Bill Text: MS HB1754 | 2022 | Regular Session | Introduced
Bill Title: City of Jackson; authorize increase hotel/motel tax to provide funding for Jackson Convention Center.
Spectrum: Moderate Partisan Bill (Democrat 6-1)
Status: (Failed) 2022-04-05 - Died In Committee [HB1754 Detail]
Download: Mississippi-2022-HB1754-Introduced.html
MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Local and Private Legislation
By: Representatives Bell (65th), Banks, Crudup, Gibbs (72nd), Stamps, Summers, Yates
House Bill 1754
AN ACT TO AMEND CHAPTER 1019, LOCAL AND PRIVATE LAWS OF 2004, TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF JACKSON, MISSISSIPPI, TO LEVY AN ADDITIONAL TAX IN AN AMOUNT NOT TO EXCEED ONE PERCENT ON HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING ADDITIONAL FUNDING TO SUPPORT THE JACKSON CONVENTION CENTER; TO REQUIRE THAT THE LEVY OF THE ADDITIONAL TAX MAY BE IMPOSED ONLY IF APPROVED AT AN ELECTION BY 60% OF THOSE VOTING; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. An act to amend Chapter 1019, Laws of 2004, is amended as follows:
Section 1. As used in this act, the following words shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:
(a) "Commission" means the Capital City Convention Center Commission.
(b) "Convention center" means the Capital City Convention Center and other related and ancillary facilities.
(c) "Caterer" means an entity that sells food/beverages and/or other products to or at the convention center or has the franchise rights to provide food/beverages and/or other products at the convention center.
(d) "Governing authorities" means the governing authorities of the City of Jackson, Mississippi.
( * * *e) "Governor" means the
Governor of the State of Mississippi.
( * * *f) "Hotel" or
"motel" means and includes a place of lodging that at any one time
will accommodate transient guests on a daily or weekly basis and that is known
to the trade as such, and which is located within the city limits of Jackson,
Mississippi.
( * * *g) "Mayor" means the Mayor
of the City of Jackson, Mississippi.
( * * *h) "Restaurant" means and
includes all places where prepared food is sold and whose annual gross proceeds
of sales or gross income for the preceding calendar year equals or exceeds One
Hundred Thousand Dollars ($100,000.00), and which are located within the city
limits of Jackson, Mississippi. For the purpose of calculating gross proceeds
of sales or gross income, the sales or income of all establishments owned,
operated or controlled by the same person, persons or corporation shall be
aggregated.
Section 2. (1) There is hereby created and established in the City of Jackson, Mississippi, a convention center to be named the "Capital City Convention Center."
(2) The commission shall be domiciled in the City of Jackson. It shall have the authority to promulgate and enact all rules and regulations necessary or advantageous to the purpose of the commission.
Section 3. (1) The commission shall be composed of nine (9) members who shall be known as commissioners appointed as follows:
(a) Two (2) hotel/motel members representing hotel or motel properties located within the city limits of Jackson, Mississippi, appointed by the mayor, from a list of four (4) nominees submitted by the Central Mississippi Chapter of Mississippi Lodging Association, for initial terms of one (1) and three (3) years, respectively.
(b) Two (2) restaurant members representing restaurants located within the city limits of Jackson appointed by the mayor, from a list of four (4) nominees submitted by the Jackson Chapter of the Mississippi Restaurant Association, for initial terms of two (2) and four (4) years, respectively.
(c) Two (2) members representing the business community in the City of Jackson appointed by the mayor, from a list of four (4) nominees submitted by the Metro Jackson Chamber of Commerce for initial terms of one (1) and five (5) years respectively. The members appointed pursuant to this paragraph shall be persons who represent businesses located within the city limits of Jackson, Mississippi.
(d) Two (2) members shall be appointed at large by the mayor for initial terms of two (2) and three (3) years respectively. All appointments made by the mayor pursuant to this paragraph shall be residents of the City of Jackson.
(e) One (1) member shall be appointed at large by the Governor for an initial term of four (4) years. All appointments made by the Governor pursuant to this paragraph shall be residents of the City of Jackson.
(2) The terms of all appointments made subsequent to the initial appointment shall be made for five (5) years. Any vacancy which may occur shall be filled in the same manner as the original appointment and shall be made for the unexpired term. Each member of the commission shall serve until his successor is appointed and qualified.
(3) The mayor shall designate a chairman of the commission from among the membership of the commission. The vice chairman and secretary shall be elected by the commission from among the membership of the commission for a term of two (2) years. The vice chairman and secretary may be reelected, and the chairman may be reappointed.
(4) The commissioners shall serve without compensation.
(5) Any commissioner shall be disqualified and shall be removed from office for either of the following reasons:
(a) Conviction of a felony in any state court or in federal court; or
(b) Failure to attend three (3) consecutive meetings without just cause.
If a commissioner is removed for any of the above reasons, the vacancy shall be filled in the manner prescribed in this section and shall be made for the unexpired term.
(6) Before assuming the duties of office, each commissioner shall take the oath prescribed by law and shall enter into and give bond, to be approved by the Secretary of State of the State of Mississippi, in the sum of Twenty-five Thousand Dollars ($25,000.00), conditioned upon the faithful performance of his duties. Such bond shall be payable to the State of Mississippi, and, in the event of a breach thereof, suit may be brought by the State of Mississippi for the benefit of the commission. The premiums on such bonds shall be paid from the funds received by the commission under the provisions of this act.
(7) A quorum shall consist of five (5) members of the commission. The commission shall adopt such rules and regulations as may govern the time and place for holding meetings, regular and special, and other rules and regulations to administer, operate and promote the convention center not inconsistent with the provisions of this act.
