court Street;

b.  Lots
located at or near the intersection of Madison Avenue, Walnut Street, and
Riverside Avenue that are in a commercial zone; and

c.  Any
facility located on the west side of Sunflower Avenue to the Sunflower River
between the southern side of 6th Street and the northern side of 8th Street and
which is operated as and/or was operated as a hotel or lodging facility, in
consideration of payment, regardless of whether the facility meets the criteria
for the definition of the term "hotel" in paragraph (l) of this
section; and

d.  Any
facility located on the west side of Sunflower Avenue to the Sunflower River
between the southern side of 3rd Street and the northern side of 4th
Street/Martin Luther King Boulevard and which is operated as and/or was
operated as a musical venue, in consideration of payment;

54.  Any
municipality in which Mississippi Highway 340 meets Mississippi Highway 15;

55.  Any
municipality in which Mississippi Highway 540 and Mississippi Highway 149
intersect;

56.  Any
municipality in which Mississippi Highway 15 and Mississippi Highway 345/Main
Street intersect;

57.  The
property and structures thereon at the following locations within a
municipality through which run U.S. Highway 45 and Mississippi Highway 145 and
in which Mississippi Highway 370 and Mississippi Highway 145 intersect:  104
West Main Street, 106 West Main Street, 108 West Main Street, 110 West Main
Street and 112 West Main Street;

58.  Any
municipality in which U.S. Highway 11 and Main Street intersect and which is
located in a county having two (2) judicial districts;

59.  Any
municipality in which Interstate 22 passes over Mississippi Highway 9;

60.  Any
facility located on land more particularly described as follows:

A certain parcel of land
being situated in the Southeast 1/4 of the Northeast 1/4 of Section 9, T3N-R3E,
Rankin County, Mississippi, and being more particularly described as follows:

Commence at an existing
1/2" iron pin marking the Southwest corner of the aforesaid Southeast 1/4
of the Northeast 1/4 of Section 9, T3N-R3E and run thence North 00 degrees 06
minutes 13 seconds East along the East line of the Southeast 1/4 of the
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" iron pin;
leaving said East line of the Southeast 1/4 of the Northeast 1/4, run thence
South 89 degrees 53 minutes 47 seconds East for a distance of 2.08 feet to an
existing 1/2" iron pin; run thence North 00 degrees 22 minutes 19 seconds
East for a distance of 561.90 feet to an existing 1/2" iron pin; run
thence North 00 degrees 16 minutes 18 seconds East for a distance of 76.42 feet
to a set 1/2" iron pin marking the POINT OF BEGINNING of the parcel of
land herein described; from said POINT OF BEGINNING, continue thence North 00
degrees 16 minutes 18 seconds East along an existing fence for a distance of
493.27 feet to an existing 1/2" iron pin; run thence North 03 degrees 08
minutes 15 seconds East for a distance of 170.22 feet to an existing 1/2"
iron pin on the North line of the aforesaid Southeast 1/4 of the Northeast 1/4
of Section 9; run thence North 89 degrees 46 minutes 45 seconds East along said
North line of the Southeast 1/4 of the Northeast 1/4 of Section 9 for a
distance of 1,305.51 feet to an existing 1/2" iron pin marking Northeast
corner thereof; leaving said North line of the Southeast 1/4 of the Northeast
1/4 of Section 9, run thence South 00 degrees 08 minutes 35 seconds West along
the East line of said Southeast 1/4 of the Northeast 1/4 of Section 9 for a
distance of 663.19 feet to a set 1/2" iron pin; leaving said East line of
the Southeast 1/4 of the Northeast 1/4 of Section 9, run thence South 89
degrees 46 minutes 45 seconds West for a distance of 1,315.51 feet to the POINT
OF BEGINNING, containing 20.00 acres, more or less.

And Also:  An easement for the
purpose of ingress and egress being situated in the Southeast 1/4 of the
Northeast 1/4 and in the Northeast 1/4 of the Southeast 1/4 of Section 9, T3N-R3E,
Rankin County, Mississippi, and being more particularly described as follows:

Begin at an existing
1/2" iron pin marking the Southwest corner of the aforesaid Southeast 1/4
of the Northeast 1/4 of Section 9, T3N-R3E and run thence North 00 degrees 06
minutes 13 seconds East along the East line of the Southeast 1/4 of the
Northeast 1/4 for a distance of 33.18 feet to an existing 1/2" iron pin;
leaving said East line of the Southeast 1/4 of the Northeast 1/4, run thence
South 89 degrees 53 minutes 47 seconds East for a distance of 2.08 feet to an
existing 1/2" iron pin; run thence North 00 degrees 22 minutes 19 seconds
East for a distance of 561.90 feet to an existing 1/2" iron pin; run
thence North 00 degrees 16 minutes 18 seconds East for a distance of 76.42 feet
to a set 1/2" iron pin; run thence North 89 degrees 46 minutes 45 seconds
East for a distance of 25.00 feet to a set 1/2" iron pin; run thence South
00 degrees 16 minutes 18 seconds West for a distance of 76.66 feet to a set
1/2" iron pin; run thence South 00 degrees 22 minutes 19 seconds West for
a distance of 619.81 feet to a set 1/2" iron pin; run thence South 89
degrees 43 minutes 01 seconds West for a distance of 26.81 feet to a set
1/2" iron pin; run thence North 00 degrees 06 minutes 13 seconds East
along the West line of the aforesaid Northeast 1/4 of the Southeast 1/4 of
Section 9 for a distance of 25.00 feet to the POINT OF BEGINNING, containing
17,525.4 square feet, more or less.

61.  Any
municipality bordered on the east by the Pascagoula River and on the south by
the Mississippi Sound;

62.  The
property and structures thereon located at parcel numbers 4969 198 000; 4969
200 000; 4969 201 000; 4969 206 000; 4969 207 000; 4969 208 000; 4969 218 000;
4969 199; 4969 204 000 and 4969 204 001, all in Block 4 of the original town
square in any municipality with a population in excess of one thousand five
hundred (1,500) according to the latest federal decennial census and which is
located in:

a.  A
county traversed by Interstate 55 and Interstate 20, and

b.  A
judicial district that has not voted to come out from under the dry law;

63.  Any
municipality in which Mississippi Highway 12 meets Mississippi Highway 17;

64.  Any
municipality in which U.S. Highway 49 and Mississippi Highway 469 intersect;

65.  The
clubhouse and associated nine-hole golf course and related facilities located
on or near the eastern corner of the point at which Golf Course Road meets
Athens Road, in a county in which Mississippi Highway 13 and Mississippi
Highway 28 intersect, with GPS coordinates of approximately 31.900370078041004,
-89.7928067652611;

66.  Any
facility located at the south-to-southwest corner of the intersection of
Madison Street and Bolton Brownsville Road, in a municipality in which Bolton
Brownsville Road passes over Interstate 20, with GPS coordinates of
approximately 32.349067271758955, -90.4596221146197;

67.  Any
facility located at the northwest corner of the intersection of Depot Street
and Madison Street, in a municipality in which Bolton Brownsville Road passes
over Interstate 20, with GPS coordinates of approximately 32.34903152971068, -90.46047660172901;

68.  Any
facility located on Hinds Boulevard approximately three-tenths (0.3) of a mile
south of the point at which Hinds Boulevard diverges from Clinton Road, in a
municipality whose northern boundary partially consists of Snake Creek Road,
and whose southern boundary partially consists of Mississippi Highway 18, with
GPS coordinates of approximately 32.26384517526713, -90.41586570183475;

69.  Any
facility located on Pleasant Grove Drive approximately one and three-tenths
(1.3) miles southeast of its intersection with Harmony Drive, in a county
through which run Interstate 55 and U.S. Highway 84, with GPS coordinates of
approximately 31.512043770371907, -90.2506094382595;

70.  Any
facility located immediately north of the intersection of two roads, both named
Mason Clark Drive, located between two-tenths (0.2) and three-tenths (0.3) of a
mile southwest of Mississippi Highway 57/63, with GPS coordinates of
approximately 31.135950529733048, -88.53068674585575;

