Bill Text: MS HB1620 | 2013 | Regular Session | Introduced
Bill Title: City of Horn Lake; extend repeal date on hotel and motel tourism tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-04-04 - Died In Committee [HB1620 Detail]
Download: Mississippi-2013-HB1620-Introduced.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Local and Private Legislation
By: Representative Nelson
House Bill 1620
AN ACT TO AMEND CHAPTER 1015, LOCAL AND PRIVATE LAWS OF 2004, AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2008, TO EXTEND THE REPEAL DATE ON THE AUTHORITY OF THE GOVERNING AUTHORITIES OF THE CITY OF HORN LAKE, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS, WHICH SHALL BE USED TO PROMOTE THE CITY'S TOURISM AND ECONOMIC DEVELOPMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 1015, Local and Private Laws of 2004, as amended by Chapter 922, Local and Private Laws of 2008, 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 of Horn Lake, Mississippi, and to promote the city's tourism and economic development, the governing authorities of the City of Horn Lake, 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.
(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, less three percent (3%) thereof which shall be retained by the * * *
Department of
Revenue to defray the costs of collection, shall be paid to the governing
authorities on or before the fifteenth day of the month following the month in
which collected.
(5) The proceeds of such tax shall not be considered by the City of Horn Lake as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.
Section 3. Before the tax
authorized by this act may be imposed, the governing authorities shall adopt a
resolution declaring their intention to levy the tax, setting forth the amount
of such tax and establishing the date on which the tax initially shall be
levied and collected. Notice of the proposed tax shall be published once each
week for at least three (3) consecutive weeks in a newspaper having a general
circulation in the City of Horn Lake. The first publication of the notice
shall be made not less than twenty-one (21) days before the date fixed in the
resolution on which the tax initially is to be levied and collected, and the
last publication of the notice shall be made not more than seven (7) days
before such date. If, within the time of giving notice, twenty percent (20%)
or fifteen hundred (1500), whichever is less, of the qualified electors of the
City of Horn Lake, file a written petition against the levy of such tax, then
the tax shall not be levied unless authorized by a sixty percent (60%) majority
of the qualified electors of the City of Horn Lake, voting at an election to be
called and held for that purpose. 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 such 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 Horn Lake. 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, * * *
2016.
Section 6. The governing authorities of the City of Horn Lake, Mississippi, shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.
Section 7. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.
SECTION 2. This act shall retroactively take effect and be in force from and after July 1, 2011.
