MISSISSIPPI LEGISLATURE
2008 Regular Session
To: Local and Private; Finance
By: Senator(s) Dearing, Butler
AN ACT TO AMEND CHAPTER 893, LOCAL AND PRIVATE LAWS OF 1973, AS LAST AMENDED BY CHAPTER 962, LOCAL AND PRIVATE LAWS OF 1999, TO AUTHORIZE THE LEVY OF AN ASSESSMENT OF $2.00 PER DAY ON OCCUPIED MOTEL AND HOTEL ROOMS IN THE CITY OF NATCHEZ; TO PROVIDE THAT THE REVENUE DERIVED FROM THIS ASSESSMENT SHALL BE UTILIZED BY THE NATCHEZ CONVENTION PROMOTION COMMISSION TO FUND A MARKETING/ADVERTISING PROMOTION PLAN TO EFFECTIVELY INCREASE OVERNIGHT VISITATION AND TOURISM IN THE CITY OF NATCHEZ; TO ESTABLISH THE NATCHEZ TOURISM MARKETING ADVISORY COMMITTEE TO RECOMMEND AN APPROPRIATE MARKETING/ADVERTISING PROMOTION PLAN TO EFFECTIVELY INCREASE OVERNIGHT VISITATION AND TOURISM IN THE CITY OF NATCHEZ; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 893, Local and Private Laws of 1973, as amended by Chapter 849, Local and Private Laws of 1974, as amended by Chapter 420, Local and Private Laws of 1975, as amended by Chapter 941, Local and Private Laws of 1978, as amended by Chapter 843, Local and Private Laws of 1989, as amended by Chapter 882, Local and Private Laws of 1990, as amended by Chapter 888, Local and Private Laws of 1992, as amended by Chapter 994, Local and Private Laws of 1998, as amended by Chapter 962, Local and Private Laws of 1999, is amended as follows:
Section 1. Natchez-Adams County Convention Promotion Commission. There is hereby created a Natchez-Adams County Convention Promotion Commission to be composed of six (6) members to be constituted and appointed as provided in Section 2 hereof. For the purposes of this act and unless otherwise required by the context, the word "commission" shall mean the Natchez-Adams County Convention Promotion Commission. From and after the effective date of House Bill No. 1883, 1998 Regular Session, the commission shall be renamed the Natchez Convention Promotion Commission, and the term "commission" shall mean the Natchez Convention Promotion Commission.
Section 2. Terms of Office. There is hereby created the Natchez-Adams County Convention Promotion Commission to be appointed, qualify and take office within thirty (30) days of the effective date of this act. The initial appointments to said commission shall be as follows: Three (3) members of the commission shall be appointed by the Adams County Board of Supervisors and three (3) members of the commission shall be appointed by the Mayor and Board of Aldermen of the City of Natchez. All of these members of said commission shall serve at the discretion of their respective appointing boards. From and after the effective date of House Bill No. 1883, 1998 Regular Session, the Mayor and Board of Aldermen of the City of Natchez shall make all appointments to the commission, and such commission members shall serve at the discretion of the Mayor and Board of Aldermen of the City of Natchez. Vacancies which shall occur shall be filled in the same manner as the original appointments. Members of the Natchez-Adams County Convention Promotion Commission in place before the effective date of House Bill No. 1883, 1998 Regular Session, shall serve as members of the commission until the appointment and qualification of new commission members pursuant to House Bill No. 1883, 1998 Regular Session.
Section 3. Qualification, oath and bond. Before entering upon the duties of the office, each appointed member of the commission shall enter into and give bond to be approved by the Secretary of State of the State of Mississippi in the sum of Twenty-five Thousand Dollars ($25,000.00) conditioned upon the faithful performance of his duties. Such bond shall be payable to the State of Mississippi and in the event of a breach thereof, suit may be brought by the State of Mississippi for the benefit of the commission. The premiums on said bonds shall be paid from the funds received by the commission under the provisions of this act.
Section 4. Organization, meetings, minutes and office supplies. When the members of the commission shall have been appointed and qualified as set forth herein, and not more than thirty (30) days thereafter, they shall hold an organizational meeting after giving not less than ten (10) days' notice of the time and place of such meeting. Such call notice shall be given by the Mayor of the City of Natchez. At such meeting a quorum shall be four (4) commissioners; a majority of those members attending shall elect a president and secretary, both of whom shall be members of said commission, and adopt such rules and regulations as may govern the time and place for holding subsequent meetings, regular and special, and other rules and regulations not inconsistent with the provisions of this act.
