Bill Text: MS SB2837 | 2020 | Regular Session | Introduced
Bill Title: Parking and business improvement areas; allow certain counties to establish.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2020-03-03 - Died In Committee [SB2837 Detail]
Download: Mississippi-2020-SB2837-Introduced.html
MISSISSIPPI LEGISLATURE
2020 Regular Session
To: County Affairs; Municipalities
By: Senator(s) Wiggins
Senate Bill 2837
AN ACT TO AMEND SECTION 21-43-1, MISSISSIPPI CODE OF 1972, TO ALLOW CERTAIN COUNTIES TO ESTABLISH PARKING AND BUSINESS IMPROVEMENT AREAS; TO AMEND SECTION 21-43-3, MISSISSIPPI CODE OF 1972, TO REVISE DEFINITIONS; TO AMEND SECTION 21-43-5, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE APPOINTMENT OF A NONPROFIT CORPORATION TO SERVE AS AN ADVISORY BOARD; TO AMEND SECTION 21-43-7, MISSISSIPPI CODE OF 1972, TO REQUIRE THE RESOLUTION TO CONTAIN THE PROPOSED AMOUNT AND BASIS OF THE INITIAL RATE OF INCREASE OF THE TAX; TO AMEND SECTION 21-43-9, MISSISSIPPI CODE OF 1972, TO REVISE NOTICE OF HEARING REQUIREMENTS; TO AMEND SECTION 21-43-11, MISSISSIPPI CODE OF 1972, TO CONFORM; TO AMEND SECTION 21-43-15, MISSISSIPPI CODE OF 1972, TO REQUIRE THE ORDINANCE TO CONTAIN A STATEMENT THAT THE GOVERNING AUTHORITY SHALL NOT DECREASE THE LEVEL OF PUBLIC-FUNDED SERVICES IN THE AREA AFTER THE ESTABLISHMENT; TO AMEND SECTION 21-43-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A NONPROFIT CORPORATION SHALL BE THE RECIPIENT OF ADDITIONAL TAX REVENUES IF APPOINTED TO SERVE AS AN ADVISORY BOARD; TO AMEND SECTION 21-43-21, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A GOVERNING AUTHORITY TO DISESTABLISH AN AREA UPON PROTEST BY A MAJORITY OF BUSINESSES IN THE AREA; AND FOR RELATED PURPOSES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 21-43-1, Mississippi Code of 1972, is amended as follows:
21-43-1. The governing
authority of any county, or any municipality in a county,
bordering on the Gulf of Mexico * * *, and the
governing authority of any county or any municipality in any county,
having a population in excess of thirty-eight thousand (38,000) according to
the 1980 decennial census and bordering on the Mississippi River wherein United
States Highways 61 and 84 intersect are authorized, in their discretion, to
impose a tax on businesses within a parking and business improvement area which
is in addition to the general business privilege license tax, and to use such
proceeds for the following purposes:
(a) The acquisition, construction or maintenance of parking facilities for the benefit of the area.
(b) Decoration of any public place in the area.
(c) Promotion of public events which are to take place on or in public places in the area.
(d) Furnishing of music in any public place in the area.
(e) The general promotion of retail trade activities in the area.
(f) The construction and maintenance of air-conditioning facilities for the benefit of the area.
(g) Promotional, marketing, advertising or other activities to promote or enhance tourism in the area.
(h) The acquisition, construction or maintenance of improvements related to enhancing tourism in the area.
SECTION 2. Section 21-43-3, Mississippi Code of 1972, is amended as follows:
21-43-3. As used in this chapter, unless the context clearly indicates otherwise:
(a)
"Parking and business improvement area" or "area" * * * means an area designated as provided in
this chapter. An "area" may include a municipality, a county, a
municipality and county, or portions of any of the foregoing. In an area which
includes more than one (1) municipality or county, the municipality or county
which adopts the resolution of intention described in Section 21-43-7 shall be
the lead jurisdiction of the area. The municipality or county serving as the
lead jurisdiction may not form an area within the territorial jurisdiction of
another municipality or county without the consent of the governing body of
that municipality or county.
(b)
"Business" * * * means all
types of business, including professions.
SECTION 3. Section 21-43-5, Mississippi Code of 1972, is amended as follows:
21-43-5. The governing
authority of any participating municipality or county shall appoint an existing
nonprofit corporation to serve as an advisory board or an advisory board
consisting of five (5) members who shall serve at the pleasure of the appointing
authority; such board members shall be professional businessmen within the
affected area. * * * The advisory board shall have the sole discretion
as to how the revenue derived from the tax is to be used within the scope of
the purposes as provided in Section 21-43-1.
