1999 Regular Session
To: Local and Private; Finance
By: Senator(s) Kirby
Senate Bill 3249
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF BRANDON TO LEVY A TAX UPON THE GROSS SALES OF BARS AND RESTAURANTS IN AN AMOUNT NOT TO EXCEED TWO PERCENT; TO PROVIDE THAT SUCH TAX SHALL BE COLLECTED BY THE STATE TAX COMMISSION AND PAID TO THE CITY OF BRANDON; TO PROVIDE THAT THE PORTION OF THE PROCEEDS RECEIVED BY THE CITY OF BRANDON SHALL BE DEDICATED TO AND EXPENDED SOLELY FOR THE PURPOSE OF PROMOTING ECONOMIC AND COMMUNITY DEVELOPMENT IN THE CITY OF BRANDON AND SPECIFICALLY FOR THE CONSTRUCTION OR RENOVATION OF A MULTIPURPOSE BUILDING TO BE USED FOR A COMMUNITY CENTER, LIBRARY AND OTHER PURPOSES; 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 meanings ascribed to them in this section unless a different meaning is indicated clearly by the context in which the term is used:
(a) "Governing authorities" means the governing authorities of the City of Brandon, Mississippi.
(b) "Bar" means all places required by law to possess an on-premises Alcoholic Beverage Control permit where beer, light wine and/or alcoholic beverages are sold for consumption on the premises.
(c) "Restaurant" means all places where prepared food and beverages, including beer, light wine and alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.
SECTION 2. (1) For the purpose of providing funds for the promotion of economic and community development in the City of Brandon, including the construction or renovation, or both, of a multipurpose building to be used for a community center, library and other related purposes, the governing authorities of the City of Brandon, in their discretion, may levy and collect a tax, which shall be in addition to all of the taxes and assessments imposed. The tax shall be imposed on the following persons:
(a) A tax upon every person, firm, corporation or other entity operating a bar in the City of Brandon, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of such bar; and
(b) A tax upon every person, firm, corporation or other entity operating a restaurant in the City of Brandon, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of beer, light wine and alcoholic beverages sold for consumption on the premises and all prepared foods of such restaurant.
(2) Persons, firms, corporations and other entities liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the products and services 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 and product at the time of payment therefor.
(3) Such tax shall be collected by and paid to the State Tax Commission on a form prescribed by the State Tax Commission 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 such tax, less three percent (3%) thereof which shall be retained by the State Tax Commission to defray the cost of collection, shall be paid to the governing authorities of the City of Brandon, 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 Brandon 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 its intention to levy the tax, setting forth the amount of such tax to be imposed, the date upon which such tax shall become effective and calling for a referendum to be held on the question. The date of the election shall be the first Tuesday after the first Monday in November 1999. 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 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 of Brandon may vote, and the ballots used in such election shall have printed thereon a brief statement of the amount and purposes of the proposed tax levy and the words "FOR THE ECONOMIC AND COMMUNITY DEVELOPMENT TAX" and, on a separate line, "AGAINST THE ECONOMIC AND COMMUNITY DEVELOPMENT TAX," and the voters shall vote by placing a cross (X) or check (_) opposite their choice on the proposition. When the results of any such election shall have been canvassed by the election commission of the county and certified, the city may levy the tax beginning on the first day of January 2000, if a majority of the qualified electors who vote in the election vote in favor of the tax.
SECTION 4. 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 Brandon. 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. This act shall be repealed on December 31, 2010.
SECTION 6. The governing authorities of the City of Brandon 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.