Section 5. (a) Powers. The commission shall have authority to establish, promote and develop a civic center or convention center within Adams County, Mississippi, and to promote and encourage conventions and visitors to come to Adams County. In this regard, the commission is empowered:
(1) To own, erect, construct, furnish, equip, and/or contract for and operate facilities such as a convention center, civic center, auditorium or visitors center.
(2) To own, lease or contract for any equipment and facilities or for services necessary for and useful in the promotion of conventions and tourism in Adams County.
(3) To receive and expend revenues from any source.
(4) To enter into contracts for the promotion and use of the civic center, auditorium and convention center, and for the staging, marketing and promotion of cultural, educational and other events within Adams County, Mississippi, including, but not limited to, touring and visitation of antebellum homes and other tourism attractions.
(5) To sell, convey, mortgage, pledge, lease, exchange, transfer and otherwise dispose of all or any part of its property and assets, subject to prior approval of the appointing authorities.
(6) To purchase, take, receive, lease or otherwise acquire, own, hold, improve, use and otherwise deal in real or personal property or any interest therein, wherever situated, according to the requirements of Chapter 7, Title 31, Mississippi Code of 1972, regarding public purchases.
(7) To take all actions necessary to comply with Chapter 46, Title 11, Mississippi Code of 1972.
(8) To pledge to one or more lending institutions the revenues derived from the tax levy authorized under Section 6 of this act as it existed before May 1, 1989, for such period of time as is necessary to repay any loan or loans incurred by the commission for the purpose of accomplishing the provisions of this act.
(9) To use or pledge the revenues derived from the tax levy authorized under the provisions of this act and to secure and pay debt service for any general obligation or other debt incurred by the governing authorities of the City of Natchez for the purpose of accomplishing the provisions of this act.
(10) To use or pledge the revenues derived from the tax levy authorized under the provisions of this act to secure and make lease payments under any lease and lease purchase agreements entered into by the governing authorities of the City of Natchez pursuant to the provisions of Sections 31-8-1 through 31-8-13, Mississippi Code of 1972, for the purpose of accomplishing the provisions of this act.
(11) (i) To accept gifts, gratuities and donations and to enter into loan agreements with the City of Natchez, Mississippi. Such appropriation, gift, donation or loan shall be expended in the support and maintenance of the commission, and its functions and operations, or on such terms as provided in such gift or loan.
(ii) To accept gifts, gratuities or donations made by any party or entity for marketing or staging of events. The commission may establish special funds for specific purposes as may be required by the person or entity making the gift or donation. In the expenditure of these special funds, the commission shall seek the recommendation of the Natchez Tourism Marketing Advisory Committee created in paragraph (14) of this subsection.
(12) To enter into contracts or agreements with the City of Natchez for the efficient and economical administration of the commission's operations, including, but not limited to, personnel management, group health insurance, purchasing procedures, payroll, docket, maintenance of checking and savings accounts, assistance in budgeting, finance and related administrative functions generally carried on by the commission and by the City of Natchez.
(13) To employ or contract with engineers, architects, attorneys, accountants, consultants, real estate brokers and appraisers and such executive and administrative personnel as shall be reasonably necessary to carry out the duties and authority authorized by this act, with funds available for such purposes.
(14) (i) The commission shall have the authority to establish an advisory committee whose purpose shall be to make recommendations to the commission as to the use and expenditure of the additional assessments authorized by Section 6(c) of this act. The advisory committee shall be known as the Natchez Tourism Marketing Advisory Committee. The advisory committee shall be appointed by the commission and shall consist of representatives of the tourism and hospitality industry in the City of Natchez. The term of members of the advisory committee shall be for a period of two (2) years. Appointments to the advisory committee shall consist of three (3) members from the hotel/lodging industry; two (2) members from the restaurant/food and beverage industry; one (1) member from Natchez Pilgrimage Tours, Inc.; one (1) member from the business community at large to be recommended by the Natchez Chamber of Commerce; one (1) member from the casino currently established and doing business in the City of Natchez, with subsequent members representing any additional casino which may be established in the City of Natchez in the future; one (1) member from the Natchez Association for the Preservation of Afro-American Culture (NAPAC); one (1) member from the Historic Natchez Foundation; and one (1) member from the Natchez Business and Civic League. There shall be only one (1) representative from a corporate or ownership relationship which may cross multiple sectors of the tourism industry. A quorum of the advisory committee shall consist of a majority of the members of the committee. It is the intention of this paragraph to include as members of the advisory committee persons not otherwise represented on the commission or any particular entity or business organization having representation on the advisory committee, and thus create a broad-based and representative board from the tourism, entertainment and hospitality industry in the City of Natchez.
