Bill Text: MS HB1666 | 2012 | Regular Session | Engrossed
Bill Title: City of Horn Lake; extend repeal date on hotel and motel tourism tax.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Failed) 2012-05-03 - Died In Committee [HB1666 Detail]
Download: Mississippi-2012-HB1666-Engrossed.html
MISSISSIPPI LEGISLATURE
2012 Regular Session
To: Local and Private Legislation; Tourism
By: Representatives Nelson, Hamilton, Jennings, Woods
House Bill 1666
(As Passed the House)
AN ACT TO AMEND CHAPTER 1015, LOCAL AND PRIVATE LAWS OF 2004, AS AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2008, TO EXTEND THE REPEAL DATE ON THE AUTHORITY OF THE GOVERNING AUTHORITIES OF THE CITY OF HORN LAKE, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS, WHICH SHALL BE USED TO PROMOTE THE CITY'S TOURISM AND ECONOMIC DEVELOPMENT; TO PROVIDE FOR AN INDIRECT REFERENDUM ON THE CONTINUATION OF THE LEVYING OF SUCH TAX; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 1015, Local and Private Laws of 2004, as amended by Chapter 922, Local and Private Laws of 2008, is amended as follows:
Section 1. As used in this act, the following terms shall have meanings ascribed in this section unless otherwise clearly indicated by the context in which they are used:
(a) "City" means the City of Horn Lake, Mississippi.
(b) "Governing authorities" means the governing authorities of the City of Horn Lake, Mississippi.
(c) "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 and which are known in the trade as such. 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.
Section 2. (1) For the purpose of providing funds to promote the attributes of the City of Horn Lake, Mississippi, and to promote the city's tourism and economic development, the governing authorities of the City of Horn Lake, in their discretion, are authorized to levy and collect from every person, firm or corporation operating a hotel or motel in the city a tax, which shall be in addition to all other taxes and assessments imposed and which shall not exceed Two Dollars ($2.00) per room rental upon each overnight room rental in all such hotels or motels in the city, excluding charges for food, telephone, laundry, beverages and similar charges. The tax shall not be levied upon or collected on room rentals for day meetings where the room does not serve as overnight sleeping accommodations.
(2) Persons, firms or corporations liable for the tax imposed under subsection (1) of this section shall add the amount of the tax to the sales price and shall collect, insofar as is practicable, the amount of the tax due by him from the person receiving the services or product at the time of payment therefor.
(3) Such 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.
(4) The proceeds of such tax, less three percent (3%) thereof which shall be retained by the Department of Revenue to defray the costs 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 such tax shall not be considered by the City of Horn Lake as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.
Section 3. (a) Before the tax authorized by this act may be imposed, the governing authorities shall adopt a resolution declaring their intention to levy the tax, setting forth the amount of such tax and establishing the date on which the tax initially shall be levied and collected. Notice of the proposed tax shall be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in the City of Horn Lake. 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 tax initially is to be levied and collected, 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 fifteen hundred (1500), whichever is less, of the qualified electors of the City of Horn Lake, file a written petition against the levy of such tax, then the tax shall not be levied unless authorized by a sixty percent (60%) majority of the qualified electors of the City of Horn Lake, voting at an election to be called and held for that purpose. At least thirty (30) days before the effective date of the tax, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing such tax.
(b) If the tax
levied under this chapter was imposed without a vote of the electorate, the
governing authorities shall, within sixty (60) days after the effective date of
House Bill No. 1666, 2012 Regular Session, by resolution spread upon its
minutes, declare the intention of the governing authorities 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
municipality, 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 that forty-five (45)
days and not more than sixty (60) days after the governing authorities adopt
the resolution, twenty percent (20%) or fifteen hundred (1500), whichever is
less, of the qualified electors of the municipality 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
subsection (a) of this section, 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 municipality 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
sufficient notice thereof in a newspaper published or having a general
circulation in the municipality. 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.
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 House Bill No. 1666, 2012 Regular
Session, until such time as the debt is satisfied. Once the debt has been
satisfied, the governing authorities, shall within sixty (60) days, adopt a
resolution declaring the intention of the governing authorities to continue the
tax which shall initiate the procedure described in paragraph (a) of this
section.
Section 4. Accounting for receipts and expenditures of the funds described in this act shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the City of Horn Lake. 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 such audit shall be paid from the funds derived pursuant to this act.
Section 5. The provisions of this act shall be repealed from and after July 1, 2015.
Section 6. The governing authorities of the City of Horn Lake, Mississippi, shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.
Section 7. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.
SECTION 2. This act shall retroactively take effect and be in force from and after July 1, 2011.