Section 4. (1) The commission shall have jurisdiction and authority over all matters relating to the establishment, development, construction, furnishing, equipping, operating and promoting of a convention center within the City of Jackson to be connected to the Mississippi Telecommunication Conference and Training Center located in the City of Jackson, including the authority to enter into such contracts and agreements as may be necessary to carry out the intent of this act. The commission shall adhere to the provisions of the public purchasing laws, public works contracts laws and public bid laws as provided by the laws of the State of Mississippi.
(2) The commission is authorized to contract for the construction, furnishing, equipping, operation and promotion of a convention center and to receive and expend, subject to the provisions of this act, revenues from any source.
( * * *i) A tax of one percent (1%) of the
gross proceeds of sales of restaurants and of sales of food and beverages in
the hotels and motels, including, but not limited to, sales of beer and
alcoholic beverages sold to be consumed on the premises;
( * * *ii) A tax of three percent (3%) of the
gross proceeds of sales of hotel and motel rooms and lodging;
( * * *iii) A tax of three percent (3%) of
the gross proceeds of sales at the convention center by caterers.
(b) (i) For the purpose of providing funds for the acquisition, construction, furnishing, equipping, erection, operation, maintenance and promotion of a convention center and for the payment of any debt incurred for the acquisition, construction, equipping and furnishing of a convention center, the governing authorities are authorized to levy upon every person, firm or corporation operating a hotel or motel in the city an additional tax, in an amount not to exceed one percent (1%) of the gross proceeds of sales of hotel and motel rooms and lodging. The tax shall be in addition to all other taxes now imposed.
(ii) Before the additional tax authorized under this paragraph (b) 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 city, 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 city 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 city may levy the additional 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 additional tax, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.
(2) Persons liable for the taxes imposed in this section shall add the amount of tax to the sales price or gross income and, in addition thereto, shall collect, insofar as practicable, the amount of the tax due by them from the person receiving the services or goods 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 same manner that
state sales taxes are computed, collected and paid; and the full enforcement 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 shall be paid to the City of Jackson on or before the fifteenth day of the month following the month in which they were collected.
(5) The proceeds of the tax shall not be considered by the City of Jackson as general fund revenues and shall be placed into a special fund. Money in the special fund shall first be used to pay the debt service on any debt incurred by the city for the acquisition, construction, equipping and furnishing the convention center. The proceeds of the tax shall be used by the commission for the following purposes in the priority set forth:
(a) First, to pay debt service on debt incurred pursuant to this act;
(b) Second, to fund a trust fund to pay any deficit that may occur with respect to the operation of the convention center, not to exceed the amount of Five Hundred Thousand Dollars ($500,000.00) per year; and
(c) The remainder shall be used for the operation, maintenance and promotion of the convention center.
(6) The provisions of this section shall be repealed upon the payment in full of any debt incurred pursuant to the provisions of Section 6 of this act.
Section 6. The governing authorities of the City of Jackson, Mississippi, are authorized to incur debt under any existing law authorizing the issuance of bonds, notes or other evidences of debt, for the purpose of acquiring, constructing, equipping and furnishing of a convention center in an amount not to exceed Sixty-five Million Dollars ($65,000,000.00). In the event that the city elects to issue bonds pursuant to Section 21-33-301 et seq., the bonds shall not be subject to the limitation on indebtedness imposed by Section 21-33-303, to the extent that the bonds are paid with the proceeds of the taxes authorized by this act.
Section 7. (1) Before any tax authorized under this act may be imposed, the governing authorities of the City of Jackson shall adopt a resolution declaring its intention to levy the taxes, setting forth the amount of such tax to be imposed, the date upon which such taxes shall become effective and calling for a referendum to be held on the question. The referendum shall be held on the first Tuesday after the first Monday in November 2004. Notice of such intention shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the county, with the first publication of such notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the referendum and the last publication to be made not more than seven (7) days before the referendum. At the referendum, all qualified electors of the City of Jackson may vote, and the ballots used in such referendum shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE TAX TO FUND THE CAPITAL CITY CONVENTION CENTER" and, on a separate line, "AGAINST THE TAX TO FUND THE CAPITAL CITY CONVENTION CENTER", and the voters shall vote by placing a cross (X) or check (√) opposite their choice on the proposition. When the results of any such referendum shall have been canvassed by the election commission and certified, the city may levy the taxes beginning on the first day of the second month following the referendum, only if at least sixty percent (60%) of the qualified electors who vote in the election vote in favor of the tax. In the event that sixty percent (60%) of the qualified electors who vote at the referendum vote for the convention center tax and the city elects to issue bonds pursuant to Section 21-33-301 et seq., the city shall not be required to comply with the provisions of Section 21-33-307. No public funds shall be used for the purpose of promoting the adoption of the referendum. No city employee, other than a city elected official, may promote the referendum during working hours. At least thirty (30) days before the effective date of the taxes, the governing authorities of the City of Jackson shall furnish to the State Tax Commission a certified copy of the resolution evidencing the taxes.
(2) If a referendum has been held under the provisions of subsection (1) of this section, and the authority of the city to impose the convention center taxes has been denied by the electors of the city, a subsequent referendum on the issue may be held on the first Tuesday after the first Monday in November 2006. If a second referendum is held, and the authority to impose the convention center taxes has been denied again by the electors of the city, no further referendum may be held.
Section 8. Accounting for receipts and expenditures of the funds described in this act must be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the City of Jackson. 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 council and the commission. 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 9. The provisions of this act shall be repealed in the event that two (2) referenda on the question of imposing convention center taxes have been denied by the electors of the city. If this event occurs, the Clerk of the City of Jackson shall notify the Chairmen of the Local and Private Committees of the House of Representatives and Senate of the Mississippi State Legislature.
* * *
SECTION 2. This act shall take effect and be in force from and after its passage.
