Bill Text: MS HB1509 | 2021 | Regular Session | Enrolled
Bill Title: Hancock County; extend the date of repeal on the Hancock County Tourism Development Bureau and hotel/motel tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2021-04-05 - Approved by Governor [HB1509 Detail]
Download: Mississippi-2021-HB1509-Enrolled.html
MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Local and Private Legislation
By: Representative Anderson (122nd)
House Bill 1509
(As Sent to Governor)
AN ACT TO AMEND CHAPTER 1019, LOCAL AND PRIVATE LAWS OF 1996, AS LAST AMENDED BY CHAPTER 950, LOCAL AND PRIVATE LAWS OF 2018, TO EXTEND THE REPEAL DATE TO JULY 1, 2025, ON THE PROVISIONS OF LAW THAT CREATE THE HANCOCK COUNTY TOURISM DEVELOPMENT BUREAU AND PRESCRIBE ITS POWERS AND DUTIES AND LEVIES A HOTEL AND MOTEL TAX ON THE GROSS PROCEEDS OF SALES DERIVED FROM ROOM RENTALS AND AUTHORIZES SUCH TAX TO BE UTILIZED FOR TOURISM-RELATED ACTIVITIES BY THE BUREAU; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 1019, Local and Private Laws of 1996, as amended by Chapter 980, Local and Private Laws of 1998, as amended by Chapter 956, Local and Private Laws of 2000, as amended by Chapter 977, Local and Private Laws of 2001, as amended by Chapter 916, Local and Private Laws of 2003, as amended by Chapter 960, Local and Private Laws of 2007, as amended by Chapter 912, Local and Private Laws of 2010, as amended by Chapter 937, Local and Private Laws of 2011, as amended by Chapter 901, Local and Private Laws of 2012, as amended by Chapter 924, Local and Private Laws of 2014, as amended by Chapter 927, Local and Private Laws of 2017, as amended by Chapter 950, Local and Private Laws of 2018, is amended as follows:
Section 1. The following terms as used in this act shall have meanings ascribed in this section unless the context otherwise clearly requires:
(a) "Board of supervisors" or "board" means the Board of Supervisors of Hancock County, Mississippi.
(b) "Bureau" means the Hancock County Tourism Development Bureau.
(c) "Casino" means any casino properly licensed by the Mississippi Gaming Commission and operating in Hancock County, Mississippi.
(d) "Complimentary sales" or "complimentaries" means activities involving the furnishing or providing of rooms for lodging or sleeping, or the furnishing or providing of food or beverage for the public's consumption, or the furnishing or providing of other services, which any casino performs without cost to the recipient at the point of sale.
(e) "County" means Hancock County, Mississippi.
(f) "Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes for transient guests and does not encompass any hospital, convalescent or nursing homes 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.
(g) "Similar establishment" means any bed and breakfast or condominium or time-share establishment that provides rooms intended or designed for lodging or sleeping purposes for transient guests.
(h) "Tourism-related business" means any business, firm, or company engaged in the activity of operating a restaurant, hotel or motel, casino, or similar business that provides goods, service or entertainment for the enjoyment of persons not residing in Hancock County.
Section 2. (1) For the purposes of providing funds to promote and develop tourism and tourism-related activities in Hancock County, Mississippi, there is levied and assessed against and shall be collected from every person, firm, corporation, operating hotels or motels, or a similar establishment, renting rooms to transient guests for ninety (90) days or less in Hancock County an assessment, in addition to all other taxes not imposed, which shall be in an amount not to exceed two percent (2%) of the gross proceeds of sales derived from room rentals by hotels, motels and similar establishments in Hancock County. The assessment shall not be levied upon or collected from gross proceeds of nontaxable rooms, complimentary sales or complimentaries.
(2) (a) Before imposing the taxes authorized in subsection (1) of this section the board of supervisors shall, by resolution spread upon its minutes, declare its intention to impose the taxes authorized by this act and shall state in such resolution the amount of the tax to be imposed, and shall fix in such resolution the date upon which the board proposes to enact its resolution directing the levy and assessment of such tax. Such resolution shall be published once a week for at least three (3) weeks in a newspaper published or having a general circulation in the county, with the first publication to be made not less than fourteen (14) days before the date fixed in the resolution under which the board proposes to levy and assess such tax, and the last publication shall be made not more than seven (7) days before such date. If, on or before the date specified in the resolution, twenty percent (20%) or one thousand five hundred (1,500), whichever is less, of the qualified electors of the county file a written protest against the imposition of such tax, then an election upon the levy and assessment of such tax shall be called and held as herein provided. If no such protest is filed, then the board may enact its resolution directing the levy and assessment of the tax at any time within a period of six (6) months after the date specified in the resolution. If an election is required by the protest of the required number of qualified electors of the county, then an election shall be held by the county under applicable laws for conducting elections of such assessment issues, with such election to be conducted at the next special election day as such is defined by Section 23-15-833, Mississippi Code of 1972, occurring more than sixty (60) days after the date specified in the resolution.