SECTION 4. Section 21-43-7, Mississippi Code of 1972, is amended as follows:
21-43-7. A parking and business improvement area may be established whenever the governing authority of any municipality or county shall by resolution establish such an area. The resolution shall contain the following information:
(a) Description of the boundaries of the proposed area;
(b) The time and place of a hearing to be held to consider establishment of an area;
(c) The proposed uses to which the additional revenue shall be put; and
(d) The proposed
amount or method and basis of the initial rate of increase, or additional
levy, of the * * * tax, with a breakdown by
class of business if such classification is to be used.
SECTION 5. Section 21-43-9, Mississippi Code of 1972, is amended as follows:
21-43-9. Notice of the hearing shall be given by:
(a) One (1) publication of the resolution of intention in a newspaper of general circulation in the municipality, which may be made as provided in Section 21-17-19;
(b) Mailing a complete copy of the resolution of intention to each business that shall pay the additional tax imposed pursuant to this chapter in the proposed or established area. Publication and mailing shall be completed at least ten (10) days prior to the time of the hearing.
SECTION 6. Section 21-43-11, Mississippi Code of 1972, is amended as follows:
21-43-11. Whenever a
hearing is held under this chapter, the governing authority of any municipality
shall hear all protests and receive evidence for or against the proposed
action; rule upon all protests which determination shall be final; and may
continue the hearing from time to time. Proceedings shall terminate if protest
is made by businesses in the proposed area which pay a majority of the * * *
additional tax imposed pursuant to this chapter within the area * * *.
SECTION 7. Section 21-43-15, Mississippi Code of 1972, is amended as follows:
21-43-15. (1) If the governing authority, following the hearing, decides to establish the proposed area, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
(a) The number, date and title of the resolution of intention pursuant to which it was adopted;
(b) The time and place the hearing was held concerning the formation of such area;
(c) The description of the boundaries of such area;
(d) A statement that the businesses in the area established by the ordinance shall be subject to the provisions of the additional tax provided by this chapter;
(e) The proposed
amount or method and basis of the initial rate of increase, or additional
levy, of the * * * tax to be imposed with a
breakdown by classification of business, if such classification is used;
(f) A statement that a
parking and business improvement area has been established; * * *
(g) A statement that the governing authority shall not decrease the level of publicly funded services in the area after the establishment of a parking and business improvement area; and
( * * *h) The uses to which the additional
revenue shall be put.
(2) Any parking and business improvement area may have a term stated in the ordinance adopted pursuant to this section. If a term limit is stated in the ordinance, an area whose term has expired, or will expire, may be renewed by following the procedures for establishment as provided in this chapter. Upon renewal any remaining revenues derived from the additional rate or levy, or any revenues derived from the sale of assets acquired with the additional revenues, shall be transferred to the nonprofit corporation identified in the renewed area.
SECTION 8. Section 21-43-19, Mississippi Code of 1972, is amended as follows:
21-43-19. (1) The collection of the tax imposed pursuant to this chapter shall be made at the same time and in the same manner as any other business privilege license tax. If a nonprofit corporation is identified pursuant to Section 21-43-5, all revenue raised by the tax imposed pursuant to this chapter shall be remitted to the nonprofit corporation and all such revenue shall be spent for the purposes set forth and in accordance with the ordinance described in Section 21-43-15 or as amended pursuant to this section.
(2) At any time after the establishment of an area pursuant to this chapter and upon the request of the advisory board, changes may be made to the initial provisions of the area by the legislative body after compliance with the procedures set forth in this section:
(a) Changes to * * * the additional rate or levy * * * to increase the
boundaries of the area as specified in the ordinance establishing the area may
be made by an ordinance adopted after a hearing before the governing
authority.
The governing authority
shall adopt a resolution of intention to change the additional rate or levy * * * or to increase the
boundaries of the area at least fifteen (15) days prior to the hearing
required by this section. This resolution shall specify the proposed change
and shall give the time and place of the hearing.
(b) Changes to decrease the boundaries or the purposes for which the additional revenue shall be spent as specified in the ordinance establishing the area shall be made by a resolution adopted by the governing authority. The resolution shall specify the adopted changes.
(3) The tax levied hereunder must be for the purposes specified in the ordinances and the proceeds shall not be used for any other purpose.
SECTION 9. Section 21-43-21, Mississippi Code of 1972, is amended as follows:
21-43-21. The governing authority of any municipality or county may disestablish an area by ordinance after a hearing before such authority, at which all protest shall be heard, and such authority shall adopt a resolution of intention to disestablish the area not less than fifteen (15) days prior to the hearing required by this section. The resolution shall state the time and place of the hearing. The governing authority shall adopt the ordinance to disestablish an area if protest is given by businesses in the proposed area which pay a majority of the taxes imposed pursuant to this chapter.
SECTION 10. This act shall take effect and be in force from and after July 1, 2020.
