Bill Amendment: MS SB2927 | 2017 | Regular Session
Bill Title: City of Horn Lake; extend the repeal date on the tax on hotel and motel room rentals.
Status: 2017-03-29 - Died On Calendar [SB2927 Detail]
Download: Mississippi-2017-SB2927-House_Committee_Amendment_No_1.html
Pending
COMMITTEE AMENDMENT NO 1 PROPOSED TO
Senate Bill No. 2927
BY: Committee
Amend by striking all after the enacting clause and inserting in lieu thereof the following:
SECTION 1. Chapter 922, Local and Private Laws of 2013, is amended as follows:
Section 1. As used in this act, the following terms shall have meanings ascribed in this section unless otherwise clearly indicated by the context in which they are used:
(a) "City" means the City of Horn Lake, Mississippi.
(b) "Governing authorities" means the governing authorities of the City of Horn Lake, Mississippi.
(c) "Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests and which are known in the trade as such. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
Section 2. (1) For the purpose of providing funds to promote the attributes of the city, and to promote the city's tourism and economic development, the governing authorities, in their discretion, are authorized to levy and collect from every person, firm or corporation operating a hotel or motel in the city a tax, which shall be in addition to all other taxes and assessments imposed and which shall not exceed Two Dollars ($2.00) per room rental upon each overnight room rental in all such hotels or motels in the city, excluding charges for food, telephone, laundry, beverages and similar charges. The tax shall not be levied upon or collected on room rentals for day meetings where the room does not serve as overnight sleeping accommodations.
(2) Persons, firms or corporations liable for the tax imposed under subsection (1) of this section shall add the amount of the tax to the sales price and shall collect, insofar as is practicable, the amount of the tax due by him from the person receiving the services or product at the time of payment therefor.
Section 3. (1) Before any tax authorized under this act may be imposed, the governing authorities shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax to be imposed, the date upon which the tax shall become effective and calling for an election to be held on the question. The date of the election shall be fixed in the resolution. Notice of the intention and the election shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the city, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the city, may vote, and the ballots used in the election shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE TAX" and, on a separate line, "AGAINST THE TAX" and the voters shall vote by placing a cross (X) or check (�) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the city may levy the tax if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax. At least thirty (30) days before the effective date of the tax, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.
(2) (a) Within thirty (30) days after the effective date of Senate Bill No. 2927, 2017 Regular Session, the governing authorities shall, by resolution spread upon its minutes, declare the intention of the governing authorities to continue imposing the tax authorized by this act and calling for an election to be held on the question of continuing the tax. The resolution shall describe the tax levy. The description shall include the tax rate, estimated annual revenue collections and the purposes for which the proceeds are used. Notice of the intention to continue the tax and the election shall be published once a week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the city, with the first publication to be made within fourteen (14) days after the governing authorities adopt the resolution declaring their intention to continue the tax. The election shall be conducted on June 6, 2017. At the election, all qualified electors of the City of Horn Lake may vote, and the ballots used in the election shall have printed thereon a brief statement of the amount and purposes of the tax levy and the words "FOR CONTINUING THE TAX" and, on a separate line, "AGAINST CONTINUING THE TAX" and the voters shall vote by placing a cross (X) or check (�) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the city may continue to levy the tax if a sixty percent (60%) of the qualified electors who vote in the election vote in favor of continuing the tax. If sixty percent (60%) of the qualified electors who vote in the election do not vote in favor of continuing the tax, the tax shall cease to be imposed on the first day of the month following certification of the election results by the election commissioners of the city to the governing authorities. The governing authorities shall notify the Department of Revenue of the date of the discontinuance of the tax and shall publish notice of the discontinuance in a newspaper published or having a general circulation in the city. If the election results in a tie vote, another election shall be held fourteen (14) days from the date of the original election.
(b) If the governing authorities do not adopt a resolution as required in paragraph (a) of this subsection, the levy of the tax shall cease on the first day of the month ninety (90) days after the effective date of this act. The governing authorities shall notify the Department of Revenue of the date of the discontinuance of the tax and shall publish notice of the discontinuance of the tax in a newspaper published or having a general circulation in the municipality.
Section 4. (1) On or before the fifteenth day of the month preceding the date on which the city will begin to levy the tax authorized under Section 2 of this act, the governing authorities shall give written notification to the Commissioner of Revenue of the date on which the tax will become effective.
(2) The tax must be collected by and paid to the Department of Revenue in the same manner that state sales taxes are computed, collected and paid, and the full enforcement provisions and all other provisions of Chapter 65, Title 27, Mississippi Code of 1972, will apply as necessary for the implementation of this act.
(3) Except for any amount retained by the Department of Revenue under Section 27-3-58, Mississippi Code of 1972, the revenue from the special tax collected under this act must be paid to the city on or before the fifteenth day of the month following the month in which collected.
(4) Accounting for receipts and expenditures of the revenue from the tax shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the city. The records reflecting the receipts and expenditures of the revenue from the tax shall be audited annually by an independent certified public accountant, and the accountant shall make a written report of his audit to the governing authorities. The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of the audit shall be paid from the funds derived pursuant to this act.
(5) The proceeds of the tax may not be considered by the city as general fund revenues but must be placed into a special fund apart from the city general fund and any other funds and expended by the city strictly for the purposes prescribed under Section 2 of this act.
Section 5. Collections of revenue made pursuant to Chapter 1015, Local and Private Laws of 2004, as amended by Chapter 922, Local and Private Laws of 2008, from and after July 1, 2011, and until the effective date of this act, are hereby ratified and confirmed and the expenditures that may have been made by the city of such revenue that was paid to the city is hereby ratified and confirmed. Any of such revenue paid to the city and held in escrow by the city may be expended by the city for the purposes authorized in Chapter 1015, Local and Private Laws of 2004, as amended by Chapter 922, Local and Private Laws of 2008, from and after July 1, 2011.
Section 6. This act
shall be repealed from and after July 1, * * * 2021.
* * *
SECTION 2. This act shall take effect and be in force from and after its passage.
Further, amend by striking the title in its entirety and inserting in lieu thereof the following:
AN ACT TO AMEND CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2013, TO EXTEND UNTIL JULY 1, 2021, THE REPEAL DATE ON THE LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF HORN LAKE, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS, WHICH MUST BE USED TO PROMOTE THE CITY'S TOURISM AND ECONOMIC DEVELOPMENT; TO REQUIRE THAT AN ELECTION BE HELD ON JUNE 6, 2017, ON THE QUESTION OF CONTINUING THE TAX; TO PROVIDE THAT IF SIXTY PERCENT OF THE QUALIFIED ELECTORS VOTING AT THE ELECTION DO NOT VOTE IN FAVOR OF CONTINUING THE TAX, THE TAX SHALL BE DISCONTINUED; AND FOR RELATED PURPOSES.
