MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Local and Private; Finance

By: Senator(s) Kirby

AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF BRANDON, MISSISSIPPI TO LEVY A TAX UPON THE GROSS SALES OF BARS AND RESTAURANTS IN AN AMOUNT NOT TO EXCEED TWO PERCENT OF GROSS SALES; TO PROVIDE THAT SUCH TAX SHALL BE COLLECTED BY THE STATE TAX COMMISSION AND PAID TO THE CITY OF BRANDON; TO PROVIDE THAT THE PORTION OF THE PROCEEDS RECEIVED BY THE CITY OF BRANDON SHALL BE DEDICATED TO AND EXPENDED SOLELY FOR THE PURPOSE OF PROMOTING ECONOMIC AND COMMUNITY DEVELOPMENT IN THE CITY OF BRANDON INCLUDING, BUT NOT LIMITED TO, THE CONSTRUCTION AND/OR RENOVATION OF A MULTIPURPOSE BUILDING TO BE USED FOR A LIBRARY/COMMUNITY CENTER AND FOR THE CONSTRUCTION OF A TENNIS COMPLEX; 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 governing authorities of the City of Brandon, Mississippi.

(b) "Bar" means all places, required by law to possess an on-premises Alcoholic Beverage Control permit, where beer, light wine and/or alcoholic beverages are sold for consumption on the premises.

(c) "Restaurant" means all places where prepared food and beverages, including beer, light wine and alcoholic 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.

SECTION 2. (1) For the purpose of providing funds for the promotion of economic and community development in the City of Brandon including, but not limited to, the construction and/or renovation of a multipurpose building to be used for a library/community center, the construction of a tennis complex and for other related purposes, the governing authorities of the City of Brandon are authorized, in their discretion, to levy and collect from the following persons a tax, which shall be in addition to all of the taxes and assessments imposed. The tax shall be imposed on the following persons:

(a) A tax upon every person, firm, corporation or other entity operating a bar in the City of Brandon, at a rate not to exceed two percent (2%) of the gross proceeds of the sales of beer, light wine and alcoholic beverages sold for consumption on the premises and all prepared foods and other beverages sold by such bar; and

(b) A tax upon every person, firm, corporation or other entity operating a restaurant in the City of Brandon, at the rate not to exceed two percent (2%) of the gross proceeds of the sales of such restaurant including, but not limited to, the sales of beer, light wine and alcoholic beverages sold for consumption on the premises and all prepared foods and beverages sold by such restaurant.

(2) Persons, firms, corporations or other entities liable for the levy imposed under subsection (1) of this section shall add the amount of the levy to the sales price of the services and/or products set out in subsection (1) of the section and shall collect the amount of tax due by them from the person receiving the services and/or 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 of the City of Brandon, 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 Brandon 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 of the City of Brandon shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of such tax to be imposed and the date upon which such tax shall become effective and calling for a referendum to be held on the question. Notice of the intention to levy the tax and notice of the election 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 Brandon, with the first publication of such notice to be made not less than twenty-one (21) days before the date fixed for the election and the last publication to be made not more than seven (7) days before the election. Such notice shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth (1/4) inch solid border. The notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. At the election, all qualified electors of the City of Brandon 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 ECONOMIC AND COMMUNITY DEVELOPMENT TAX," and, on a separate line, "AGAINST THE ECONOMIC AND COMMUNITY DEVELOPMENT TAX," and the voters shall vote by placing a cross (X) or check (a ) opposite their choice on the proposition. When the results of such election shall have been canvassed by the election commissioners of the City of Brandon and certified and if a majority of the qualified electors of the City of Brandon who vote in the election vote in favor of the tax, the governing authorities shall adopt a resolution declaring the levy and collection of the tax provided in this act and shall set the first day of the second month following the date of such adoption as the effective date of the tax levy. A certified copy of this resolution together with the result of the election shall be furnished the State Tax Commission not less than thirty (30) days prior to the effective date of the levy.

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 Brandon. 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 the act.

SECTION 5. This act shall be repealed from and after December 31, 2010.

SECTION 6. The governing authorities of the City of Brandon, Mississippi, shall 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 7. 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.