2005 Regular Session
To: Local and Private; Finance
By: Senator(s) Kirby
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF PEARL, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS IN A CERTAIN AREA WITHIN THE CITY OF PEARL TO BE KNOWN AS THE WEST PEARL RESTAURANT TAX DISTRICT; TO DEFINE THE WEST PEARL RESTAURANT TAX DISTRICT; TO PROVIDE THAT SUCH TAX SHALL BE COLLECTED BY THE STATE TAX COMMISSION; TO PROVIDE PURPOSES FOR WHICH THE REVENUE RECEIVED BY THE CITY OF PEARL FROM SUCH TAX MAY BE UTILIZED; 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 clearly indicated by the context in which they are used:
(a) "Governing authorities" means the Mayor and Board of Aldermen of the City of Pearl, Mississippi.
(b) "Restaurant" means all places, including hotel and motel dining rooms, cafeterias, cafes, lunch stands, grocery and convenience stores, where prepared food and 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.
(c) "Prepared food" means food prepared on the premises of a restaurant.
(d) "West Pearl Restaurant Tax District" means the following described area located in the City of Pearl, Rankin County, Mississippi:
Begin at a point marking the Common Corners of Sections 19, 20, 29 and 30, in Township 5 North, Range 2 East, Rankin County, Mississippi, and then proceed North along the Eastern Boundary Line of Section 19, Township 5 North, Range 2 East, Rankin County, Mississippi, and continuing North along the Eastern Boundary Line of Section 18, Township 5 North, Range 2 East, Rankin County, Mississippi, until said line intersects with the Southern Boundary line of the Right-of-Way of Old Brandon Road, and then proceed Southwesterly along the Southern Boundary line of the Right-of-Way of Old Brandon Road until said line intersects with the East Right-of-Way line of Valentour Road, then proceed Northerly along the East Right-of-Way line of Valentour Road until it intersects the South Right-of-Way line of United States Highway 80, then proceed Westerly along the South Right-of-Way line of United States Highway 80 until it intersects the Western Boundary Line of the Corporate Limits of the City of Pearl, Mississippi, then proceed Southeasterly along the Corporate Boundary until it intersects with the East Right-of-Way Line of United States Highway 49 and the South Right-of-Way line of the Railroad (currently known as the Kansas City Southern Railroad) then proceed Easterly along said Railroad Right-of-Way until reaching the Eastern Boundary Line of Section 30, Township 5 North, Range 2 East, Rankin County, Mississippi, then proceed North along said Section line to the Point of Beginning of the Area described herein.
SECTION 2. (1) For the purpose of providing funds to meet obligations incurred in inducing a professional baseball team to locate in the City of Pearl, to improve infrastructure in the West Pearl Restaurant Tax District and to promote tourism, economic and community development and recreation in the City of Pearl, the governing authorities are authorized, in their discretion, to levy and collect a tax upon every person, firm or corporation operating a restaurant in the West Pearl Restaurant Tax District, where prepared food and drink is sold to the public, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of such restaurant.
(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 products 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 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, on or before the fifteenth day of the month in which collected.
(5) The proceeds of such tax shall not be considered by the City of Pearl 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 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 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 of Pearl, 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 Pearl 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 TAX" and, on a separate line, "AGAINST THE TAX" and the voters shall vote by placing a cross (X) or check (√) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the city may levy the 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 tax provided in this section, the governing authorities 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 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 Pearl. 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. The governing authorities are 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.