(b) When the results of the election on the question of the levy of the tax have been canvassed by the election commissioners of the county and certified by them to the board of supervisors, it shall be the duty of the board of supervisors to determine and adjudicate whether or not a majority of the qualified electors who voted thereon in the election voted in favor of the levy of the tax, and unless a majority of the qualified electors who voted thereon in the election voted in favor of the levy of the tax, then the tax shall not be levied. If a majority of the qualified electors who vote thereon in the election vote in favor of the levy of the tax, then the board of supervisors may levy the tax, in whole or in part, within six (6) months after the date of the election or the date of the final favorable termination of any litigation affecting the levy of the tax.
(c) If the tax levied
under this chapter was imposed without a vote of the electorate, the board of
supervisors shall, within sixty (60) days after the effective date of Senate Bill
No. 2911, 2014 Regular Session, by resolution spread upon its minutes, declare
the intention of the board of supervisors to continue imposing the tax and
describe the tax levy including the tax rate, 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 county, with the first
publication to be made within fourteen (14) days after the board of supervisors
adopts the resolution declaring its 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 board of supervisors adopt the resolution, twenty percent (20%)
or one thousand five hundred (1,500), whichever is less, of the qualified
electors of the county file a written protest against the imposition of the
tax, then an election upon the levy and assessment of the tax shall be called
and held as in the manner provided for in paragraph (a) of this subsection,
with the election to be conducted at the next special election day as such is
defined by 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. If the requisite number of qualified electors vote against the
imposition of 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 county to the board of supervisors. The board of
supervisors shall notify the Department of Revenue of the date of the
discontinuance of the tax and shall publish sufficient notice thereof in a
newspaper published or having a general circulation in the county. If no
protest is filed, then the board of supervisors shall state that fact in its minutes and may continue the levy
and assessment of the tax.
This paragraph (b) shall not apply if the revenue from the tax authorized by this chapter has been contractually pledged for the payment of debt incurred prior to the effective date of Senate Bill No. 2911, 2014 Regular Session, until such time as the debt is satisfied. Once the debt has been satisfied, the board of supervisors shall, within sixty (60) days, adopt a resolution declaring the intention of the board of supervisors to continue the tax which shall initiate the procedure described in paragraph (a) of this subsection.
(3) (a) Persons liable for the tax imposed herein shall add the amount of tax to the sales price or gross proceeds of sales and shall collect, insofar as practicable, the amount of the tax due by him from the person receiving the services at the time of payment therefor.
(b) The 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.
(c) The proceeds of the tax, less three percent (3%) to be retained by the Department of Revenue to defray the cost of collection, shall be paid to the board of supervisors of the county on or before the fifteenth day of the month following the month in which collected by the Department of Revenue.
(d) (i) The proceeds
of the tax shall not be considered by the county as general fund revenues. Subject to subparagraph (ii) of this
paragraph, the proceeds of the tax shall be dedicated to and used by the bureau
or the Mississippi Gulf Coast Regional Convention and Visitors Bureau, in the
discretion of the board of supervisors, solely for the promotion of tourism and
tourism-related activities in the county.
(ii) Before the proceeds of the tax are dedicated to and used as prescribed under subparagraph (i) of this paragraph (d), the board of supervisors shall adopt a resolution declaring its intention to dedicate and use the proceeds of the tax as prescribed under subparagraph (i) of this paragraph (d). Notice of the proposed dedication and use of the proceeds of the tax shall be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in Hancock County. 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 proposed dedication and use of the proceeds of the tax shall occur, 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 one thousand five hundred (1,500), whichever is less, of the qualified electors of Hancock County file a written petition against the proposed dedication and use of the proceeds of the tax, then such dedication and use of the proceeds of the tax shall not be dedicated and used as prescribed under this paragraph (d)(i) unless authorized by a sixty percent (60%) majority of the qualified electors of Hancock County, voting at an election to be called and held for that purpose. At least thirty (30) days before the proposed dedication and use of the proceeds of the tax, the board of supervisors shall furnish to the Department of Revenue a certified copy of the resolution evidencing such dedication and use of the proceeds of the tax.
