House Bill 1623

AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE TOWN OF CROWDER, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS FROM THE SALE OF BEER WITHIN THE TOWN; TO PROVIDE THAT SUCH TAX SHALL NOT EXCEED TWO PERCENT; TO REQUIRE THE TAX, BEFORE ITS IMPOSITION, TO BE APPROVED BY SIXTY PERCENT OF QUALIFIED ELECTORS VOTING IN A REFERENDUM ON THE QUESTION OF LEVYING THE TAX; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE DEPARTMENT OF REVENUE AND PAID TO THE TOWN OF CROWDER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

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 mayor and the board of alderman of the Town of Crowder, Mississippi.

(b) "Town" means the Town of Crowder, Mississippi.

SECTION 2. (1) For the purpose of providing funds solely for the purposes of improving recreation, streets and the police department recreation as well as tourism, the governing authorities are authorized, in their discretion, may levy, assess and collect a tax, in an amount not to exceed two percent (2%) of the gross proceeds of the sales of beer from every person, firm, corporation or other entity selling beer in the town. The tax authorized under this act shall be in addition to all other taxes or assessments imposed.

(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 products 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 of the town 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 Crowder as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.

SECTION 3. 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 Crowder, 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 Crowder 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.

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 Crowder. 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. This act shall be repealed from and after July 1, 2017.

SECTION 6. This act shall take effect and be in force from and after its passage.