1997 Regular Session
To: Local and Private Legislation
By: Representatives Evans, Clarke, Denny, Ellington, Green (72nd), Robinson (63rd), Bozeman, Coleman (65th), Reeves
House Bill 1902
AN ACT TO AMEND CHAPTER 863, LOCAL AND PRIVATE LAWS OF 1984, AS LAST AMENDED BY CHAPTER 1020, LOCAL AND PRIVATE LAWS OF 1996, TO EXTEND THE REPEALER ON THE JACKSON METRO CONVENTION AND VISITORS BUREAU; TO REMOVE PROVISIONS RELATED TO THE CITY OF RIDGELAND, MISSISSIPPI, WHICH HAS WITHDRAWN FROM THE BUREAU; TO ESTABLISH TERMS FOR THE BUREAU'S BUDGET OVERSIGHT COMMITTEE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 863, Local and Private Laws of 1984, as amended by Chapter 823, Local and Private Laws of 1989, as amended by Chapter 937, Local and Private Laws of 1991, as amended by Chapter 994, Local and Private Laws of 1995, as amended by Chapter 1020, Local and Private Laws of 1996, is amended as follows:
Section 1. As used in this act, the following terms shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:
(a) "Bureau" means the Jackson Metro Convention and Visitors Bureau.
(b) "City" means the City of Jackson, Mississippi.
(c) "Council" means the City Council of the City of Jackson, Mississippi.
(d) "Hotel" or "motel" means and includes a place of lodging that at any one (1) time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms shall not include a place of lodging with ten (10) or less rental units.
(e) "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). 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. There is hereby created the Jackson Metro Convention and Visitors Bureau, to be composed of six (6) members to be constituted and appointed as provided in Section 3 of this act.
Section 3. (1) The Jackson Metro Convention and Visitors Bureau shall consist of six (6) members, who shall be appointed, qualify and take office within thirty (30) days of the enactment of this act, and the initial appointments to the bureau shall be for the following terms:
(a) Two (2) hotel/motel members appointed by the Mayor of the City of Jackson, Mississippi, with confirmation by the Council for terms of two (2) years and four (4) years, respectively. These members and their successors shall be appointed by the Mayor of the City of Jackson with confirmation by the Council after being selected from a panel of two (2) names for each membership position submitted by the Jackson Hotel/Motel Association.
(b) Two (2) restaurant members appointed by the Mayor of the City of Jackson with confirmation by the Council for terms of two (2) years and four (4) years, respectively. These members and their successors shall be appointed by the Mayor of the City of Jackson with confirmation by the Council after being selected from a panel of two (2) names for each membership position submitted by the Jackson Chapter of the Mississippi Restaurant Association.
(c) Two (2) at-large members appointed by the Mayor of the City of Jackson with confirmation by the Council for terms of two (2) years and four (4) years, respectively.
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(2) All succeeding appointments shall be made for a term of four (4) years from the date of expiration of the initial appointment. 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 bureau shall serve until his successor is appointed and qualified.
(3) Any member may be disqualified and removed from office for any one (1) of the following reasons:
(a) Conviction of a felony; or
(b) Failure to attend three (3) consecutive meetings without just cause; or
(c) Illegal use of a bureau motor vehicle as provided in Section 12 of this act.
If a member of the bureau is removed for one of the above reasons, the vacancy shall be filled in the manner prescribed in this section.
Section 4. Before entering upon the duties of the office, each appointed member of the Jackson Metro Convention and Visitors Bureau shall enter into and give bond to be approved by the Secretary of 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 bureau.
Section 5. When the members of the bureau shall have been appointed and qualified as set forth herein, they shall establish quarters and conduct a meeting after giving not less than ten (10) days' notice of the time and place of such meeting by registered mail, postage prepaid, directed to each appointed member of the bureau at his regular address given the Secretary of State at the time of his qualification and posting bond. At such meeting a quorum shall consist of a majority of the members of the bureau and a majority of those members attending shall elect a president and secretary, both of whom shall be members of the bureau, and adopt such rules and regulations as may govern the time and place for holding subsequent meetings, regular and special, and other rules and regulations not inconsistent with the provisions of this act.
The bureau is further authorized to contract for the employment of personnel, supplies, furnishings and other facilities necessary to administer the affairs and duties of the bureau and to pay for same out of the revenue provided by this act.
Section 6. The bureau shall have jurisdiction and authority over all matters relating to the establishment, promotion and development of tourism and conventions and related matters within the Metropolitan Area of the City of Jackson, Mississippi.
