MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Local and Private
By: Senator(s) Younger
AN ACT TO AMEND CHAPTER 870, LOCAL AND PRIVATE LAWS OF 1986, AS LAST AMENDED BY CHAPTER 948, LOCAL AND PRIVATE LAWS OF 2008, TO EXTEND THE REPEAL DATE ON THE PROVISIONS OF LAW THAT AUTHORIZE THE MAYOR AND CITY COUNCIL OF THE CITY OF COLUMBUS, MISSISSIPPI, AND THE BOARD OF SUPERVISORS OF LOWNDES COUNTY, MISSISSIPPI, TO LEVY A TAX ON RETAIL SALES OF BEER, ALCOHOLIC BEVERAGES AND PREPARED FOOD SOLD BY RESTAURANTS; TO REVISE THE DEFINITION OF THE TERM "RESTAURANT" IN SUCH LAW TO REMOVE THE ANNUAL SALES REQUIREMENT; TO AMEND CHAPTER 953, LOCAL AND PRIVATE LAWS OF 2011, TO REVISE THE MEMBERSHIP OF THE COLUMBUS-LOWNDES CONVENTION AND VISITORS BUREAU; TO REQUIRE THE BUREAU TO ANNUALLY CONTRIBUTE $250,000.00 TO THE GOLDEN TRIANGLE DEVELOPMENT LINK; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 870, Local and Private Laws of 1986, as amended by Chapter 958, Local and Private Laws of 1997, as amended by Chapter 968, Local and Private Laws of 2000, as amended by Chapter 949, Local and Private Laws of 2004, as amended by Chapter 948, Local and Private Laws of 2008, is amended as follows:
Section 1. Whenever used in this act, unless a different meaning clearly appears in the context, the following terms shall have the following meanings:
(a) "City" means the City of Columbus, Mississippi.
(b) "County" means Lowndes County, Mississippi.
(c) "Governing authorities" means the Mayor and City Council of the City of Columbus, Mississippi, and the Board of Supervisors of Lowndes County, Mississippi.
(d) "Prepared food" means food prepared on the premises of a restaurant.
(e)
"Restaurant" means any place where prepared food is sold whether for
consumption upon the premises or not * * *.
Section 2. (1) The governing authorities are hereby authorized to impose upon persons doing business within the city and county a tax at the rate of two percent (2%) on the gross receipts of restaurants derived from retail sales of prepared food, beer and alcoholic beverages and on the gross proceeds of sales of other businesses derived from retail sales of beer and alcoholic beverages, excluding sales of alcoholic beverages upon premises covered by a package retailer's permit and sales of beer not for consumption on the premises. The governing authorities shall distribute the avails of the tax in the manner provided in this subsection (1). The proceeds of the tax shall be distributed to the Columbus-Lowndes Convention and Visitor's Bureau.
(2) (a) Before the tax authorized by this act may be imposed, the governing authorities shall adopt resolutions declaring their intention to levy the tax and establishing the amount of the tax levy and the date on which this tax initially shall be levied and collected. This date shall be the first day of a month. Notice of the proposed tax levy shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in such city and county. The first publication of such notice shall be made not less than twenty-one (21) days prior to the date fixed in the resolution at which the governing authorities propose to levy such tax and the last publication shall be made not more than seven (7) days prior to such date. If, within the time of giving notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the county shall file a written petition against the levy of such tax then such tax shall not be levied unless authorized by a majority of the qualified electors of such county voting at an election to be called and held for that purpose. Prior to the effective date of the tax levy approved as herein provided, the governing authorities shall furnish to the Chairman of the State Tax Commission a certified copy of the resolutions evidencing such tax levy. The provisions of this section shall not be construed to authorize a levy by the governing authorities of the county upon sales by persons within the city.