71.  Any
facility located on Raj Road approximately three-tenths (0.3) of a mile south
of Mississippi Highway 57/63, with GPS coordinates of approximately
31.139553708288418, -88.53411203512971;

72.  Any
facility located on Raj Road approximately one-tenth (0.1) of a mile south of
Mississippi Highway 57/63, with GPS coordinates of approximately
31.14184097577295, -88.53287700849411;

73.  Any
municipality through which run U.S. Highway 45 and Mississippi Highway 145 and
in which Mississippi Highway 370 and Mississippi Highway 145 intersect;
however, this designation as a qualified resort area shall only apply to the
portion of such municipality which is located in a county that has not voted to
come out from under the dry law;

74.  A
municipality through which runs a portion of the Tanglefoot Trail and in which
Mississippi Highway 32 and East Front Street intersect;

75.  Lot Three
(3) in Block One Hundred Seventy-eight (178) of the D.H. McInnis First Survey,
sometimes referred to as D.H. McInnis Railroad Addition, to the City of
Hattiesburg, the said lot having a frontage of thirty (30) feet on the Eastern
side of Front Street and extending back between parallel lines ninety (90) feet
to an alley, and being located in the Northwest Quarter of Section 10, Township
4 North, Range 13 West, Forrest County, Mississippi;

76.  An area
of land in George County of approximately eight and five hundredths (8.05)
acres, bordered on the east and northeast by Brushy Creek, on the northwest by
Brushy Creek Road, on the west by Beaver Creek Road, and on the south by a
property boundary running east and west;

77.  A
municipality in which Mississippi Highway 15 intersects with Webster Street,
and in which Webster Street splits into Mill Street and Maben Starkville Road;

78.  A
municipality in which Mississippi Highway 492 meets Mississippi Highway 35;

79.  A
facility operating as an event venue and located on Mississippi Highway 589,
with GPS coordinates of approximately 31.36730, -89.50548;

80.  An area
situated in the SW 1/4 of Section 12, T7N-R2E, Madison County, Mississippi, and
commencing at the point on the Ross Barnett Reservoir directly east of the
intersection of North Natchez Street and Louisiana Street, then go west on Louisiana
Street to the intersection of Louisiana Street and Andrew Jackson Street, then
west on Andrew Jackson Street to the intersection of Andrew Jackson Street and
Choctaw Street, then north on Choctaw Street to the intersection of Choctaw
Street and Republic Street, then west on Republic Street to the intersection of
Republic Street and * * *Port
Street Andrew Jackson Street, then west northwest to the
intersection of Andrew Jackson Street and Water Street, then * * *north on Port Street to the Natchez Trace right‑of‑way,
then east on the Natchez Trace right‑of‑way to the Ross
Barnett Reservoir, then following the Ross Barnett Reservoir south back to the
point of beginning;

81.  Any
facility located on land more particularly described as follows:

Commencing at a fence corner
at the Northeast corner of Section 34, Township 6 South, Range 3 East, Union
County, Mississippi, for the point of beginning; thence run South 00 degrees 31
minutes 39 seconds East, along the Section line, a distance of 161.83 feet to a
one-half inch iron pin, thence North 88 degrees 20 minutes 48 seconds West,
along a fence, a distance of 1221.09 feet to a one-half iron pin, thence South
09 degrees 45 minutes 37 seconds West, along a fence, a distance of 61.49 feet
to a one-half inch iron pin, thence North 84 degrees l8 minutes 01 seconds
West, along a fence, (passing through a one-half inch iron pin at 196.83 feet)
a distance of 234.62 feet to a mag-nail on the centerline of Union County Road
No. 137, thence North 11 degrees 00 minutes 29 seconds East a distance of
187.87 feet to a one-half inch iron pin on the West edge of said road, thence
North 29 degrees 41 minutes 28 seconds East a distance of 59.28 feet to a point
on the centerline of said road, thence South 89 degrees 13 minutes 02 seconds
East (passing through a one-half inch iron pin at 30.0 feet) along the South
line of the Bernard Whiteside property as recorded in Deed Book 117, Pages 517-518
and Deed Book 214, page 109, a distance of 646.07 feet to a concrete monument, thence
South 89 degrees 13 minutes 02 seconds East a distance of 751.31 feet to a one-half
inch iron pin, thence South 00 degrees 31 minutes 39 seconds East, along the
aforesaid Section line, a distance of 52.93 feet to the point of beginning,
said tract lying in the Southeast Quarter of Section 27, and the Northeast
Quarter of Section 34, Township 6 South, Range 3 East and containing 6.99
acres.

Subject to a perpetual all
purpose non-exclusive easement for ingress, egress and public utilities
together the right to enter upon the above described property and do any and
all work necessary to build, repair and maintain a roadway or well or install
public utilities all over upon and across the following described property:

A 25.0 foot easement for
ingress and egress, being 12.5 feet to the right and 12.5 feet to the left of
the following described centerline:  Commencing at a fence corner at the
Northeast corner of Section 34, Township 6 South, Range 3 East, Union County,
Mississippi, thence run South 00 degrees 31 minutes 39 seconds East, along the
Section line, a distance of 149.33 feet to the point of beginning; thence North
88 degrees 20 minutes 48 seconds West a distance of 1231.46 feet to a point,
thence South 09 degrees 45 minutes 37 seconds West a distance of 61.49 feet to
a point, thence North 84 degrees 18 minutes 01 seconds West a distance of
221.82 feet to a point on the centerline of Union County Road #137, said tract
lying in the Northeast Quarter of Section 34, Township 6 South, Range 3 East;

82.  A country
club located:

a.  In a
county in which Mississippi Highway 15 and Mississippi Highway 16 intersect and
which county has not voted to come out from under the dry law, and

b.
Outside the corporate limits of any municipality in such county and within one
(1) mile of the corporate limits of a municipality that is the county seat of
such county;

83.  Any
facility located on North Jackson Street in a municipality through which run
Mississippi Highway 8 and Mississippi Highway 15, with GPS coordinates of
approximately 33.913692, -89.005219;

84.  Any
facility located on North Jackson Street in a municipality through which run
Mississippi Highway 8 and Mississippi Highway 15, with GPS coordinates of
approximately 33.905581, -89.00200;

85.  Any
facility located on land more particularly described as follows:

Commencing at the Southeast
corner of Section 4, Township 6 South, Range 18 West, Pearl River County,
Mississippi; thence West 1310.00 feet to a T-bar; thence North 745.84 feet;
thence East 132.00 feet to a 1" iron pipe; thence North 83.61 feet for the
Point of Beginning; thence South 79 degrees 02 minutes 61 seconds West 248.28
feet; thence West 76.35 feet; thence North 20 degrees 00 minutes 00 seconds
West 185.54 feet; thence North 52 degrees 43 minutes 14 seconds East 365.98
feet to a 1" iron pipe on the West margin of Henry Smith Road, a
gravel/paved, public road; thence along said margin South 17 degrees 59 minutes
13 seconds East 299.09 feet; thence South 64.39 feet to the Point of
Beginning.  This parcel containing 2.19 acres and being a part of the East 1/2
of Section 4, Township 6 South, Range 18 West, Pearl River County, Mississippi.

