MISSISSIPPI LEGISLATURE
2006 Regular Session
To: Agriculture; Tourism
By: Representative Holland
AN ACT TO CREATE THE "MISSISSIPPI AGRITOURISM PROMOTION ACT"; TO DEFINE CERTAIN TERMS; TO ESTABLISH A VOLUNTARY REGISTRATION PROCESS OF AGRITOURISM OPERATIONS WITH THE COMMISSIONER OF AGRICULTURE AND COMMERCE; TO ESTABLISH A TAX CREDIT TO OFFSET THE EXPENSE OF AGRITOURISM LIABILITY INSURANCE PAID BY A REGISTERED AGRITOURISM OPERATOR; TO PROVIDE FOR A DATE OF REPEAL; TO AUTHORIZE THE DEPARTMENT OF AGRICULTURE AND COMMERCE AND THE MISSISSIPPI DEVELOPMENT AUTHORITY TOURISM DIVISION TO AGREE UPON MESSAGE AND CONTENT OF AGRITOURISM ACTIVITY; TO AUTHORIZE THE MISSISSIPPI DEVELOPMENT AUTHORITY TO HAVE FINAL APPROVAL OVER ALL ADVERTISING AND MARKETING MATERIALS OF AGRITOURISM ACTIVITIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act may be cited as the "Mississippi Agritourism Promotion Act."
SECTION 2. The purpose of this act is to promote rural tourism and rural economic development by encouraging owners or operators of farms, ranches, and rural attractions, including historic, cultural, and natural attractions, to invite members of the public to view, observe and participate in such operations and attractions for recreational or entertainment purposes. This act shall be liberally construed to effectuate that purpose.
SECTION 3. As used in this act:
(a) "Agritourism activity" means any activity that allows members of the general public, for recreational, entertainment or educational purposes, to view or enjoy rural activities including, but not limited to, farming activities, ranching activities or historic, cultural or natural attractions.
An activity may be an agritourism activity whether or not the participant pays to participate in the activity. An activity is not an agritourism activity if the participant is paid to participate in the activity.
(b) "Commissioner" means the Mississippi Commissioner of Agriculture and Commerce.
(c) "Participant" means any person who engages in a registered agritourism activity.
(d) "Registered agritourism activity" means any agritourism activity registered with the commissioner under Section 4 of this act.
(e) "Registered agritourism location" means a specific parcel of land that is registered with the commissioner under Section 4 of this act, and where a registered agritourism operator engages in registered agritourism activities.
(f) "Registered agritourism operator" means any person who is engaged in the business of providing one or more agritourism activities and is registered with the commissioner under Section 4 of this act.
SECTION 4. (1) Any person who is engaged in the business of providing one or more agritourism activities may register with the commissioner. The registration shall contain all of the following:
(a) Information describing the agritourism activity that the person conducts or intends to conduct.
(b) Information describing the location where the person conducts or intends to conduct the agritourism activity.
(2) The commissioner shall maintain a list of all registered agritourism operators, the registered agritourism activities conducted by each operator and the registered agritourism location where the operator conducts such activities. The list shall be made available to the public. The commissioner, in conjunction with other agritourism and rural economic efforts of the commissioner, shall promote and publicize registered agritourism operators, activities and locations to advance the purpose of this act by promoting and encouraging tourism.
(3) Registration under this section shall be for a period of five (5) years.
(4) No fee shall be charged to persons registering under this section.
(5) Upon request, the registered agritourism operator shall provide to any participant a written description of the registered agritourism activity, as set forth in the registration under Section 4 of this act, for which this act limits the registered agritourism operator's liability at the registered agritourism location.
SECTION 5. (1) For taxable years commencing on and after December 31, 2005, December 31, 2006, December 31, 2007, December 31, 2008, and December 31, 2009, there shall be allowed as a credit against the income tax liability of a taxpayer an amount equal to the cost of liability insurance paid by a registered agritourism operator who operates an agritourism activity on July 1, 2006. No tax credit claimed under this subsection shall exceed Two Thousand Dollars ($2,000.00). If the amount of the tax credit exceeds the taxpayer's income tax liability for the taxable year, the amount thereof that exceeds such tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of tax credit has been deducted from tax liability, except that no such tax credit shall be carried forward for deduction after the third taxable year succeeding the taxable year in which the tax credit is claimed.
(2) For the first five (5) taxable years beginning after a taxpayer opens such taxpayer's business, after July 1, 2006, there shall be allowed as a credit against the income tax liability of a taxpayer an amount equal to the cost of liability insurance paid by a registered agritourism operator who starts an agritourism activity after July 1, 2006. No tax credit claimed under this subsection shall exceed Two Thousand Dollars ($2,000.00). If the amount of the tax credit exceeds the taxpayer's income tax liability for the taxable year, the amount thereof that exceeds such tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of tax credit has been deducted from tax liability, except that no such tax credit shall be carried forward for deduction after the third taxable year succeeding the taxable year in which the tax credit is claimed.
(3) The Commissioner of Agriculture and Commerce shall adopt rules and regulations establishing criteria for determining those costs that qualify as costs of liability insurance for agritourism activities of a registered agritourism operator.
(4) On or before January 17 of the regular legislative session in 2007, the Commissioner of Agriculture and Commerce shall submit to the Legislature a report on the implementation and use of the tax credit provided by this section.
(5) As used in this section, terms have the meanings provided by Section 3 of this act.
SECTION 6. The Mississippi Department of Agriculture and Commerce and the Mississippi Development Authority Tourism Division shall work jointly to develop programs related to agritourism activities in the state.
SECTION 7. All advertising and marketing materials of every kind and manner relating to agritourism activities in the state must be submitted to the Mississippi Development Authority Tourism Division for approval. The tourism division shall have final approval on all manner and methods of advertising and marketing materials used to promote the agritourism industry in the state.
SECTION 8. This act shall stand repealed from and after July 1, 2011.
SECTION 9. Section 5 of this act shall take effect and be in force from and after January 1, 2006, and the remainder of this act shall take effect and be in force from and after July 1, 2006.