(b) (i) If the tax levied under this chapter was imposed without a vote of the electorate, the governing authorities shall, within sixty (60) days after the effective date of Senate Bill No. 3068, 2018 Regular Session, by resolution spread upon its minutes, declare the intention of the governing authorities to continue imposing the tax and describe the tax levy including the tax rate, annual revenue collections and the purposes for which the proceeds are used. The resolution shall be published once a week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the county, with the first publication to be made within fourteen (14) days after the governing authorities adopt the resolution declaring its intention to continue the tax. If, on or before the date specified in the resolution for filing a written protest, which date shall be not less that forty-five (45) days and not more than sixty (60) days after the governing authorities adopt the resolution, twenty percent (20%) or one thousand five hundred (1,500), whichever is less, of the qualified electors of the county file a written protest against the imposition of the tax, then an election upon the levy and assessment of the tax shall be called and held as in the manner provided for in paragraph (a) of this subsection, with the election to be conducted at the next special election day as such is defined by Section 23-15-833, Mississippi Code of 1972, occurring more than sixty (60) days after the date specified in the resolution for filing a written protest. If the requisite number of qualified electors vote against the imposition of the tax, the tax shall cease to be imposed on the first day of the month following certification of the election results by the election commissioners of the county to the board of supervisors. The governing authorities shall notify the Department of Revenue of the date of the discontinuance of the tax and shall publish sufficient notice thereof in a newspaper published or having a general circulation in the county. If no protest is filed, then the governing authorities shall state that fact in their minutes and may continue the levy and assessment of the tax.
(ii) Subparagraph (i) of this paragraph (b) shall not apply if the revenue from the tax authorized by this chapter has been contractually pledged for the payment of debt incurred prior to the effective date of Senate Bill No. 3068, 2018 Regular Session, until such time as the debt is satisfied. Once the debt has been satisfied, the governing authorities, shall within sixty (60) days, adopt a resolution declaring the intention of the governing authorities to continue the tax which shall initiate the procedure described in subparagraph (i) of this paragraph (b).
(3) Persons, firms or corporations liable for the tax imposed herein shall add the amount of tax to the sales price of goods described in subsection (1) of this section and, in addition thereto, shall collect, insofar as practicable, the amount of the tax due by them from the person receiving the goods at the time of payment therefor.
(4) The tax shall be
collected by and paid to the * * * Department of Revenue
on a form prescribed by the * * * Department of Revenue,
in the same manner that state sales taxes are computed, collected and paid; and
the 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.
(5) The proceeds of the
tax, less three percent (3%) to be retained by the * * * Department of Revenue
to defray the costs of collections, shall be paid to the governing authorities,
to be placed into a special fund hereby created separate and apart from any
other city or county fund, on or before the fifteenth day of the month
following the month in which collected.
(6) The tax levied
hereunder may be discontinued by an action of either or both of the governing
authorities adopting a resolution to that effect. Such resolution shall be
effective beginning on the first day of a month designated in the resolution
and the tax levy shall not apply to sales made on and after said date. A
certified copy of the resolution shall be furnished to the * * * Department of Revenue
at least seven (7) days prior to its effective date.
Section 3. The
provisions of Sections 1 and 2 of this act shall be repealed on July 1, * * *
2022.
SECTION 2. Chapter 953 Local and Private Laws of 2011, is amended as follows:
Section 1. (1) There is hereby created the Columbus-Lowndes Convention and Visitors Bureau, hereinafter referred to as the "bureau." The bureau shall be composed of nine (9) members who shall be known as directors.
(2) The composition of the bureau and appointments shall be as follows:
(a) The * * *
City Council of the City of Columbus * * * shall appoint four (4) at-large members
whose term shall coincide with the term of office of the members of the City
Council.
* * *
(b) The * * *
Lowndes County Board of Supervisors * * * shall appoint four (4) at-large members
whose term coincides with the term of office of the members of the Board of
Supervisors.
* * *
(c) The Mayor of the City of Columbus and the President of the Lowndes County Board of Supervisors shall appoint one (1) member who shall be an at-large member and who shall serve for a term of four (4) years.
* * *
( * * *d) Any vacancy which may occur shall
be filled in the same manner as the original appointment and shall be made for
the unexpired term. Each member of the bureau shall serve until a successor is
appointed.
(3) Any member may be disqualified and removed from office for any one (1) of the following reasons:
(a) Conviction of a felony;
(b) Failure to attend three (3) consecutive meetings without just cause; or
(c) Removal at any time of the appointee made by the city council and the county board of supervisors with or without cause. If a member of the bureau is removed for one (1) of the above reasons in this subsection (3), the vacancy shall be filled in the manner prescribed in this section.