INDEXING:  BEING A PART OF
THE EAST 1/2 OF SECTION 4, TOWNSHIP 6 SOUTH, RANGE 18 WEST, PEARL RIVER COUNTY,
MISSISSIPPI;

86.  Any
facility located on land in a county through which run Mississippi Highway 25
and U.S. Highway 82 and more particularly described as follows:  Beginning at a
point with GPS coordinates of approximately 33.331869, -88.715054; then running
in a straight line to a point with GPS coordinates of approximately 33.336207, -88.713453;
then running in a straight line to a point with GPS coordinates of
approximately 33.335369, -88.709835; then running in a straight line to a point
with GPS coordinates of approximately 33.330870, -88.711496; then running in a
straight line to a point with GPS coordinates of approximately 33.331869, -88.715054
and the point of the beginning;

87.  Any
facility located on land that is owned by a community college that is located
in a county through which run U.S. Highway 51 and Mississippi Highway 4;

88.  Any
facility located on Mississippi Highway 23/178 in a municipality in which
Mississippi Highway 23/178 and Stone Drive intersect, with GPS coordinates of
approximately 34.235269, -88.262409;

89.  Any
facility located on U.S. Highway 51 in a
municipality through which run Interstate 55, U.S. Highway 51 and the Natchez
Trace Parkway, with GPS coordinates of approximately 32.42042°N, 90.13473°W;

90.  Any
facility located on Mullican Road in a county through which run U.S. Highway 84
and Interstate 59,  with GPS coordinates of approximately 31.73395N, 89.18186W;

91.  Any
facility located on land in a county through which run Mississippi Highway 25
and U.S. Highway 82 and more particularly described as follows:  Beginning at a
point with GPS coordinates of approximately 33.37391, -88.80645; then running
in a straight line to a point with GPS coordinates of approximately 33.37391, -88.79972;
then running in a straight line to a point with GPS coordinates of
approximately 33.36672, -88.80644; then running in a straight line to a point
with GPS coordinates of approximately 33.36674, -88.79971; then running in a
straight line to a point with GPS coordinates of approximately 33.37391, -88.80645
and the point of the beginning;

92.  Any
facility located on land more particularly described as follows:

All that part of the South
half (S 1/2) of the SE 1/4 of NE 1/4 of Section 14, Township 4 North, Range 15
West, lying and being West of State Highway No. 589, containing one (1) acre,
more or less.

LESS AND EXCEPT:

Begin at the point of
intersection of the North line of the South 1/2 of the Southeast 1/4 of the
Northeast 1/4 of Section 14, Township 4 North, Range 15 West with the present
Southwesterly right-of-way line of Mississippi Highway No. 589, said point is
also the Northeast corner of grantor property; said point is 50.6 feet West of
Station 7 + 59.27 on the centerline of survey of Mississippi Highway No. 589 as
shown on the plans for State Project No. SP-0014-2(10); from said POINT OF
BEGINNING run thence South 08°57' East along said present Southwesterly right-of-way
line, a distance of 37.1 feet to a point that is perpendicular to and 50 feet
Southwesterly of Station 7 + 30 on the centerline of survey of Mississippi
Highway 589 as shown on the plans for said project; run thence South 81°03'
West, a distance of 35.7 feet to the West line of the South 1/2 of the
Southeast 1/4 of the Northeast 1/4 of said Section 14 and the West line of
grantors property; run thence North along said West property line, a distance
of 42.2 feet to the Northwest corner of the South 1/2 of the Southeast 1/4 of
the Northeast 1/4 of said Section 14 and the Northwest corner of grantors
property; run thence East along grantors North property line, a distance of
29.5 feet to the POINT OF BEGINNING containing 0.03 acres, more or less, and
all being situated in and a part of the South 1/2 of the Southeast 1/4 of the
Northeast 1/4 of Section 14, Township 4 North, Range 15 West, Lamar County,
Mississippi.

LESS AND EXCEPT:

A part of the South one-half
of the Southeast 1/4 of Northeast 1/4, Northerly of a certain fence and West of
Mississippi State Highway 589, in Section 14, Township 4 North, Range 15 West,
Lamar County, Mississippi and more particularly described as commencing at a
pine (lighter) stake being used as the Southwest corner of the Northeast 1/4 of
Southeast 1/4 of the above said Section 14, thence North and along the West
line of the East 1/4 of the above said Section 14 1638.8 feet to the POINT OF
BEGINNING.  Thence continue North and along the West line of the East 1/4 of
the above said Section 14, 278.5 feet to the Southerly line of the property
Bobby G. Aultman and Marilyn S. Aultman previously sold to the Mississippi
State Highway Department; thence North 81°03' East and along the above said
Southerly property line for 35.7 feet more or less to the Westerly right-of-way
line of Mississippi State Highway 589; thence Southeasterly and along the above
said Westerly right-of-way line 232.7 feet to a concrete right-of-way marker;
thence South 51°39' West and along the Northerly line of a wooden fence 88 feet
to the POINT OF BEGINNING.

AND
ALSO:

A parcel of land in a part
of the Southeast 1/4 of Northwest 1/4 and a part of the Southwest 1/4, Section
14, Township 4 North, Range 15 West, Lamar County, Mississippi, and more
particularly described as beginning at a point where the Southerly right-of-way
line of U.S. Highway 98 intersects the West line of the above said Southeast
1/4 of Northwest 1/4; thence North 67°34' East and along the Southerly right-of-way
line of said highway 208.75 feet; thence South 208.75 feet; thence South 67°34'
West 208.75 feet; thence South 141.3 feet; thence North 89°07'30" West
388.9 feet to the centerline of Parkers Creek; thence Northerly and along the
centerline of said creek for the next three (3) calls:  North 35°53' East 115.6
feet; North 25°05' East 68.5 feet; North 09°51'30" West 64.3 feet to the
Southerly right-of-way line of U.S. Highway 98; thence North 67°34' East and
along the Southerly right-of-way line of said highway 327.85 feet to the POINT
OF BEGINNING.  The above described area contains 3.02 acres.

AND ALSO:

Commencing at the Southwest
corner of the Southwest 1/4 of the Northeast 1/4 of Section 14, Township 4
North, Range 15 West, Lamar County, Mississippi, run South 88°05'27" East
310.00 feet, thence South 0°53'16" West 60.50 feet to a point on a fence line,
thence run along fence line South 88°05'27" East 718.93 feet to the POINT
OF BEGINNING, thence North 08°48'10" West 714.67 feet to a point on the
South right-of-way line of Highway No. 98, thence along said right-of-way along
a curve to the right with a delta angle of 02°04'26" having a radius of
5603.58 feet and an arc length of 202.84 feet, with a chord bearing a distance
of North 71°53'47" East 202.83 feet to a Concrete Highway right-of-way
marker, thence South 20°09'13" East 328.13 feet, thence South
69°00'47" East 117.68 feet, thence South 0°58'19" West 429.12 feet to
a Point on Possession Line fence, thence along said fence North 88°05'27"
West 299.23 feet back to the POINT OF BEGINNING, containing 5.0885 acres, more
or less and being situated in the SW 1/4 of the NE 1/4 and the NW 1/4 of the SE
l/4 of said Section 14, together with all improvements and appurtenances
thereunto belonging.

AND ALSO:

PARCEL NUMBER ONE:  That
part of the Northwest Quarter of the Southwest Quarter (Northwest 1/4 of the
Southwest 1/4) of Section 14, Township 4 North, Range 15 West, of Lamar County,
Mississippi, being located and situated East of the center thread of Mill Creek
as the same presently runs through and bisects said 40-acre tract, and
comprising 10.9 acres, more or less, and all being part of the Northwest
Quarter of the Southwest Quarter (Northwest 1/4 of the Southwest 1/4) of said
Section, Township and Range, Lamar County, Mississippi.

AND ALSO:

PARCEL NUMBER TWO:  A part
of the Southeast Quarter of the Northwest Quarter (Southeast 1/4 of the
Northwest 1/4) and part of the Northeast Quarter of the Southwest (Northeast
1/4 of the Southwest 1/4) all in Section 14, Township 4 North, Range 15 West,
Lamar County, Mississippi, being more particularly described as follows, to
wit:

Beginning at a point where
the South margin of State Highway 98 intersects the West margin of the
Southeast 1/4 of the Northwest 1/4 of Section 14, Township 4 North, Range 15
West, and run Easterly along the South margin of said highway right-of-way
208.75 feet; thence South 208.75 feet; thence Westerly parallel with the South
margin of said highway right-of-way 208.75 feet to the West forty line; thence
North 208.75 feet to the POINT OF BEGINNING, containing 1 acre, more or less.

