Section 5-8-9 - Report of expenditures of lobbyist's client; exceptions(1) Except as otherwise provided in Section 5-8-7 of this chapter and in subsection (7) of this section, no later than January 30 of each year, a lobbyist's client shall file a report of expenditures with the Secretary of State. The report must contain information on all expenditures paid by the lobbyist's client during the preceding twelve (12) calendar months.(2) The report must list expenditures for the purpose of lobbying according to the following categories: (a) A payment to a lobbyist for salary, fee, compensation for expenses, or other purpose by a person employing, retaining or contracting for the services of the lobbyist separately or jointly with other persons;(b) A payment for those portions of office rent, utilities, supplies and compensation of support personnel attributable to lobbying activities;(c) A payment in support of or assistance to a lobbyist or the lobbyist's activities, including the direct payment of expenses incurred at the request or suggestion of the lobbyist;(d) A payment, including compensation, payment or reimbursement for the services, time or expenses of an employee for or in connection with direct communication with an executive, legislative or public official or public employee, where such communication is made at the request, suggestion or direction of the lobbyist's client;(e) A payment for or in connection with soliciting or urging other persons to enter into direct communication with an executive, legislative or public official or public employee, where such communication is made at the request, suggestion or direction of the lobbyist's client;(f) A payment or reimbursement for food, beverages, travel, lodging, entertainment or sporting activities; or(g) A purchase, payment, distribution, loan, forgiveness of a loan or payment of a loan by a third party, advance, deposit, transfer of funds, a promise to make a payment, or a gift of money or anything of value for any purpose.(3) For each executive, legislative or public official or public employee who was paid, given or promised to be paid anything of value in full or in part from the lobbyist's client, the report must also include:(a) The name of the executive, legislative or public official or public employee who was paid, given or promised anything of value;(b) A description and the monetary value of anything of value paid, given or promised to such official or employee, with sufficient detail so that the nature of the transfer is clear;(c) The place and date anything of value was paid, given or promised; and(d) The name of the person who paid, gave or promised to pay anything of value.(4) Each expenditure for the purpose of lobbying must be reported in accordance with the category of the expenditure required in this section and with any additional categories as may be required by rule or regulation of the Secretary of State.(5) The report due January 30 shall include a cumulative total for the calendar year for all reportable categories.(6) A lobbyist's client shall maintain contemporaneous records of all expenditures reportable under Sections 5-8-1 through 5-8-19 of this chapter and shall retain such records for a period of two (2) years.(7) If the State of Mississippi is a lobbyist's client, the State of Mississippi shall be exempt from filing an annual report.(8)(a) If the entire Legislature and all statewide elected officials are individually invited to a single function, which is sponsored by a lobbyist's client, or a lobbyist on behalf of such client, and is to begin and end within one (1) day, then it shall not be necessary to report the costs related to food and beverages offered for immediate consumption required in subsection (3) of this section, so long as food and beverages provided at such functions are offered equally to all invitees; however, in all such cases, the amount expended for such functions shall be reported in accordance with the provisions of this subsection.(b) The report of the expenditure connected with a single function as described in paragraph (a) of this subsection shall be made by the lobbyist's client and shall include the following:(i) The total amount of money expended for the function;(ii) The estimated total number of persons in attendance at the function;(iii) The estimated total number of public officials in attendance at the function.Laws, 1994, ch. 469, § 5, eff. 1/3/1995 (the date the U.S. Attorney General interposed no objection to the addition of this section).Brought forward by Laws, 2015, ch. 431, HB 825, 11, eff. 7/1/2015.