2005 Regular Session
To: Local and Private Legislation; Ways and Means
By: Representative Perkins, Howell, Huddleston, Whittington
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LEFLORE COUNTY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS, MOTELS AND RESTAURANTS IN AN AMOUNT NOT TO EXCEED ONE PERCENT OF GROSS SALES FOR THE PURPOSE OF PROVIDING FUNDS TO MAKE REPAIRS, PROVIDE MAINTENANCE AND MAKE LONG-TERM CAPITAL IMPROVEMENTS TO THE LEFLORE COUNTY CONVENTION AND RECREATION CENTER AND ADJACENT PARKING LOT, TO PROMOTE TOURISM AND TO PROVIDE RECREATIONAL FACILITIES AND PROGRAMS; TO PROVIDE FOR A PETITION ELECTION ON WHETHER THE TAX MAY BE LEVIED; TO PROVIDE THAT SUCH TAX BE COLLECTED BY THE STATE TAX COMMISSION AND PAID TO LEFLORE COUNTY, MISSISSIPPI; 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 following meanings unless a different meaning is clearly indicated by the context in which they are used:
(a) "Board of Supervisors" means the Board of Supervisors of Leflore County, Mississippi.
(b) "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, where such establishment consists of six (6) or more guest rooms and does not encompass 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.
(c) "Restaurant" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. "Restaurant" as defined herein 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 and their families.
SECTION 2. (1) For the purpose of providing funds to make repairs, provide maintenance and make long-term capital improvements to the Leflore County Convention and Recreation Center and adjacent parking lot, to promote tourism and economic and community development, to provide recreational facilities and programs and to effectuate other programs as determined by the board of supervisors to be in the best interests of Leflore County, Mississippi, the Board of Supervisors of Leflore County, Mississippi, may, in its discretion, levy and collect from the persons hereinafter specified 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 or corporation operating a motel or hotel in Leflore County, Mississippi, at a rate not to exceed one percent (1%) of the gross proceeds of room rentals for each such hotel or motel.
(b) A tax upon every person, firm or corporation operating a restaurant or such other business, where prepared food or drink is sold to the public in Leflore County, Mississippi, at a rate not to exceed one percent (1%) of the gross proceeds of the sales of such restaurant or business.
(2) Persons, firms or corporations liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the rooms and products set out herein and shall collect, insofar as is practicable, the amount of the tax due by them 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 Mississippi 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 Board of Supervisors of Leflore County, Mississippi, 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 Leflore County as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.
SECTION 3. Before the tax authorized by this act may be imposed, the board of supervisors 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 Leflore County. 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 Leflore County, 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 Leflore County, 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 board of supervisors shall furnish to the State Tax Commission a certified copy of the resolution evidencing such tax.
SECTION 4. Accounting for receipts and expenditures of the funds herein described shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of Leflore County, Mississippi. The records reflecting the receipts and expenditures of the funds prescribed herein 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 in accordance with this act.
SECTION 5. The Leflore County Board of Supervisors is directed to 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 6. 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.