LESS AND EXCEPT:

Begin at the point of
intersection of an Easterly line of grantors
property with the present Southerly right-of-way line of U.S. Highway 98 as
shown on the plans for State Project No. 97-0014-02-044-10; from said POINT OF
BEGINNING run thence South 02°56' West along said Easterly property line, a
distance of 127.6 feet; thence run South 69°11' West, a distance of 52.9 feet;
thence run South 67°13' West, a distance of 492.7 feet to the Westerly line of
grantors property and the center of a creek; thence run Northerly along said
Westerly property line and said center of creek, a distance of 122.8 feet to
said present Southerly right-of-way line; thence run North 67°13' East along
said present Southerly right-of-way line, a distance of 553.4 feet to the POINT
OF BEGINNING, containing 1.43 acres, more or less, and being situated in and a
part of the North 1/2 of the Southwest 1/4 of Section 14, Township 4 North,
Range 15 West, Lamar County, Mississippi.

LESS AND EXCEPT:

COMMENCING AT THE SOUTHWEST CORNER
OF SECTION 14, TOWNSHIP 4 NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI,
PROCEED EAST 2136.60 FEET; THENCE NORTH 2508.67 FEET TO AN IRON PIN AND THE
POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED.

FROM THE DESCRIBED POINT OF
BEGINNING, PROCEED NORTH 11°19'49" EAST 217.55 FEET TO AN IRON PIN; THENCE
NORTH 40°11'01" EAST 118.28 FEET TO AN IRON PIN; THENCE NORTH
22°24'39" WEST 179.15 FEET TO AN IRON PIN ON THE SOUTHERN BOUNDARY OF U.S.
HIGHWAY 98; THENCE ALONG THE SOUTHERN RIGHT-OF-WAY BOUNDARY OF SAID HIGHWAY AS
FOLLOWS:  SOUTH 67°35'21" WEST 699.55 FEET TO AN IRON PIN; THENCE SOUTH
69°16'57" WEST 67.67 FEET TO A CONCRETE RIGHT-OF-WAY MARKER; THENCE SOUTH
67°35'21" WEST 310.34 FEET TO AN IRON PIN; THENCE LEAVING SAID RIGHT-OF-WAY
SOUTH 01°25'53" WEST 667.21 FEET TO AN IRON PIN; THENCE NORTH
67°35'21" EAST 491.91 FEET TO AN IRON PIN; THENCE NORTH 22°24'39"
WEST 193.77 FEET TO AN IRON PIN; THENCE NORTH 67°35'21" EAST 629.48 FEET
BACK TO THE POINT OF BEGINNING.

SAID PARCEL CONTAINS 12.39
ACRES AND IS LOCATED PART IN THE SE 1/4 OF THE NW 1/4, PART IN THE NE 1/4 OF
THE SW 1/4, AND PART IN THE NW 1/4 OF THE SW 1/4, ALL IN SECTION 14, TOWNSHIP 4
NORTH, RANGE 15 WEST, LAMAR COUNTY, MISSISSIPPI;

93.  The
clubhouse and associated golf course, tennis courts, swimming pools and related
facilities located at 333 Fairway Drive, Pontotoc, Mississippi;

94.  Any
facility located on land more particularly described as follows:

A 4.16 acre parcel being
situated in the SE 1/4 of SE 1/4 of Section 31, T3N-R1E, Rankin County,
Mississippi, and being more particularly described as follows:

Commencing at the SE corner
of said Section 31, run thence WEST - 643.33 feet to a point on the mean high
water line of the Pearl River; thence North 10 degrees 50 minutes 51 seconds
West - 444.38 feet along said mean high water line; thence North 11 degrees 58
minutes 08 seconds West - 58.90 feet along said mean high water line to the
POINT OF BEGINNING:  run thence North 11 degrees 58 minutes 08 seconds West -
326.63 feet along said mean high water line; thence North 19 degrees 52 minutes
24 seconds West - 74.80 feet along said mean high water line; thence North 78
degrees 01 minutes 52 seconds East - 464.81 feet; thence South 07 degrees 25
minutes 10 seconds East - 39.75 feet; thence South 11 degrees 58 minutes 08
seconds East - 361.10 feet; thence South 78 degrees 01 minutes 52 seconds West -
451.31 feet to the POINT OF BEGINNING.

TOGETHER WITH a 30 foot wide
access easement being situated in the SE 1/4 of Section 31, T3N, R1E, Rankin
County, Mississippi; being 15 feet either side of a centerline and being more
particularly described as follows:

Commencing at the SE corner
of said Section, run thence North - 380.22 feet to a point on the northerly
right-of-way of Moncure Road; thence North 86 degrees 39 minutes 56 seconds
West - 257.25 feet along said road to the POINT OF BEGINNING; run thence North
11 degrees 58 minutes 08 seconds West - 557.86 feet to the POINT OF TERMINUS;

95.  Any
municipality in which Mississippi Highway 26 and U.S. Highway 11 intersect and
a public community college is located;

96.  Any
municipality in which Mississippi Highway 15 meets U.S. Highway 82;

97.  Any
facility and/or venue and related property at 305 South Monroe Street, Houston,
Mississippi * * *.;

98.  The
following within a municipality in which Mississippi 35 and U.S. Highway
49 intersect:

a.  An
area bounded on the south by Town Creek; on the north and east by the
Canadian National Railroad (formerly Illinois Central Railroad); on the west by
Third Street; and on the south and east by Cotton Street; and

b.  Any
facility located on land more particularly described as follows:

Begin at the Northwestern
Corner of Lot 2, Section 2, Township 9 North, Range 17 West, and run
southeasterly, parallel with U.S. Highway No. 49 to the point of intersection
with the south line of the NE 1/4 of SW 1/4 of Section 18, Township 9 North,
Range 16 West; thence run East along said south line of the NE 1/4 of SW 1/4 to
the point of intersection with the west line of the NE 1/4 of SE 1/4 of said
Section 18; thence run parallel with U.S. Highway No. 49 to a point due east of
the point of beginning; thence run west back to the point of beginning;

99.
Any facility located on land more particularly described as follows:

A parcel of
land being part of the SW 1/4 of Section 16, Township 7 North, Range 15 West,
and the NW 1/4 of Section 21, Township 7 North, Range 15 West, Covington
County, Mississippi, being more particularly described as follows;

BEGIN at a point where the
west right-of-way of Hwy 49 intersects the south line of the SW 1/4 of Section
16 Township 7 North, Range 15 West; thence run along said west right-of-way,
South 26 degrees 51 minutes 36 seconds East for 1851.49 feet to a point located
at the intersection of the west right-of-way of Hwy 49 and the center of Big
Swamp Creek; thence leaving said west right-of-way run northwesterly along the
center of Big Swamp Creek for 4462.87 feet to a point on the west line of the
SW 1/4 of Section 16 Township 7 North, Range 15 West; thence leaving said
centerline of Big Swamp Creek, run along the west line of Section 16, North 01
degrees 07 minutes 58 seconds East for 1236.95 feet to the south right-of-way
of Seminary-Williamsburg Road; thence leaving said west line of Section 16, run
along said south right-of-way South 50 degrees 03 minutes 27 seconds East for
743.80 feet; thence continue along said south right-of-way, run South 52
degrees 58 minutes 12 seconds East for 1069.45 feet to a point on the west
right-of-way of Hwy 49; thence run along said west right-of-way, South 26
degrees 51 minutes 36 seconds East for 960.62 feet back to the POINT OF
BEGINNING; Said limits contains 86.4 acres more or less.

