House Bill 5

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF PEARL RIVER COUNTY, MISSISSIPPI, TO IMPOSE A SPECIAL SALES TAX OF NOT MORE THAN 3/4 OF 1% ON THE GROSS PROCEEDS OF ALL SALES OR THE GROSS INCOME OF BUSINESSES WITHIN THE COUNTY DERIVED FROM ACTIVITIES TAXED AT THE RATE OF 7% OR MORE UNDER THE MISSISSIPPI SALES TAX LAW; TO PROVIDE THAT THE SPECIAL SALES TAX REVENUE COLLECTED PURSUANT TO SUCH A TAX SHALL BE USED AND EXPENDED BY THE COUNTY ONLY TO PAY ITS SHARE OF THE LOCAL COMMITMENT TO THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION SHARED SERVICES CENTER PROJECT AT THE STENNIS SPACE CENTER AND THE COST OF THE ELECTION REQUIRED BY THIS ACT; TO PROVIDE THAT THE SPECIAL SALES TAX SHALL STAND REPEALED ON THE FIRST DAY OF THE MONTH IMMEDIATELY SUCCEEDING THE DATE PEARL RIVER COUNTY'S SHARE OF THE LOCAL COMMITMENT TO THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION SHARED SERVICES CENTER PROJECT HAS BEEN SATISFIED; TO REQUIRE AN ELECTION ON THE QUESTION OF IMPOSING THE SPECIAL SALES TAX; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) The Board of Supervisors of Pearl River County, Mississippi, in its discretion, may impose upon all persons as a privilege for engaging or continuing in business or doing business within the county, a special sales tax at the rate of not more than three-fourths of one percent (3/4 of 1%) of the gross proceeds of sales or gross income of the business, as the case may be, derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq., Mississippi Code of 1972, as provided in this section. The tax levied by this section shall apply to every person making sales, delivery or installations of tangible personal property or services within the county, but shall not apply to sales exempted by Sections 27-65-19, 27-65-101, 27-65-103, 27-65-105, 27-65-107, 27-65-109 and 27-65-111 of the Mississippi Sales Tax Law.

(2) The proceeds of the tax shall be utilized to pay Pearl River County's share of the local commitment to the National Aeronautics and Space Administration shared services center project as defined in Section 57-75-5(f)(xii) and to pay the cost of the election required by this act.

(3) 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.

(4) The 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.

(5) The proceeds of the 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 Board of Supervisors of Pearl River County, on or before the fifteenth day of the month in which collected.

(6) The proceeds of the tax shall not be considered by Pearl River County as general fund revenues but shall be dedicated to and expended solely for the purposes specified in this section.

(7) The special sales tax shall stand repealed on the first day of the month immediately succeeding the date Pearl River County's share of the local commitment to the National Aeronautics and Space Administration shared services center project as defined in Section 57-75-5(f)(xii) has been satisfied. Any remaining proceeds of the special sales tax not required for the purposes of this act, shall be transferred to the county general fund.

SECTION 2. Before any tax authorized under this act may be imposed, the Board of Supervisors of Pearl River County 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 Pearl River 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 Pearl River County 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 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 governing authorities shall furnish to the State Tax Commission a certified copy of the resolution evidencing such tax.

SECTION 3. 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 Pearl River County. 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 4. The Board of Supervisors of Pearl River County 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 5. 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.