Bill Text: MS SB3058 | 2023 | Regular Session | Introduced
Bill Title: City of Columbus; extend repeal date on provision of law authorizing governing authority to levy tax on restaurant sales.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2023-04-01 - Died In Committee [SB3058 Detail]
Download: Mississippi-2023-SB3058-Introduced.html
MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Local and Private
By: Senator(s) Younger
Senate Bill 3058
AN ACT TO AMEND CHAPTER 901, LOCAL AND PRIVATE LAWS OF 2019, TO EXTEND THE REPEAL DATE ON THE PROVISION OF LAW AUTHORIZING THE GOVERNING AUTHORITY OF THE CITY OF COLUMBUS, MISSISSIPPI, TO LEVY A TAX ON RETAIL SALES OF BEER, ALCOHOLIC BEVERAGES AND PREPARED FOOD SOLD BY RESTAURANTS WITHIN THE CITY FOR THE PURPOSE OF FUNDING THE COLUMBUS-LOWNDES CONVENTION AND VISITOR'S BUREAU, THE PROMOTION OF COMMUNITY AND ECONOMIC DEVELOPMENT BY THE GOLDEN TRIANGLE DEVELOPMENT LINK, CITY AND COUNTY PARKS AND RECREATIONAL ACTIVITIES AND IMPROVEMENTS, AND OTHER COMMUNITY DEVELOPMENT AND TOURISM-RELATED EVENTS AND ACTIVITIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 901, Local and Private Laws of 2019, is amended as follows:
Section 1. Whenever used in this act, unless a different meaning clearly appears in the context, the following terms shall have the following meanings:
(a) "City" means the City of Columbus, Mississippi.
(b) "County" means Lowndes County, Mississippi.
(c) "Bureau" means the Columbus Lowndes Convention and Visitor's Bureau.
(d) "Governing authority of the city" means the Mayor and City Council of the City of Columbus, Mississippi.
(e) "Prepared food" means food prepared on the premises of a restaurant.
(f) "Restaurant" means any place located within the municipal boundaries of the city where prepared food is sold whether for consumption upon the premises or not and which has annual sales in excess of One Hundred Thousand Dollars ($100,000.00).
Section 2. (1) The governing authority of the city is hereby authorized to impose upon persons doing business within the municipal boundaries of the city a tax at the rate of two percent (2%) on the gross receipts of restaurants derived from retail sales of prepared food, beer and alcoholic beverages and on the gross proceeds of sales of other businesses derived from retail sales of beer and alcoholic beverages, excluding sales of alcoholic beverages upon premises covered by a package retailer's permit and sales of beer not for consumption on the premises. The governing authority of the city shall distribute the avails of the tax in the manner provided in this subsection (1). The proceeds of the tax shall be distributed as follows:
(a) Four Hundred Thousand Dollars ($400,000.00) to the city, which amount shall be utilized thereby to fund (i) parks and recreational activities and programming within the city, (ii) parks and recreational improvements, including maintenance and repairs thereof, within the city, (iii) tourism, entertainment and special events within the city and (iv) overhead costs associated with any of the foregoing;
(b) Three Hundred Thousand Dollars ($300,000.00) to the county, which amount shall be utilized thereby to fund (i) parks and recreational activities and programming within the county, (ii) parks and recreational improvements, including maintenance and repairs thereof, within the county, (iii) tourism, entertainment and special events within the county and (iv) overhead costs associated with any of the foregoing;
(c) Two Hundred Fifty Thousand Dollars ($250,000.00) to the Golden Triangle Development LINK, which amount shall be utilized thereby to fund the promotion of community and economic development in the city and the county, and overhead costs associated therewith; and
(d) Any and all of the remaining balance proceeds of such tax shall be distributed to the bureau, which amount shall be utilized thereby in the manner authorized by applicable state laws;
(2) Before the tax authorized by this act may be imposed, the governing authority of the city shall adopt a resolution declaring its intention to levy the tax and establishing the amount of the tax levy and the date on which this tax initially shall be levied and collected. This date shall be the first day of a month. Notice of the proposed tax levy 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. The first publication of such notice shall be made not less than twenty-one (21) days prior to the date fixed in the resolution at which the governing authority of the city propose to levy such tax and the last publication shall be made not more than seven (7) days prior to such date. If, within the time of giving notice, twenty percent (20%) or two thousand (2000), whichever is less, of the qualified electors of the city shall file a written petition against the levy of such tax then such tax shall not be levied unless authorized by a majority of the qualified electors of such city voting at an election to be called and held for that purpose. Prior to the effective date of the tax levy approved as herein provided, the governing authority of the city shall furnish to the Department of Revenue a certified copy of the resolution evidencing such tax levy.
(3) Persons, firms or corporations liable for the tax imposed herein shall add the amount of tax to the sales price of goods described in subsection (1) of this section and, in addition thereto, shall collect, insofar as practicable, the amount of the tax due by them from the person receiving the goods at the time of payment therefor.
(4) The tax shall be collected by and paid to the Department of Revenue on a form prescribed thereby, 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.
(5) The proceeds of the tax, less three percent (3%) to be retained by the Department of Revenue to defray the costs of collections, shall be paid to the governing authority of the city, to be placed into a special fund hereby created separate and apart from any other city fund, on or before the fifteenth day of the month following the month in which collected.
Section 3. The
provisions of Sections 1 and 2 of this act shall be repealed on July 1, * * * 2027.
SECTION 2. This act shall take effect and be in force from and after its passage.