100.  Any
facility and/or venue and related property located on land more particularly
described as follows:

Commence at the Southwest
corner of the Southeast Quarter of the Northeast Quarter of Section 13,
Township 9 North, Range 3 East, Madison County, Mississippi, marked by a found
creosote 15 inch post and run thence North for a distance of 455.28 feet to the
southwest corner of that certain 2 acre parcel as described in Deed Book 3385
at page 144; run thence North 69 degrees 10 minutes 00 seconds East for a
distance of 211.20 feet along the south line of said parcel and parallel with
the south right-of-way of Mississippi Highway No. 16; run thence North for a
distance of 422.40 feet along the east line of said parcel to the south right-of-way
of Mississippi Highway No. 16; run thence North 69 degrees 10 minutes 00
seconds East for a distance of 508.77 feet along said right-of-way to the Point
of Beginning; thence South 1122.79 feet; thence North 89 degrees 04 minutes 05
seconds East 485.01 feet; thence North 00 degrees 32 minutes 30 seconds West
300.00 feet; thence North 00 degrees 38 minutes 32 seconds East 502.72 feet;
thence West 294.30 feet; thence North 00 degrees 49 minutes 38 Seconds East
388.02 feet to the south right-of-way of Mississippi Highway No. 16; thence
South 69 degrees 10 minutes 00 seconds West 212.97 feet along said right-of-way
to the Point of Beginning.

Containing 10.54 acres,
more or less, being the venue parcel only, commonly known as 1129 Sharon Road,
Canton, Mississippi 39046;

101.  Any
facility located on land more particularly described as follows:

Commencing at 1/2"
rebar found at the SW corner of the NE 1/4 of the NE 1/4 of Section 28, T-18-N,
R-14-E, Oktibbeha County, Mississippi run S 89°17'36" E a distance of
1349.95'; thence run N 00°24'00" E a distance of 991.65' to a 1/2"
rebar set which marks the point of beginning of this lot or parcel of land
herein described and conveyed.  From said point of beginning run N
89°57'30" W a distance of 200.00' to a 1/2" rebar set; thence run N
00°24'00" E a distance of 289.37' to a 1/2" rebar set on the
Southerly ROW of W. Poor House Road; thence run along the Southerly ROW of said
road S 89°57'30" E a distance of 200.00' to a 1/2" rebar found;
thence run S 00°24'00" W a distance of 289.37' to the point of beginning.
This lot or parcel of land is located in the NE 1/4 of the NE 1/4 of Section
28, T-18-N, R-14-E, Oktibbeha County, Mississippi, and contains a total of 1.33
acres;

102.  Any
facility located on land more particularly described as follows:

TRACT
1

A parcel of land situated
in the NW 1/4 of the NW 1/4 of Section 21, Township 2 North, Range 5 East,
Simpson County, Mississippi and being more particularly described as follows:

Beginning at a found
6" round concrete monument with aluminum cap marking the NE corner of the
NW 1/4 of the NW 1/4 of Section 21 and run thence S 00º49'20" W for
a distance of 1325.74 feet to a found 1/2" iron pin;

Run thence departing said
east line N 89º43'08" W along south line for a distance of 1325.16
feet to a found 1/2" rebar at the SW corner of aforementioned NNW 1/4 of
the NW 1/4;

Run thence along said
west line N 01°00'19" E for a distance of 1,120.78 feet to a set 1/2"
rebar; Run thence departing said west line S 89°58'50" E for a distance of
506.51 feet to a set 1/2" rebar;

Run thence North for a
distance of 200.00 feet to a set 1/2" rebar on the north line of
aforementioned NW 1/4 of the NW 1/4; Run thence along said north line S
89°56'10" E for a distance of 818.00 feet the Point of Beginning,

Containing 37.87 acres, more
or less.

TRACT
2

A parcel of land situated
in the NE 1/4 of the NE 1/4 Section 20, Township 2 North, Range 5 East, Simpson
County, Mississippi and being more particularly described as follows:

Commencing at a found 6"
round concrete monument with aluminum cap marking the NE corner of Section 20
and run thence S 01°00'19" W for a distance of 200 feet to a set 1/2"
iron pin and the Point of Beginning.

From the Point of Beginning
run thence S 01°00'19" W for a distance of 1,120.78 feet to a set
1/2" iron pin on the east right-of-way line of Everett Church Road as now
laid out and in use;

Run thence along said east
right-of-way line and a curve to the right for a distance of 148.18 feet to a
found point, said curve having a chord bearing and distance of N 03°26'18"
W 148.04 feet with a radius of 994.63 feet;

Run thence along said east
right-of-way line and a curve to the left for a distance of 564.44 feet to a
set 1/2" iron pin at the north line of aforementioned Section 20, said
curve having a chord bearing and distance of N 19°09'21" W 543.07 feet
with a radius of 588.77 feet;

Run thence departing said
right-of-way line and along said north line S 89°58'50" E for a distance
of 198.88 feet to the Point of Beginning.  Containing 0.71 acres, more or less.

LESS AND EXCEPT:

Begin at the SE corner of the
NE 1/4 of NE 1/4 of Section 20, Township 2 North, Range 5 East, and run East
90.10 feet to the West boundary line of a public road; thence run N-11° 05' W
along the West boundary line of said road, 468.74 feet to the East line of said
NE 1/4 of NE 1/4; thence run S 89° 35' W, 1323.30 feet to the West line of said
NE 1/4 of NE 1/4; thence run South 460.00 feet to the SW corner of said forty;
thence run N-89° 35' E along said forty line, 1323.30 feet back to the point of
beginning.  Containing 14.5 acres, more or less, and being in the NE 1/4 of NE
1/4 of Section 20, and partly in the NW 1/4 of NW 1/4 of Section 21, Township 2
North, Range 5 East, Simpson County, Mississippi.

LESS AND EXCEPT:

BEGINNING at the SE corner of
the NE 1/4 of the NE 1/4 of Section 20, T2N, R5E, Simpson County, Mississippi,
run East 90.10 feet to the West boundary line of a public road; run thence N
11°05' W along said West boundary line for 366.32 feet to a point, run thence S
89° 35' W for 569.84 feet to a point, run thence South for 360.00 feet to a
point on the Southline of the NE 1/4 of the NE 1/4 of Section 20, T2N, R5W, run
thence N 89°35' E along said South line for 550.16 feet to the POINT OF
BEGINNING.  Containing 5.0 acres, more or less, and being located in the NE 1/4
of the NE 1/4 of Section 20 and partly in the NW 1/4 of the NW 1/4 of Section
21, T2N, R5E, Simpson County, Mississippi;

103.  Any
facility located on land lying and be situated in Lamar County, Mississippi,
more particularly described as follows:

Commence at the SE Corner
of the NE 1/4 of SW 1/4 of Section 6, Township 5 North, Range 15 West, and run
West 508 feet to the West right-of-way of Highway No. 589 to and for the point
of beginning, thence run North 118 feet along said West right-of-way line,
thence run West 10 feet along said right-of-way line, thence North 1 degree 40
minutes East 197.2 feet along said right-of-way line, thence run West 337.7
feet, thence run South 100 feet, thence run East 136.9 feet, thence run South
215 feet to the South line of said NE 1/4 of SW 1/4, thence run East 195.1 feet
to the Point of Beginning, containing 1.7 acres, more or less, and being in the
NE 1/4 of the SW 1/4 of Section 6, Township 5 North, Range 15 West, Town of
Sumrall, Lamar County, Mississippi.

LESS AND EXCEPT:

Commence at the SE Corner of
the NE 1/4 of the SW 1/4 of Section 6, Township 5 North, Range 15 West, and run
West 508 feet to the West right-of-way of Highway #589 to and for a point of
beginning, thence run North 118 feet along the said Highway right-of-way,
thence run West 10 feet along said Highway right-of-way thence run North 1
degree 40 minutes East 197.2 feet along said Highway right-of-way, thence run
West 95 feet, thence run South 315.2 feet, thence run East 105 feet back to the
point of beginning.  Containing .7 acre, more or less, and being in the NE of
the SW of Section 6, Township 5 North, Range 15 West, in Sumrall, Lamar County,
Mississippi.

