2004 Regular Session
To: Local and Private; Finance
By: Senator(s) Harden, Frazier, Horhn
AN ACT TO CREATE THE CAPITAL CITY CONVENTION CENTER COMMISSION; TO PROVIDE FOR THE MEMBERSHIP OF THE COMMISSION; TO PROVIDE THAT 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 AUTHORIZE THE IMPOSITION OF A TAX ON THE GROSS PROCEEDS OF RESTAURANTS, HOTELS AND MOTELS AND ON EACH CAR RENTAL AGREEMENT ENTERED INTO BY MOTOR VEHICLE RENTAL BUSINESSES, FOR THE PURPOSE OF PROVIDING FUNDS FOR THE ACQUISITION, CONSTRUCTION, FURNISHING, EQUIPPING, ERECTION, OPERATION, MAINTENANCE AND PROMOTING OF A CONVENTION CENTER AND FOR THE PAYMENT OF ANY DEBT INCURRED FOR THE ACQUISITION, CONSTRUCTION, EQUIPPING AND FURNISHING OF A CONVENTION CENTER; TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF JACKSON, MISSISSIPPI, TO INCUR DEBT FOR THE PURPOSE OF ACQUIRING, CONSTRUCTING, EQUIPPING AND FURNISHING OF A CONVENTION CENTER IN AN AMOUNT NOT TO EXCEED $100,000,000.00; TO REQUIRE A REFERENDUM ON THE QUESTION OF THE IMPOSITION OF ANY TAX AUTHORIZED UNDER THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
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) "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 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. Such terms shall not include a place of lodging with ten (10) or less rental units.
(e) "Mayor" means the Mayor of the City of Jackson, Mississippi.
(f) "Motor vehicle rental business" means a person, firm or corporation engaged in or continuing in the business of renting motor vehicles under rental agreements with a term of not more than thirty (30) continuous days each, and which are located within the city limits of Jackson, Mississippi, including, but not limited to, businesses located at the Jackson International Airport.
(g) "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, 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 seven (7) members appointed by the mayor, who shall be known as commissioners.
(a) One (1) of the commissioners shall be a representative of a tourism-related entity in Madison County, and one (1) of the commissioners shall be a representative of a tourism-related entity in Rankin County. The members appointed pursuant to this paragraph (a) shall be appointed for a term of five (5) years.
(b) The remainder of the commissioners shall be residents of the City of Jackson. One (1) shall be appointed for a term of one (1) year, one (1) shall be appointed for a term of two (2) years, one (1) shall be appointed for a term of three (3) years, one (1) shall be appointed for a term of four (4) years and one (1) shall be appointed for a term of five (5) years. All succeeding terms shall be for five (5) years.
(c) Any vacancy which occurs shall be filled in the same manner as the original appointment and shall be made for the unexpired term only. Each commissioner shall serve until his successor is appointed and qualifies.
(d) Of the seven (7) members, one (1) commissioner shall be a hotel/motel member representing hotel or motel properties and one (1) commissioner shall be a representative of the restaurant industry.
(e) The commissioners shall serve without compensation.
(2) Any commissioner may be disqualified and removed from office for either of the following reasons:
(a) Conviction of a felony; 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.
(3) 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.
(4) A quorum shall consist of four (4) members of the commission. The commission shall elect a chairman, vice chairman and secretary, all of whom shall be members of the commission, and 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. 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, 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.
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.
SECTION 5. (1) 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, there is hereby levied, assessed and shall be collected from every person engaging in or doing business in the City of Jackson in addition to all other taxes currently being levied, assessed and collected:
(a) A tax of one percent (1%) of the gross proceeds of sales of restaurants, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises; (b) A tax of three percent (3%) of the gross proceeds of sales of hotels and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises.
(c) A tax of Two Dollars ($2.00) on each motor vehicle rental agreement entered into by a motor vehicle rental business; however, this tax shall not apply to motor vehicles with a gross vehicle weight exceeding ten thousand pounds (10,000).
(2) Persons liable for the tax imposed herein 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) 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 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 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 of a convention center. Amounts in the fund not necessary to pay debt service may be utilized by the commission solely for the purpose of operation, maintenance and promotion of a convention center.
SECTION 6. The governing authorities of the City of Jackson, Mississippi, are authorized to incur debt pursuant to 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 One Hundred Million Dollars ($100,000,000.00). 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. 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 date of the election shall be set in the resolution. 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 Jackson 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 CONVENTION CENTER TAX" and, on a separate line, "AGAINST THE CONVENTION CENTER 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 and certified, the city may levy the taxes beginning on the first day of the second month following the election, if a majority of the qualified electors who vote in the election vote in favor of the tax. In the event that a majority of the qualified electors who vote at the election 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. 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.
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 governing authorities of the City of Jackson 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 10. 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.