AN ACT TO ESTABLISH THE MISSISSIPPI COUNTY AND MUNICIPALITY EMERGENCY RELIEF PROGRAM WHICH SHALL BE ADMINISTERED BY THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY TO REIMBURSE COUNTIES AND MUNICIPALITIES FOR ELIGIBLE EXPENDITURES INCURRED IN RESPONSE TO THE COVID-19 PANDEMIC; TO DEFINE TERMS; TO DEFINE THE TERM "ELIGIBLE EXPENDITURE" ACCORDING TO THE UNITED STATES TREASURY GUIDELINES; TO REQUIRE THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY TO PROMULGATE REGULATIONS AND DEVELOP PROCEDURES TO GOVERN THE ADMINISTRATION OF THE PROGRAM, INCLUDING A REIMBURSEMENT PROCESS; TO PROVIDE THAT THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY MAY RETAIN A CERTAIN AMOUNT OF FUNDS TO ADMINISTER THE PROGRAM; TO REQUIRE PARTICIPATING COUNTIES AND MUNICIPALITIES TO SUBMIT A CERTIFIED APPLICATION AND AN ITEMIZED RECEIPT AND/OR INVOICE IN ORDER TO BE REIMBURSED; TO DESCRIBE THE DISTRIBUTION OF FUNDS TO COUNTIES AND MUNICIPALITIES; TO PROVIDE THAT THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY SHALL DISBURSE THE FUNDS TO COUNTIES AND MUNICIPALITIES AS AUTHORIZED BY THIS ACT FROM THE COVID-19 FUND (FUND NUMBER 5820200000); TO PROVIDE THAT THE PROVISIONS OF THIS ACT ARE SEVERABLE; AND FOR RELATED PURPOSES.