LESS AND EXCEPT:

A part and parcel of property
located in the Northeast 1/4 of the Southwest 1/4, Section 6, T-5-N, R-15-W,
Lamar County, Town of Sumrall, Mississippi, which bearings herein are based on
GPS derived Geodetic North, being more particularly described as follows:

Commence at a found fence corner
and iron pin marking the Southeast corner of the Northwest 1/4 of the Southeast
1/4, Section 6, Township 5 North, Range 15 West, Lamar County, Mississippi,
thence run S 89°46'48"W for 1857.46 feet to a set mag nail at the
intersection of the western right-of-way of Highway #589 and the southern line
of the Northeast 1/4 of the Southwest 1/4; thence run S 89°49'44"W along
said forty line for 197.08 to a set 1/2" rebar; thence run N
00°00'00" W for 215.07 to a set cotton spindle in the centerline of Preston
paved road and the point of beginning; thence run S 90°00'00" E for 136.90
feet to a found 1/2" iron pipe; thence run N 00°00'00" E for 100.00
feet to a set 1/2" rebar; thence run N 89°49'44" E for 153.23 feet to
a set mag nail in the centerline of Preston paved public road; thence run S
09°14'10"W for 101.77  feet back to the point of beginning.

Said parcel contains 0.33
acre, more or less.

PPIN 13095, Parcel No. 113E-06-008.000;

104.  Any
municipality in which Mississippi Highway 13 and U.S. Highway 11 intersect and
which is located in a county traversed by Interstate 59;

105.  The
property and structures thereon located at parcel numbers 1157360000501701;
1157350000000300; 1157360000804600; 1157360000000500; 1157360000804700; 1157360000501701;
1157360000000501; 1157360000702300; 1157360000000400; 3153060000001502;
3153060000001401 as existing on July 1, 2026, and which are located in a
county:

a.
Traversed by Interstate 59, and

b.  Wherein
Mississippi Highway 26 and U.S. Highway 11 intersect;

106.  The
property and structures thereon located at 2420 Pine Avenue in a municipality
in which Mississippi Highway 528 and Jones County Road 6 intersect;

107.  Any
facility located on land more particularly described as follows:

Commencing at a crosstie
fence corner at the intersection of the South right-of-way of Reed Road with
the east line of the Northwest Quarter of the Northwest Quarter of Section 26,
Township 19 North, range 13 East Oktibbeha County, Mississippi, and run North
for a distance of 299.28 feet to the South Section line of Section 23; thence
West along the South Section line of Section 23 for a distance of 239.40 feet
to an iron pin set at the point of beginning of the following described
parcel.  From said point of beginning run West along the South Section line of
Section 23 for a distance of 60.91 feet to an iron pin set on the North right-of-way
of Reed Road; thence along the North right-of-way of Reed Road in the arc of a
curve to the left for a distance of 646.13 feet, said curve having a radius of
1521.79 feet, cord of 641.29 feet, which bears North 67 degrees 20 minutes 54
seconds West; thence along the North right-of-way of Reed Road in the arc of a
curve to the left for a distance of 338.65 feet, said curve having a radius of
519.84 feet, chord of 332.69 feet, which bears South 80 degrees 22 minutes 54
seconds West; thence along the North right-of-way of Reed Road in the arc of a
curve to the left for a distance of 148.68 feet, said curve having a radius of
241.30 feet, chord of 146.34 feet, which bears South 46 degrees 45 minutes 43
seconds West to an iron pin set on the West Section line of Section 23; thence
North 00 degrees 18 minutes 04 seconds West along the West Section line of
Section 23 for a distance of 1180.21 feet to an iron pin set on the South right-of-way
of Highway 82; thence South 89 degrees 51 minutes 46 seconds East along the
South right-of-way of Highway 82 for a distance of 1091.21 feet to an iron pin
set; thence South 00 degrees 06 minutes 21 seconds East for a distance of
1268.73 feet to the point of beginning.  Said parcel being located in the
Southwest Quarter of the Southwest Quarter of Section 23, Township 19 North,
range 13 East, Oktibbeha County, Mississippi and contains 27.58 acres, and
being the North part of parcel 076-23-004.00;

108.  Any
facility located on or near and with an address on Main Street or Elder Frank
Ward Street in a municipality through which run U.S. Highway 51 and Mississippi
Highway 310;

109.  Any
facility located on land more particularly described as follows:

Commencing at the NE
corner of Lot 1, Section 33, Township 4 North, Range 6 East, and run South 11
degrees 22 minutes East 887 feet along the East line of said Lot 1, thence run
South 78 degrees 38 minutes West 294.36 feet; thence West 50 feet for the point
of beginning; thence run South 1320 feet; thence run West 340 feet to center of
a branch; thence run in a Southeastern direction along said branch to the South
line of Lot 1, thence run West 1204 feet, thence North 2290 feet, thence run
West 250 feet, thence run North 350 feet to the North line of Lot 2, thence run
East 1000 feet to the center of said branch, thence run in a southern direction
along said branch to a point 600 feet West and 30 feet North of the point of
beginning, thence run East 600 feet, thence run South 30 feet to the point of
beginning, containing 59.8 acres, more or less, and being in Lots 1 and 2,
Section 33, Township 4 North, Range 6 East, Smith County, Mississippi.

And also:

Commencing at the NW
corner of Lot 6, Section 33, Township 4 North, Range 6 East, and run East 425
feet for the point of beginning, thence run South 1640 feet to the center of
Strong River, thence run in a Northeastern direction along said Strong River to
a branch, thence run in a Northern direction along said branch to the North
line of said Lot 6, thence run West 385 feet to the point of beginning,
containing 20.7 acres, more or less, and being in Lot 6, Section 33, Township 4
North, Range 6 East, Smith County, Mississippi.

And also:

Commencing at the NE
corner of Lot 2, Section 33, Township 4 North, Range 6 East, and run West 646
feet for the point of beginning, thence run South 350 feet; thence run West 125
feet, thence run North 350 feet to the North line of said Lot 2, thence run
East 125 feet to the point of beginning, containing 1 acre more or less, and
being in Lot 2, Section 33, Township 4 North, Range 6 East, Smith County,
Mississippi.

And also:

The East 27 l/5 acres of
the West 56 acres of Lot 2; and the East 27 l/5 acres of the West 56 acres of
Lot 5: and the East 24 acres of Lot 5; and the West 22 acres of Lot 6 lying
West of Strong River and West of Branch, being 100 2/5 acres, more of less,
Section 33, Township 4 North, Range 6 East, Smith County, Mississippi, LESS AND
EXCEPT:  Beginning at the Northeast corner of the East 27 1/5 acres of Lot 2,
Section 33, Township 4 North, Range 5 East, and run West 250 feet, thence run
South 350 feet, thence run East 250 feet, thence run North 350 feet to the
point of beginning, all in Lot 2 of Section 33, Township 4 North, Range 6 East;
and run West 646 feet for the point of beginning, thence run South 350 feet,
thence run West 125, thence run North 350 feet to the North line of said Lot 2,
thence run East 125 feet to the point of beginning, containing l acre, more or
less, and being in Lot 2, Section 33, Township 4 North, Range 6 East, Smith
County, Mississippi.

And also:

Commencing at the
Northeast Corner of Lot 2, Section 33, Township 4 North, Range 6 East, and run
West 646, thence run South 350 feet, thence run West 198 feet for the Point of
Beginning, thence run South 350 feet, thence run West l98 feet for the Point of
Beginning, thence run South 490 feet, thence run West 89 feet, thence run North
490 feet, thence run East 89 feet to the point of beginning, containing l acre,
more or less, and being in Lot 2, Section 33, Township 4 North, Range 6 East,
Smith County, Mississippi.

And also:

East 5.24 acres of the
West 28 4/5 acres of Lot 5; East 5.24 acres of the West 28 4/5 acres of Lot 2:
all in Section 33, Township 4 North, Range 6 East, Smith County, Mississippi.

