House Bill 4113

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF MARSHALL COUNTY, MISSISSIPPI, TO ESTABLISH THE CHICKASAW TRAIL TAX DISTRICT; TO PROVIDE THE DESCRIPTION OF SUCH DISTRICT; TO PROVIDE THAT A TAX MAY BE LEVIED ON THE BUSINESSES WITHIN THE DISTRICT FOR THE PURPOSE OF PROVIDING FUNDS TO SUPPORT GROWTH AND ECONOMIC DEVELOPMENT WITHIN THE UNINCORPORATED AREA OF NORTHWEST MARSHALL COUNTY, MISSISSIPPI; TO REQUIRE AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH TAX MAY BE LEVIED WITHIN THE DISTRICT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. As used in this act, the following words shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:

(a) "Board" means the Board of Supervisors of Washington County, Mississippi.

(b) "County" means Marshall County, Mississippi.

SECTION 2. (1) For the purpose of providing funds to accommodate the growing needs and to assist in the increased demand for infrastructure construction and maintenance, fire and police coverage and school growth in an unincorporated area of Northwest Marshall County, Mississippi, the board is authorized to establish the Chickasaw Trail Tax District. For the purposes of this act, the term Chickasaw Trail Tax District means the land and area more particularly described as follows:

Beginning at the point of intersection of the centerline of Quinn Road and the north boundary line of Marshall County, said north boundary line also being the Mississippi-Tennessee State line and said point also being in the south one-half of Section 18, Township 1 South, Range 4 West, Marshall County, Mississippi; run thence east a distance of seven (7) and a fraction section miles to the point of intersection of said north boundary line and said State line and the centerline of Coopwood Road, said point of intersection also being on the east section line of Section 17, Township 1 South, Range 3 West; run thence south, leaving said north County boundary line and said State line, a distance of two (2) and a fraction section miles along the east section lines of Sections 17, 20, 29 and 32, Township 1 South, Range 3 West, to the point of intersection of the east section line of said Section 32 and the centerline of Mt. Pleasant Road; run thence northwesterly along the centerline of Mt. Pleasant Road to the point of intersection of said centerline and the north section line of Section 32, Township 1 South, Range 3 West; run thence west along said north section line to the northwest corner of said Section 32; run thence south a distance of one-quarter (1/4) section mile to the southeast corner of the northeast one-quarter (1/4) of the northeast one-quarter (1/4) of Section 31, Township 1 South, Range 3 West; run thence west along quarter section lines through said Section 31 and Sections 36, 35, 34 and 33, Township 1 South, Range 4 West, a distance of four and one-half (4 1/2) section miles to the northeast corner of the southeast one-quarter (1/4) of the northwest one-quarter (1/4) of Section 33, Township 1 South, Range 4 West; run thence south along the north-south centerline of said Section 33 to the point of intersection of said north-south section line and the centerline of Dogwood Road; run thence westerly along the centerline of Dogwood Road to the point of intersection of said centerline and the southwest corner of the southeast one-quarter (1/4) of the southwest one-quarter (1/4) of Section 32, Township 1 South, Range 4 West; run thence north along one-quarter (1/4) section lines a distance of three-quarter (3/4) section miles to the southeast corner of the northwest one-quarter (1/4) of the northwest one-quarter (1/4) of said Section 32; run thence west a distance of three-quarter (3/4) section miles along quarter section lines to the southwest corner of the northwest one-quarter (1/4) of the northeast one-quarter (1/4) of Section 31, Township 1 South, Range 4 West; run thence north along the north-south centerline of said Section 31 and the north-south centerline of Section 30, Township 1 South, Range 4 West to a point in the centerline of Quinn Road in the south one-half of said Section 30; run thence northerly along the centerline of Quinn Road through Sections 30, 19, and 18, Township 1 South, Range 4 West to the point of intersection of the centerline of Quinn Road and the north boundary line of Marshall County, MS, said point also being on the Mississippi-Tennessee State line and the point of beginning of this description.

(2) The board, in its discretion, may levy, assess and collect from every person, firm and corporation operating a business with the district, a tax which shall be in addition to all other taxes and assessments imposed by the county, as provided in this act.

(3) Persons liable for the tax, within the district, imposed pursuant to this act shall add the amount of tax to the gross proceeds from the product or any service received within the district and shall collect, insofar as practicable, the amount of the tax due by him from the person receiving the product or services at the time of payment for such product or services.

(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 collection, shall be paid to the county on or before the fifteenth day of the month following the month in which they were collected.

(6) The proceeds of the tax shall not be considered by the county as general fund revenues but shall be placed into a special fund and may be expended solely for the purposes set out under subsection (1) of this section.

SECTION 3. Before any tax authorized under this act may be imposed, the board shall adopt a resolution declaring its 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 county, with the first publication of the 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 county may vote, and the ballots used in the 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 (ü) opposite their choice on the proposition. When the results of the election shall have been canvassed and certified, the county 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 board shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.

SECTION 4. Before the expenditure of the proceeds of the tax authorized by this act, a budget reflecting the anticipated receipts and expenditures shall be approved by the board. The first budget of receipts and expenditures shall cover the period beginning with the effective date of the tax and ending with the end of the county's fiscal year, and thereafter, the budget shall be on the same fiscal basis as the budget of the county.

SECTION 5. Accounting for receipts and expenditures of the funds derived from the proceeds of the tax authorized by this act shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the county. The records reflecting the receipts and expenditures of these funds shall be audited annually by an independent certified public accountant and the audit shall be included in the General Purpose Statement of the county. The audit shall be made and completed as soon as practicable after the close of the county's fiscal year, and copies of the report of the audit shall be filed with the clerk for the board. The expenses of this audit may be paid from the funds derived pursuant to Section 2 of this act.

SECTION 6. This act shall stand repealed from and after July 1, 2028.

SECTION 7. This act shall take effect and be in force from and after its passage.