2007 Regular Session
To: Local and Private Legislation; Ways and Means
By: Representative Middleton
AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF PORT GIBSON, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS PROCEEDS OF SALES OF RESTAURANTS IN A CERTAIN AREA WITHIN THE CITY TO BE KNOWN AS THE PORT GIBSON RESTAURANT TAX DISTRICT; TO SET FORTH AND DESCRIBE THE BOUNDARIES OF THE PORT GIBSON 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 PORT GIBSON 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 Port Gibson, 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) "Port Gibson Restaurant Tax District" means the following described area located in the City of Port Gibson, Claiborne County, Mississippi:
Begin at the iron rod near the South bank of the South Fork of the Bayou Pierre, which said rod is located with certainty as follows, to wit: Begin at the point in the center of Market Street of said Town of Port Gibson at a point from which the Northeast corner of the Claiborne County Court House as situated in the year 1901 bears North 45 degrees West 71 feet 8 inches, and the Northwest corner of the Claiborne County Jail as situated in said year bore North 89 degrees 68 feet; thence run North 20 degrees East 1450 feet to a point near the South Fork of Bayou Pierre, the above named iron rod, the starting point for fixing the entire boundaries of the Town of Port Gibson as changed; from said iron rod run North 70 degrees West 500 feet to stake; thence run South 65 degrees West 1250 feet to stake; thence West 168 feet; thence North 59 degrees West 212 feet to stake; thence North 43 degrees West 119 feet to stake; thence North 24 degrees 30 minutes West 200 feet to stake; thence North 19 degrees West 650 feet to stake; thence South 64 degrees West 519 feet to stake; thence South 15 degrees 30 minutes East 1300 feet to stake; thence run South 30 degrees West 322 feet to stake; thence South 11 degrees 30 minutes West 1484 feet to stake; thence South 30 degrees East 655 feet to stake; thence South 38 degrees West 700 feet to stake; thence South 25 degrees East 400 feet to stake; thence South 11 degrees West 688 feet to stake; thence South 20 degrees East 1070 feet to stake; thence South 2 degrees West 1000 feet to stake; thence South 29 degrees East 1346 feet to stake; thence South 27 degrees West 137 feet to stake; thence South 67 degrees East 1047 feet to Iron in branch; thence North 74 degrees East 584 feet to iron; thence South 85 degrees East 1240 feet to a point on the East right-of-way line of Bridewell Lane extended; thence North 17 degrees East 638 feet to a point on the North side of the Pattison and Port Gibson Public Road (as located in the year 1901); thence South 58 degrees East 944 feet to point where stake is set; thence North 23 degrees East 1080 feet to stake; thence North 23 degrees East 600 feet to stake; thence North 22 degrees East 2866 feet to stake near South bank of the South Fork of Bayou Pierre; thence North 74 degrees West 350 feet to stake; thence North 1 degree East 1000 feet to stake; thence North 37 degrees West 3000 feet to stake; thence North 63 degrees West 800 feet to stake; thence North 70 degrees West 546 feet to iron rod near the South bank of South Fork of Bayou Pierre, the point of beginning.
SECTION 2. (1) For the purpose of providing funds to meet obligations incurred, to improve infrastructure in the Port Gibson Restaurant Tax District and to promote tourism, economic and community development, and to provide outstanding recreational facilities and programs in the district in the City of Port Gibson, 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 Port Gibson 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 Port Gibson 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 Port Gibson, 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 Port Gibson 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 Port Gibson. 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.