Commence at the NW Corner
of Section 33, Township 4 North, Range 6 East, Smith County, Mississippi; run
thence South 89°48'18" E 1711.59 feet for the point of beginning of the
parcel herein described; thence run South 1080.00 feet; thence run East 535.00
feet; thence run North 730.00 feet; thence run West 375.00 feet; thence run
North 350.00 feet; thence run West 160.00 feet back to the Point of Beginning,
said parcel containing 10 acres, more or less and being located in Lot 2, also
in the NE l/4 of NW 1/4, Section 33, Township 4 North, Range 6 East, Smith
County, Mississippi.

And also:

A parcel of land located
in Lot 2 of Section 33, Township 4 North, Range 6 East, Smith County,
Mississippi and being more particularly described as follows:

Commence at a found
concrete monument marking the NW corner of said Section 33; thence South 89
degrees 48 minutes 51 seconds East for 1871.41 feet to an iron pin found on the
southern right-of-way line of Smith County Road 144; thence South 00 degrees 10
minutes 57 seconds West for 250.28 feet to an iron pin set; said point also
being the Point of Beginning; thence South 89 degrees 46 minutes 30 seconds
East for 469.46 feet to an iron pin set; thence South 07 degrees 30 minutes 50
seconds East for 532.23 feet to an iron pin set; thence South 55 degrees 05
minutes 13 seconds West for 201.62 feet to an iron pin set; thence South 89
degrees 21 minutes 24 seconds West for 329.65 feet to an iron pin set; thence
North 04 degrees 37 minutes 41 seconds West for 550.39 feet to an iron pin
found; thence North 00 degrees 10 minutes 57 seconds East for 100.00 feet back
to the Point of Beginning. Said parcel containing 7.07 acres, more or less.

And also:

All Ingress and Egress
Easement located in Lot 2 of Section 33, Township 4 North, Range 6 East, Smith
County, Mississippi and being more particularly described as follows:

Commence at a found concrete
monument marking the NW corner of said Section 33; thence South 89 degrees 48
minutes 51 seconds East for 1803.01 feet to a point on the southern right-of-way
line of Smith County Road 144, said point also being the Point of Beginning;
thence continue South 89 degrees 48 minutes 51 seconds East along said southern
right-of-way line for 45.19 feet; thence South 05 degrees 06 minutes 55 seconds
East for 251.35 feet to an iron pin set; thence South 00 degrees 10 minutes 57
seconds East for 100.00 feet to an iron pin found; thence South 04 degrees 37
minutes 41 seconds East for 445.11 feet; thence South 85 degrees 22 minutes 19
seconds West for 31.98 feet; thence North 05 degrees 06 minutes 55 seconds West
for 799.92 feet back to the Point of Beginning. Said easement contains 0.70
acres more or less.

INDEX THIS PROPERTY IN:

Lot 2 of Section 33, Township
4 North, Range 6 East, Smith County, Mississippi.

And also:

A parcel of land located
Lot 2, Lot 3, Lot 4 and Lot 5 of Section 33, Township 4 North, Range 6 East,
Smith County, Mississippi and being more particularly described as follows:

Commence at a Found
concrete monument marking the NW Corner of said Lot 3; thence South 89 degrees
47 minutes 06 seconds East along the north line of said Lot 3 for 1,156.26 feet
to an iron pin found beside a metal T-Post, said point also being the Point of
Beginning; thence South 89 degrees 51 minutes 33 seconds East along said north
line and the north line of said Lot 2 for 555.51 feet to an iron pin found;
thence South 00 degrees 13 minutes 48 seconds West for 5,280.82 feet to an iron
pin found on the south line of said Lot 5; thence North 89 degrees 36 minutes
19 seconds West along said south line and the south line of said Lot 4 for
555.13 feet to an iron pin found; thence North 00 degrees 13 minutes 34 seconds
East for 5,278.36 feet back to the Point of Beginning. Said parcel contains
67.31 acres, more or less. Bearings in above description are based upon GPS
Observation of Geodetic North.

And also:

A parcel of land located
in Lot 1 of Section 33, Township 4 North, Range 6 East, Smith County,
Mississippi and being more particularly described as follows:

Commence at a concrete
monument marking the NW Corner of said Section 33; thence South 89 degrees 48
minutes 32 seconds East along the north line of said Section 33 for 2,977.36
feet to the centerline of an old branch, said point also being the Point of
Beginning; thence continue South 89 degrees 48 minutes 32 seconds East along
said north line for 129.13 feet to an iron pin set; thence South 07 degrees 09
minutes 43 seconds West for 541.44 feet to an iron pin set; thence South 20
degrees 57 minutes 04 seconds West for 360.20 feet to an iron pin set; thence
West for 216.48 feet to the said centerline of said old branch; thence North 27
degrees 59 minutes 44 seconds East along said centerline for 604.82 feet;
thence North 00 degrees 02 minutes 35 seconds West along said centerline for
339.98 feet back to the Point of Beginning. Said parcel contains 2.89 acres,
more or less.

And also:

A parcel of land located
in Lot 1 of Section 33, Township 4 North, Range 6 East, Smith County,
Mississippi and being more particularly described as follows:

Commence at an Iron pin
found marking the NE Corner of said Lot 1; thence North 89 degrees 48 minutes
32 seconds West along the north line of said Lot 1 for 444.21 feet to an iron
pin found; thence South 07 degrees 09 minutes 43 seconds West for 359.36 feet
to an iron pin set, said point also being the Point of Beginning; thence South
80 degrees 56 minutes 18 seconds East for 270.91 feet to an iron pin found;
thence South 05 degrees 12 minutes 08 seconds East for 476.34 feet to an iron
pin found; thence West for 462.22 feet to an iron pin found; thence North 20
degrees 57 minutes 04 seconds East for 360.20 feet to an iron pin found; thence
North 07 degrees 09 minutes 43 seconds East for 182.08 feet back to the Point
of Beginning.  Said parcel contains 4.00 acres, more or less.

And also:

Beginning at the
Southeast corner of Lot 5 of Section 28, Township 4 North, Range 6 East, Smith
County, Mississippi; run thence Westerly along the South line of said Section
28 for 630.00 feet, more or less, to the centerline of a branch; thence North
23 degrees 25 minutes East along the centerline of said branch and a steel
culvert for 114.49 feet to a railroad spike in the centerline of Smith County
Road No. 144; thence North 89 degrees 33 minutes East along the centerline of
said Road for 440.12; thence North 88 degrees 27 minutes East along the
centerline of said road for 84.87 feet; thence North 85 degrees 02 minutes East
along centerline of said road for 36.80 feet to the Old Choctaw Boundary Line;
thence South 11 degrees 22 minutes along the Old Choctaw Boundary Line for
116.25 feet to Point of Beginning, being 1.5 acres, more or less, in the
Southeast part of Lot 5 of Section 28, Township 4 North, Range 6 East, Smith
County, Mississippi.

And also:

Beginning at the
Northeast corner of Lot 1 of Section 33, Township 4 North, Range 6 East, Smith
County, Mississippi; run thence South 11 degrees 22 minutes East along the Old
Choctaw Boundary Line for 278.52 feet; thence South 78 degrees 38 minutes West
for 294.36 feet; thence South 11 degrees 22 minutes East for 467.94 feet;
thence West for 783.42 feet; more or less, to the centerline of a branch;
thence Northeasterly along the centerline of said branch for 863 feet, more or
less, to the point of beginning, being 11.4 acres, more or less, in the
Northeast part of Lot 1 of Section 33, Township 4 North, Range 6 East, Smith
County, Mississippi.

And also:

All East of the Choctaw
Boundary line and West of Raleigh-Polkville Road, being 0.5 acres, more or
less, in Lot 7, Section 33, Township 4 North, Range 6 East, Smith County,
Mississippi;

110.  The
campus, including the golf course, of a community college located on Old
Highway 51 in Wesson;

111.  A
restaurant located at 9479 U.S. Highway 49 in Yazoo County;

112.  A
retail space located at 7127 U.S. Highway 98, Suites 20 and 30, in Lamar
County;

113.  An
approximately 13.483-acre tract of land located at 13411 River Road in
Jefferson County.

The status of these
municipalities, districts, clubhouses, facilities, golf courses and areas
described in this paragraph (o)(iii) as qualified resort areas does not require
any declaration of same by the department.