The bureau is authorized to contract for the furnishing, equipping and operation of any and all facilities necessary or useful in the promotion of tourism and conventions, to receive and expend, subject to the provisions of this act, revenues from any source.
Section 7. (1) For the purpose of providing funds for the promotion of tourism and conventions, there is hereby levied, assessed and shall be collected from every person engaging in or doing business in the City of Jackson, * * * Mississippi, as specified herein, a tax which may be cited as a "tourist and convention tax," which shall be in addition to all other taxes now imposed, as hereinafter provided.
(2) Such tax shall be one percent (1%) of the gross proceeds of sales of restaurants, hotels and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises.
(3) Persons liable for the tax imposed herein shall add the amount of tax to the sales price or gross proceeds of sales, and in addition thereto shall collect, insofar as practicable, the amount of the tax due by him from the person receiving the services or goods at the time of payment therefor.
(4) Such tax shall be collected by and paid to the State Tax Commission on a form prescribed by the State Tax Commission, 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.
(5) The proceeds of such tax shall be paid to the city * * * on or before the fifteenth day of the month following the month in which collected by the State Tax Commission. The city, in turn, shall remit the funds to the bureau not later than ten (10) days after receiving the funds from the State Tax Commission.
(6) The proceeds of the tax shall not be considered by the city * * * as general fund revenues and shall be dedicated solely for the purpose of carrying out programs and activities which are designated by the Jackson Metro Convention and Visitors Bureau and which are designed to attract conventions and tourists into the Metropolitan Area of Jackson, Mississippi.
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Section 8. Before the taxes authorized by this act shall be imposed, the municipal governing authorities for the city shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of such tax and establishing the date on which this tax initially shall be levied and collected. This date shall be not less than the first day of the second month from the date of adoption of the resolution.
The resolution shall be published in a local newspaper at least twice during the period from the adoption of the resolution to the effective date of the taxation prescribed in this act, with the last publication being made no later than ten (10) days prior to the effective date of such taxation.
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Section 9. Before the expenditure of funds herein prescribed, a budget reflecting the anticipated receipts and expenditures for such purposes as promotion, advertising and operation, shall be approved by a budget oversight committee. This committee shall be composed of three (3) members who shall be appointed by the Mayor of Jackson with confirmation by the Council. Each member of the budget oversight committee shall be appointed for an initial term of two (2) years, and all succeeding appointments shall be made for terms of four (4) years each from the date of expiration of the initial appointment. The first budget of receipts and expenditures shall cover the period beginning with the effective date of the tax and ending with the end of the city's fiscal year, and thereafter the budget shall be on the same fiscal basis as the budget of the City of Jackson. * * *
Section 10. Accounting for receipts and expenditures of the funds herein described shall be the responsibility of the bureau and shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the city. The records reflecting the receipts and expenditures of the funds prescribed herein shall be audited annually by an independent certified public accountant, and said accountant shall make a written report of his audit to the city clerk * * * and to the bureau. The complete audit shall be made available by the bureau to any person who requests a copy, under the provisions of Sections 25-61-1 to 25-61-17, Mississippi Code of 1972, also known as the "Mississippi Public Records Act of 1983." The audit shall be made and completed as soon as practicable after the close of the fiscal year, and the expenses of such audit may be paid from the funds derived pursuant to Section 7 of this act.
Section 11. The bureau shall not contract with any person who is related to a member of the bureau within the third degree or who is the spouse of a member of the bureau, nor shall the bureau contract with a business entity of which a member of the bureau is an officer, director, owner, partner or employee, or is a holder of more than ten percent (10%) of the fair market value, or from which a member of the bureau or his relative within the third degree derives more than One Thousand Dollars ($1,000.00) in annual income, or over which a member of the bureau or his relative within the third degree exercises control.
Section 12. No motor vehicle owned or leased by the bureau shall be operated by any member or employee of the bureau except in the performance of his official duties directly related to the business of the bureau. Any violation of this prohibition may be punished by removal from office or employment.
Section 13. The bureau shall be subject to Sections 25-61-1 to 25-61-17, Mississippi Code of 1972, also known as the "Mississippi Public Records Act of 1983," and all public records shall be accessible under the provisions of that act. "Public records" shall be as defined in Section 25-61-3(b), Mississippi Code of 1972.
Section 14. This act shall take effect and be in force from and after June 1, 1984, and shall stand repealed from and after May 31, 2001.
SECTION 2. This act shall take effect and be in force from and after its passage.