2007 Regular Session
To: Ways and Means
By: Representative Peranich
AN ACT TO REVISE THE DEFINITION OF THE TERM "HOTEL" OR "MOTEL" FOR THE PURPOSES OF ANY TAX LEVIED AND COLLECTED UNDER THE AUTHORITY OF A LOCAL AND PRIVATE LAW OF THE STATE OF MISSISSIPPI, THAT IS LEVIED OR IMPOSED ON THE GROSS PROCEEDS OR GROSS INCOME FROM ROOM RENTALS OF HOTELS OR MOTELS AND IS COLLECTED AND PAID TO THE STATE TAX COMMISSION IN THE SAME OR SIMILAR MANNER THAT STATE SALES TAXES ARE COLLECTED AND PAID; TO PROVIDE THAT IF THE DEFINITION OF HOTEL OR MOTEL PROVIDED IN THE LOCAL AND PRIVATE LAW AUTHORIZING THE TAX DOES NOT INCLUDE THE ENTITIES DESCRIBED IN THIS ACT, THEN THE PROVISIONS OF THIS ACT SHALL NOT APPLY UNLESS THE COUNTY BOARD OF SUPERVISORS OR MUNICIPAL GOVERNING AUTHORITIES AUTHORIZED TO LEVY THE TAX UNDER THE LOCAL AND PRIVATE LAW ADOPTS A RESOLUTION DECLARING THEIR INTENTION TO INCLUDE SUCH ENTITIES FOR THE PURPOSES OF THE TAX; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Subject to the provisions of this section, for any tax levied and collected under the authority of a local and private law of the State of Mississippi ("local and private law"), that is levied or imposed on the gross proceeds or gross income from room rentals of hotels or motels and is collected and paid to the State Tax Commission in the same or similar manner that state sales taxes are collected and paid, the term "hotel" or "motel" also shall include (regardless of how such term is defined in the local and private law) any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests on a monthly basis and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section 43-11-1 and personal care homes.
(2) If the definition of hotel or motel provided in the local and private law authorizing the tax does not include the entities described in subsection (1) of this section, then the provisions of subsection (1) of this section shall not apply unless the county board of supervisors or municipal governing authorities, as appropriate, authorized to levy the tax under the local and private law, adopts a resolution declaring their intention to include such entities for the purposes of the tax.
SECTION 2. This act shall take effect and be in force from and after July 1, 2007.