Bill Text: MS HB1438 | 2017 | Regular Session | Engrossed
Bill Title: City of Pascagoula; extend repeal date on hotel/motel tax; authorize election on continuance of if protested.
Spectrum: Bipartisan Bill
Status: (Failed) 2017-03-29 - Died On Calendar [HB1438 Detail]
Download: Mississippi-2017-HB1438-Engrossed.html
MISSISSIPPI LEGISLATURE
2017 Regular Session
To: Local and Private Legislation
By: Representatives Busby, Anderson
House Bill 1438
(As Passed the House)
AN ACT TO AMEND CHAPTER 1005, LOCAL AND PRIVATE LAWS OF 2004, AS LAST AMENDED BY CHAPTER 912, LOCAL AND PRIVATE LAWS OF 2014, TO EXTEND THE REPEAL DATE FROM JULY 1, 2017, TO JULY 1, 2021, ON THE PROVISION OF LAW AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF PASCAGOULA, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS DERIVED FROM HOTEL, MOTEL AND BED-AND-BREAKFAST ROOM RENTALS IN THE CITY; TO REQUIRE THAT WITHIN 60 DAYS AFTER THE EFFECTIVE DATE OF THIS ACT THE GOVERNING AUTHORITIES OF THE CITY SHALL ADOPT A RESOLUTION DECLARING THEIR INTENTION TO CONTINUE THE TAX AND PUBLISH THE RESOLUTION IN A NEWSPAPER PUBLISHED IN THE COUNTY; TO PROVIDE THAT IF 20% OR 1,500, WHICHEVER IS LESS, OF THE QUALIFIED ELECTORS OF THE CITY FILE A PETITION PROTESTING THE TAX, THE GOVERNING AUTHORITIES SHALL CALL AN ELECTION REGARDING THE CONTINUANCE OF THE TAX; TO PROVIDE THAT IF A MAJORITY OF THE QUALIFIED ELECTORS VOTING AT THE ELECTION VOTE AGAINST CONTINUING THE TAX, THE TAX SHALL BE DISCONTINUED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 1005, Local and Private Laws of 2004, as amended by Chapter 923, Local and Private Laws of 2008, as amended by Chapter 915, Local and Private Laws of 2011, as amended by Chapter 912, Local and Private Laws of 2014, 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) "Governing authorities" means the governing authorities of the City of Pascagoula, Mississippi.
(b) "Hotel," "motel" or "bed-and-breakfast" 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 terms "hotel," "motel" and "bed-and-breakfast" do 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 tourism, economic development and recreation, the governing authorities, in their discretion, are authorized to levy and collect from every person, firm or corporation operating a hotel, motel or bed-and-breakfast in the city, a tax which shall be in addition to all other taxes and assessments imposed, which shall not exceed three percent (3%) of the gross proceeds derived from room rentals of all such hotels, motels or bed-and-breakfasts in the city.
(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.
(3) Such tax shall be collected by and paid to the Department of Revenue on a form prescribed by 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, shall apply as necessary to the implementation and administration of this act.
(4) The proceeds of such tax shall be paid to the governing authorities on or before the fifteenth day of the month in which collected.
(5) The proceeds of such tax shall not be considered by the City of Pascagoula as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.
Section 3. (1) Before any tax authorized under this act may be imposed, the governing authorities shall adopt a resolution declaring their intention to levy the taxes, setting forth the amount of such tax to be imposed, the date upon which such taxes shall become effective and calling for a referendum to be held on the question. The date of the referendum shall be the date of the next municipal general election. Notice of such intention shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the county, with the first publication of such notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the referendum and the last publication to be made not more than seven (7) days before the referendum. At the referendum, all qualified electors of the city may vote, and the ballots used in such referendum 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 (ü) opposite their choice on the proposition. When the results of any such referendum shall have been canvassed by the election commission and certified, the city may levy the taxes beginning on the first day of the second month following the referendum, only if at least sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax. No public funds shall be used for the purpose of promoting the adoption of the referendum and no city employee may promote the referendum during business hours. At least thirty (30) days before the effective date of the taxes, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing the taxes.
(2) (a) Within sixty (60) days after the effective date of House Bill No. 1438, 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. 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. The resolution 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. If, on or before the date specified in the resolution for filing a written protest, which date shall be not less than forty-five (45) days and not more than sixty (60) days after the governing authorities adopt the resolution, twenty percent (20%) or one thousand five hundred (1,500), whichever is less, of the qualified electors of the city file a written protest against the imposition of the tax, then an election on the question of continuing the tax shall be called by the governing authorities. The election shall be conducted at the next special election day, as defined in Section 23-15-833, Mississippi Code of 1972, occurring more than sixty (60) days after the date specified in the resolution for filing a written protest. Notice of 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 of Pascagoula, 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 of Pascagoula 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 (ü) 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 majority of the qualified electors who vote in the election vote in favor of continuing the tax. If a majority of the qualified electors who vote in the election vote against 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.
(c) If no protest is filed, then the governing authorities shall state that fact in their minutes and may continue the levy and assessment of the tax.
Section 4. Accounting for receipts and expenditures of the funds described in this act shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the City of Pascagoula. The records reflecting the receipts and expenditures of the funds prescribed in this act 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 such audit shall be paid from the funds derived pursuant to this act.
Section 5. The
provisions of 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.