The governing authorities of
a municipality or county described, in whole or in part, in item 6, 21, 24, 25,
26, 27, 28, 29, 30, 31, 34, 35, 36, 37, 38, 39, 46, 48, 51, 53, 54, 55, 56, 58,
59, 61, 63, 64, 66, 67, 68, 73, 74, 83, 84, 93, 94, 95, 96, * * * or 97, 98, 99, 101, 104, 107 or 109 of
this paragraph (o)(iii) may by ordinance, with respect to the qualified resort
area described in the same item:  specify the hours of operation of facilities
offering alcoholic beverages for sale; specify the percentage of revenue that
facilities offering alcoholic beverages for sale must derive from the
preparation, cooking and serving of meals and not from the sale of beverages;
and designate the areas in which facilities offering alcoholic beverages for
sale may be located.

(p)  "Native
wine" means any product, produced in Mississippi for sale, having an
alcohol content not to exceed twenty-one percent (21%) by weight and made in
accordance with revenue laws of the United States, which shall be obtained
primarily from the alcoholic fermentation of the juice of ripe grapes, fruits,
berries, honey or vegetables grown and produced in Mississippi; provided that
bulk, concentrated or fortified wines used for blending may be produced without
this state and used in producing native wines.  The department shall adopt and
promulgate rules and regulations to permit a producer to import such bulk
and/or fortified wines into this state for use in blending with native wines
without payment of any excise tax that would otherwise accrue thereon.

(q)  "Native
winery" means any place or establishment within the State of Mississippi
where native wine is produced, in whole or in part, for sale.

(r)  "Bed and
breakfast inn" means an establishment within a municipality where in
consideration of payment, breakfast and lodging are habitually furnished to
travelers and wherein are located not less than eight (8) and not more than
nineteen (19) adequately furnished and completely separate sleeping rooms with
adequate facilities, that persons usually apply for and receive as overnight
accommodations; however, such restriction on the minimum number of sleeping
rooms shall not apply to establishments on the National Register of Historic Places.
No place shall qualify as a bed and breakfast inn under this article unless on
the date of the initial application for a license under this article more than
fifty percent (50%) of the sleeping rooms are located in a structure formerly
used as a residence.

(s)  "Board"
shall refer to the Board of Tax Appeals of the State of Mississippi.

(t)  "Spa
facility" means an establishment within a municipality or qualified resort
area and owned by a hotel where, in consideration of payment, patrons receive
from licensed professionals a variety of private personal care treatments such
as massages, facials, waxes, exfoliation and hairstyling.

(u)  "Art studio
or gallery" means an establishment within a municipality or qualified
resort area that is in the sole business of allowing patrons to view and/or
purchase paintings and other creative artwork.

(v)  "Cooking
school" means an establishment within a municipality or qualified resort
area and owned by a nationally recognized company that offers an established
culinary education curriculum and program where, in consideration of payment,
patrons are given scheduled professional group instruction on culinary
techniques.  For purposes of this paragraph, the definition of cooking school
shall not include schools or classes offered by grocery stores, convenience
stores or drugstores.

(w)  "Campus"
means property owned by a public school district, community or junior college,
college or university in this state where educational courses are taught,
school functions are held, tests and examinations are administered or academic
course credits are awarded; however, the term shall not include any
"restaurant" or "hotel" that is located on property owned
by a community or junior college, college or university in this state, and is
operated by a third party who receives all revenue generated from food and
alcoholic beverage sales.

(x)  "Native
spirit" shall mean any beverage, produced in Mississippi for sale,
manufactured primarily by the distillation of fermented grain, starch, molasses
or sugar produced in Mississippi, including dilutions and mixtures of these
beverages.  In order to be classified as "native spirit" under the
provisions of this article, at least fifty-one percent (51%) of the finished
product by volume shall have been obtained from distillation of fermented
grain, starch, molasses or sugar grown and produced in Mississippi.

(y)  "Native
distillery" shall mean any place or establishment within this state where
native spirit is produced in whole or in part for sale.

(z)  "Warehouse
operator" shall have the meaning ascribed in Section 67-1-201.

(aa)  "Craft
spirit" shall mean any alcoholic beverage produced, in whole or in part,
in Mississippi by a distillery created under the laws of Mississippi at a
location within Mississippi.

(bb)  "Craft
distillery" shall mean any place or establishment within this state where
craft spirit is produced in whole or in part.

SECTION 2.  Section
67-1-7, Mississippi Code of 1972, is amended as follows:

67-1-7.  (1)  Except as otherwise
provided in Section 67-9-1 for the transportation and possession of limited
amounts of alcoholic beverages for the use of an alcohol processing permittee,
and subject to all of the provisions and restrictions contained in this article,
the manufacture, sale, distribution, and transportation of alcoholic beverages
shall be lawful, subject to the restrictions hereinafter imposed, in those
counties and municipalities of this state in which, at a local option election
called and held for that purpose under the provisions of this article, a
majority of the qualified electors voting in such election shall vote in favor
thereof.

Beginning on April 16, 2021,
except as otherwise provided in Section 67-1-51 for holders of a caterer's
permit, the manufacture, sale and distribution of alcoholic beverages shall not
be permissible or lawful in counties except in (a) incorporated municipalities
located within such counties, (b) qualified resort areas within such counties
approved as such by the department, or (c) clubs within such counties, whether
within a municipality or not.  However, any permits issued by the department
between July 1, 2020, and April 15, 2021, for the manufacture, sale and
distribution of alcoholic beverages, whether or not issued to permittees in
such municipalities, qualified resort areas or clubs, shall be eligible for
renewal on or after April 16, 2021.

The manufacture, sale,
distribution and possession of native wines, native spirits or craft spirits
shall be lawful in any location within any such county except those locations
where the manufacture, sale or distribution is prohibited by law other than
this section or by regulations of the department.  However, notwithstanding
this provision, municipalities that have voted in favor of coming out from
under the dry law may enforce such proper rules and regulations for fixing
zones and territories to promote public health, morals, and safety, as they may
by ordinance provide.  The board of supervisors of any county that has voted in
favor of coming out from under the dry law may make such rules and regulations
as to territory outside of municipalities as are herein provided for
municipalities.

Notwithstanding the
provisions of any other law, municipalities may enforce such proper location of
package retailer stores within the municipality by application of a properly
adopted zoning ordinance.

(2)  Notwithstanding the
foregoing, within any state park or any state park facility that has been
declared a qualified resort area by the department, and within any qualified
resort area as defined under Section 67-1-5(o)(iii), an on-premises retailer's
permit may be issued for the qualified resort area, and the permittee may
lawfully sell alcoholic beverages for consumption on his licensed premises
regardless of whether or not the county or municipality in which the qualified
resort area is located has voted in favor of coming out from under the dry law,
and it shall be lawful to receive, store, sell, possess and consume alcoholic
beverages on the licensed premises, and to sell, distribute and transport
alcoholic beverages to the licensed premises.  Moreover, the governing
authorities of a municipality in which a qualified resort area defined under
Section 67-1-5(o)(iii)5, 7, 21, 39 * * *or, 46 or 104 is located, the
Pearl River Valley Water Supply District Board which governs the qualified
resort area defined under Section 67-1-5(o)(iii)8.a.A, the
board of supervisors of the county in which qualified resort area defined under
Section 67-1-5(o)(iii)8.a.B and C is located, and the board of supervisors
of a county in which a qualified resort area defined under Section 67-1-5(o)(iii)44 * * * or, 80 or 112 is located, may,
by ordinance or resolution, provide that package retailer's permits may be
issued in the applicable qualified resort area, and that it shall be lawful to
receive, store, sell, possess and distribute alcoholic beverages in accordance
with such package retailer's permits.

SECTION 3.  This act
shall take effect and be in force from and after July 1, 2026.