Section 3. (1) Subject to Section 2(3)(d) of this act, the funds derived from the proceeds of the tax authorized in Section 2 of this act and appropriated by the board of supervisors shall be expended by the Hancock County Tourism Bureau or the Mississippi Gulf Coast Regional Convention and Visitors Bureau, created by this act and to be composed of nine (9) members, appointed as provided in this section. The board of supervisors shall have the sole right to designate that the proceeds of the tax are expended by the Hancock County Tourism Bureau or the Mississippi Gulf Coast Regional Convention and Visitors Bureau, and the board of supervisors shall direct all of the proceeds of the tax to the Hancock County Tourism Bureau or the Mississippi Gulf Coast Regional Convention and Visitors Bureau. The board of supervisors shall appoint four (4) members to the bureau. The Mayor and the City Council of the City of Bay St. Louis, respectively, each shall appoint one (1) member to the bureau. The Mayor and the Board of Aldermen of the City of Waveland, respectively, each shall appoint one (1) member to the bureau. The Hancock County Chamber of Commerce shall appoint one (1) member to the bureau. Each person appointed as a member to the bureau may be engaged in or employed by tourism-related businesses in Hancock County.
(2) The members of the bureau shall be appointed within sixty (60) days after the effective date of this act in the following manner: Two (2) members shall be appointed to serve for terms of one (1) year, four (4) members shall be appointed to serve for terms of two (2) years, and three (3) members shall be appointed to serve for terms of three (3) years. The board of supervisors, the governing authorities of the Cities of Bay St. Louis and Waveland, and the Hancock County Chamber of Commerce shall draw lots to determine which of the nine (9) members of the bureau shall be appointed for the initial terms of office. After the expiration of the initial terms, all subsequent appointments shall be made for terms of three (3) years from the expiration date of the previous term, except that any appointment to fill a vacancy shall be for the remainder of the unexpired term only. Before entering on the duties of the office each member of the bureau shall enter into and give bond to be approved by the Secretary of State of the State of Mississippi in the sum of Fifteen Thousand Dollars ($15,000.00) conditioned on the satisfactory performance of his duties. This bond premium shall be paid from the bureau's fund. Such bond shall be payable to Hancock County and in the event of a breach thereof, suit may be brought by the county for the benefit of the bureau.
(3) The bureau shall adopt a set of bylaws which may include provisions that it deems appropriate but shall include provisions for the following:
(a) Procedures and times for its meetings following Roberts Rules of Order and complying with the Open Meetings Law of Mississippi, Section 25-41-1 et seq., Mississippi Code of 1972.
(b) The secretary-treasurer making a monthly report to the board of supervisors and the governing authorities of the Cities of Bay St. Louis and Waveland as to the current operational and financial status of the bureau and providing a written copy of such report.
(c) The bureau annually causing a complete review of all the books and accounts of the bureau to be made by an independent, certified public accountant and shall provide a copy to the board of supervisors and the governing authorities of the Cities of Bay St. Louis and Waveland.
(d) The bureau shall annually submit a copy of the proposed budget to the board of supervisors and the governing authorities of the Cities of Bay St. Louis and Waveland.
(4) (a) Within thirty (30) days after the initial appointments of the bureau have been made, the bureau shall meet and from their number choose a president, vice president and secretary-treasurer. These officers will serve for one-year terms and an election will be held annually to select officers.
(b) The bureau shall require the necessary and appropriate bond for persons authorized or responsible for the funds of the bureau. Any action taken by the bureau shall be official and may take place at regular, special, or adjourned meetings.
(c) The officers of the bureau may be reimbursed for actual expenses, including mileage and travel expenses, whether within or without the State of Mississippi, incurred in the performance of their duties as authorized by Section 25-3-41, Mississippi Code of 1972.
(d) The officers of the bureau may employ any personnel and take any other acts they deem necessary to carry out in the mission of the bureau. The officers of the bureau shall set the level of compensation to be paid to the bureau's employees.
(e) The bureau shall at least annually develop a plan to attract visitors to and promote tourism in Hancock County.
Section 4. (1) The bureau shall have the authority to take any action necessary to effectuate the purposes and intent of this act.
(2) The bureau shall have the authority to (a) apply for and accept grants and loans on behalf of the board of supervisors, the governing authorities of the City of Bay St. Louis and the governing authorities of the City of Waveland, as appropriate, from the State of Mississippi or the United States of America or any agency thereof; and (b) contract with any agency of the State of Mississippi or the United States of America for the development and promotion of tourism in Hancock County.
Section 5. (1) The Board of Supervisors of Hancock County, Mississippi, may, in its discretion, enter into contracts with not-for-profit organizations to provide services for advertising, marketing, and promotion of tourism and conventions and other related activities normally carried out by the bureau.
(2) The authority granted to the board of supervisors in this section shall not dissolve the bureau or rescind the authority granted to the bureau.
Section 6. This act shall
stand repealed on July 1, * * *2021 2025.
SECTION 2. This act shall take effect and be in force from and after its passage.
