Bill Text: MS SB3075 | 2021 | Regular Session | Engrossed
Bill Title: Town of Sardis; extend repeal date on hotel, motel and restaurant tax.
Spectrum: Bipartisan Bill
Status: (Failed) 2021-04-01 - Died On Calendar [SB3075 Detail]
Download: Mississippi-2021-SB3075-Engrossed.html
MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Local and Private
By: Senator(s) Jackson (11th), Boyd
Senate Bill 3075
(As Passed the Senate)
AN ACT TO AMEND CHAPTER 945, LOCAL AND PRIVATE LAWS OF 2008, AS AMENDED BY CHAPTER 917, LOCAL AND PRIVATE LAWS OF 2011, AS AMENDED BY CHAPTER 915, LOCAL AND PRIVATE LAWS OF 2014, AS AMENDED BY CHAPTER 923, LOCAL AND PRIVATE LAWS OF 2017, TO EXTEND UNTIL JULY 1, 2025, THE REPEAL DATE ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE TOWN OF SARDIS, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS AND TO UTILIZE THE REVENUE FROM THE TAX TO ENHANCE TOURISM, INDUSTRIAL AND ECONOMIC DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 945, Local and Private Laws of 2008, as amended by Chapter 917, Local and Private Laws of 2011, as amended by Chapter 915, Local and Private Laws of 2014, as amended by Chapter 923, Local and Private Laws of 2017, is amended as follows:
Section 1. As used in this act, the following terms shall have the following meanings unless a different meaning is clearly indicated by the context in which they are used:
(a) "Governing authorities" means the governing authorities of the Town of Sardis, Mississippi.
(b) "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, where the establishment consists of six (6) or more guest rooms. 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.
(c) "Restaurant" means all places where prepared food and beverages are sold for consumption on the premises. The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.
Section 2. (1) For the purpose of providing funds to enhance tourism, for industrial and economic development and for the provision of parks and recreational facilities, the governing authorities are authorized, in their discretion, to levy and collect from the following persons a tax, which shall be in addition to all of the taxes and assessments imposed. The tax shall be imposed on the following persons:
(a) A tax upon every person, firm or corporation operating a motel or hotel in the Town of Sardis, at a rate not to exceed three percent (3%) of the gross proceeds of room rentals for each such hotel or motel.
(b) A tax upon every person, firm or corporation operating a restaurant in the Town of Sardis, at a rate not to exceed three percent (3%) of the gross proceeds of the sales of the restaurant.
(2) Persons, firms or corporations liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the rooms and products set out in subsection (1) of this section and shall collect, insofar as is practicable, the amount of the tax due by them from the person receiving the services or product at the time of payment therefor.
(3) The tax shall be collected by and paid to the Department of Revenue on a form prescribed by the Department of Revenue in the manner that state sales taxes are computed, collected and paid; and 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 the tax, less three percent (3%) thereof which shall be retained by the Department of Revenue to defray the cost 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 the tax shall not be considered by the Town of Sardis 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 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 such 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 Town of Sardis, 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 Town of Sardis 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 (ü) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the town 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 provided in this section, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.
(2) (a) Within sixty (60) days after the effective date of House Bill No. 1717, 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 town, 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 town 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 Town of Sardis, 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 Town of Sardis 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 town 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 town 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 town. 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 town.
(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 herein described shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the Town of Sardis. 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 the audit shall be paid from the funds derived in accordance with this act.
Section 5. The
provisions of Sections 1 through 4 of this act shall be repealed on July 1, * * *
2025.
SECTION 2. This act shall take effect and be in force from and after its passage.
