AN ACT TO IMPOSE A DELIVERY FEE OF THIRTY CENTS ON EACH COMMERCIAL TRANSACTION WHICH INVOLVES RETAIL DELIVERY IN MISSISSIPPI; TO PROVIDE RETAILERS WITH THE DISCRETION TO COLLECT THE FEE FROM THE PURCHASER; TO PROVIDE THAT THE DELIVERY FEE, IF STATED SEPARATELY ON THE RECEIPT, INVOICE OR BILL OF SALE, SHALL BE EXCLUDED FROM THE SALES PRICES FOR TAX PURPOSES; TO PROVIDE THAT THE RETAIL DELIVERY FEE SHALL BE CHARGED IN ADDITION TO ANY OTHER DELIVERY FEE WHICH, THE TOTAL OF BOTH MUST BE INDICATED AS SEPARATE ITEMS; TO PROVIDE THAT THE DELIVERY FEE IS IMPOSED ONCE PER TRANSACTION AND IS NONREFUNDABLE IF ANY OR ALL OF THE ITEMS PURCHASED ARE RETURNED TO THE RETAILER; TO PROVIDE THAT THE DELIVERY FEE SHALL BE REFUNDED IF FOR ANY REASON THE RETAIL DELIVERY IS CANCELLED; TO EXEMPT CERTAIN ITEMS FROM IMPOSITION OF THE DELIVERY FEE; TO REQUIRE A RETAILER OR MARKET PLACE PROVIDER TO BEGIN COLLECTING AND REMITTING THE DELIVERY FEE TO THE COMMISSIONER OF REVENUE ON THE FIRST DAY OF EACH MONTH; TO REQUIRE THE RETAILER TO REPORT AND REMIT THE FEE ON THE RETAILER'S INCOME TAX RETURN; TO PRESCRIBE THE MANNER BY WHICH THE FEE MUST BE COLLECTED BY THE RETAILER OR A THIRD-PARTY ENTITY AND REMITTED TO THE COMMISSIONER OF REVENUE; TO REQUIRE THE COMMISSIONER OF REVENUE TO PAY INTEREST ON ANY OVERPAYMENT REFUNDED OR CREDITED TO THE RETAILER FROM THE DATE OF PAYMENT OF THE FEE UNTIL THE DATE THE REFUND IS PAID OR CREDITED; TO REQUIRE THE COMMISSIONER TO RETAIN ONE PERCENT OF THE TOTAL DELIVERY FEES COLLECTED FOR THE PURPOSES OF ADMINISTERING ITS ENFORCEMENT OF THE RETAIL DELIVERY FEE COLLECTION; TO REQUIRE THE COMMISSIONER TO DEPOSIT 60% OF THE BALANCE OF THE PROCEEDS OF THE COLLECTED DELIVERY FEES INTO THE "STATE HIGHWAY MAINTENANCE FUND" AND THE REMAINING 40% OF THE BALANCE OF THE PROCEEDS OF THE COLLECTED DELIVERY FEES INTO THE "2022 Capacity Project Fund"; AND FOR RELATED PURPOSES.