MS SB2276

Establishes the Local Government Law Enforcement Assistance Program under the Mississippi Development Authority to make grants to county and municipal governments for law enforcement assistance, with priority given to counties and municipalities with populations of 10,000 or less.

Requires grant funds to be used to supplement salaries of law enforcement personnel or purchase uniforms and equipment for sheriffs and police departments.

Creates a special state treasury fund to support the grant program, funded by increased taxes on tobacco products (1% additional excise tax), alcoholic beverages (1% additional excise tax), light wine and beer (0.43 cents per gallon additional tax), and gaming fees (1% additional gaming license fee).

Increases cigarette tax by imposing a 1% additional excise tax on the existing rate and increases other tobacco product taxes by 1% of manufacturer's list price.

Effective July 1, 2010.