(4) Before entering in the duties of office, each director shall enter into and give bond to be approved by the Secretary of State in the sum of Ten Thousand Dollars ($10,000.00), conditioned on the satisfactory performance of his or her duties. This bond premium shall be paid from the bureau's funds. Such bond shall be payable to the city and county and in the event of a breach thereof, suit may be brought by the city and/or county for the benefit of the bureau.
(5) When the directors of the bureau have been appointed and qualified, they shall meet in the City of Columbus after giving not less than five (5) days' notice of the time and place of such meeting, by regular mail, e-mail or other electronic form, directed to each member of the bureau at his regular address at the time of his qualification and posting bond. Such notice shall be given by the Executive Director of the Columbus-Lowndes Convention and Visitors Bureau. The notice of the meeting may be waived if directors sign a written waiver of such notice. Any such waiver shall be attached to the minutes of such meeting.
(6) The directors shall elect from among themselves a chairman. The chairman of the council shall serve a term of not more than one (1) year, with the first election to be held at the first scheduled meeting after the members are appointed and subsequent elections shall be held annually thereafter. The person elected as chairman may serve consecutive terms. The bureau shall elect from its members a vice chairman, secretary and treasurer. The offices of secretary and treasurer may be combined, if the bureau so decides. The bureau shall promulgate and adopt bylaws governing its operations and procedures. Five (5) directors shall constitute a quorum for the transaction of any business of the bureau.
Section 2. (1) The bureau shall be domiciled in the City of Columbus, Mississippi, and shall have the following powers:
(a) To exercise authority over matters related to establishing, promoting and developing tourism, conventions, special events and recreation within the City of Columbus and Lowndes County;
(b) To acquire, own, lease, furnish, equip, staff and operate any and all facilities and equipment necessary or useful in the promotion of tourism, conventions, special events and recreation within the city and county;
(c) To receive and expend revenues from any sources;
(d) To own, lease or contract for any equipment or office space useful and necessary in the promotion of tourism, conventions, special events and recreation;
(e) To sell, convey or otherwise dispose of all or any part of its property and assets in accordance with the general laws of the State of Mississippi providing for such disposal;
(f) To contribute funds for the operation of any visitor information center in the designated area for the repair, restoration, and maintenance of buildings and grounds owned by governmental entities and nonprofit corporations which would tend to promote tourism, conventions and special events in the city and county; and
(g) To have and to exercise all powers necessary or convenient to effect any and all of the purposes for which the bureau is organized and created.
(2) * * * The bureau * * * shall annually contribute funds to
the * * *
Golden Triangle Development Link in an amount * * *
equal to Two Hundred Fifty Thousand Dollars ($250,000.00) of the
proceeds of the tax levied under Chapter 870, Local and Private Laws of 1986,
as amended, that are distributed to the bureau in a fiscal year.
Section 3. (1) The bureau shall annually adopt a budget of receipts and expenditures. The first budget of receipts and expenditures shall be prepared and adopted by the bureau within thirty (30) days after the election of its first chairman and such budget shall constitute the budget for the remainder of the current fiscal year. Thereafter, the budget shall be on the same fiscal year basis as that of the city or the county.
(2) The bureau may borrow money to pay its operating obligations that cannot be paid at maturity out of current revenues from the revenues that it receives through the restaurant/tourism tax or other revenues, but the amount so borrowed shall in no case exceed the estimated income of the bureau as shown by the budget adopted prior to that time, and the income of the bureau, as shown by the budget, shall be dedicated and set aside to the payment of the indebtedness.
(3) The books of the bureau shall be audited annually by an independent certified public accountant who shall make a written report of his or her audit to the bureau and submit a copy of the report to the governing authorities and the State Department of Audit. The audit shall be made and completed as soon as practicable after the close of the fiscal year and copies of the report delivered as required by this section within fifteen (15) days after the receipt thereof by the bureau.
SECTION 3. This act shall take effect and be in force from and after July 1, 2018, and shall be repealed from and after June 30, 2018.