(ii) The advisory committee's duties shall be to coordinate the research, planning and ultimate recommendation annually to the commission of an appropriate marketing/advertising promotion plan to effectively increase overnight visitation and tourism in the City of Natchez. The advisory committee shall meet on not less than a quarterly basis to receive and consider requests by persons or entities seeking grants or other assistance from the commission. The advisory committee shall meet on an annual basis to submit to the commission by August 1 of each year a proposed financial plan for tourism marketing for the ensuing fiscal year beginning October 1. The commission in considering the proposal of the advisory committee shall use its best efforts to give priority to the use of such funds to the recommendations of the advisory committee. On or before September 1 of each year, the financial plan adopted by the commission shall be submitted to and approved by the Mayor and Board of Aldermen of the City of Natchez prior to its implementation for the ensuing fiscal year beginning October 1.
(iii) The advisory committee shall have the responsibility to recommend grants or other support for community events to be funded from the supplemental account created pursuant to Section 6(i) of this act which are deemed by the committee to support growth in tourism sales, overnight visitation and revenues.
(b) The enumeration of any specific rights and powers contained in this section where followed by general powers shall not be construed in a restrictive sense, but shall be construed as broadly and comprehensively as possible to effectuate the purposes of this act.
(c) At least once a year the commission shall have prepared an audit by a certified public accountant.
Section 6. Levy of tax. For the purpose of providing funds for the promotion of conventions, use and maintenance of a new convention center, and attraction of visitors to Adams County, there is hereby levied and assessed against and shall be collected from every person, firm or corporation engaging in or doing business as specified herein an assessment which shall be in addition to all other taxes now imposed, as hereinafter provided:
(a) An assessment which shall be equal to three percent (3%) of the gross proceeds of sales from room rental of all motels and hotels doing business in Adams County, Mississippi. From and after the effective date of House Bill No. 1883, 1998 Regular Session, such assessment shall only be imposed on motels and hotels doing business in the City of Natchez, Mississippi.
(b) An assessment of one and one-half percent (1-1/2%) of the gross proceeds of the sales of restaurants, on-premises Alcoholic Beverage Control permit holders, excluding those held by private clubs, organizations or associations, antique and secondhand shops and gift and souvenir shops, when the gross income of such businesses exceeds One Hundred Thousand Dollars ($100,000.00) annually.
(c) An assessment of Two Dollars ($2.00) per day for each occupied hotel and motel room subject to the three percent (3%) assessment authorized in paragraph (a) of this section.
(d) The tax levied in paragraphs (a), (b) and (c) of this section shall be collected by and paid to the State Tax Commission on a form to be prescribed by the State Tax Commission in the same manner that state sales taxes are 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. The proceeds of the tax authorized in paragraphs (a), (b) and (c) of this section, * * * less three percent (3%) thereof which shall be retained by the State Tax Commission to defray the costs of collection, shall be paid on a monthly basis to the commission on or before the fifteenth day of the month following the month in which collected.
(e) The levy authorized by this section as it existed before May 1, 1989, shall not be revoked or diminished until such time as any loan or loans incurred by the commission are fully
paid out, both principal and interest.
(f) Before the assessment authorized in paragraph (c) of this section may be imposed, the governing authorities of the City of Natchez shall adopt a resolution declaring their intention to levy the assessment, setting forth the amount of the assessment to be imposed, the date upon which the assessment 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 and 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 Natchez, 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 City of Natchez may vote, and the ballots used in the election shall have printed thereon a brief statement of the amount and purposes of the proposed assessment and the words "FOR THE ASSESSMENT" and, on a separate line, "AGAINST THE ASSESSMENT" 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 city may levy the assessment if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the assessment. At least thirty (30) days before the effective date of the assessment provided in this section, the governing authorities shall furnish to the State Tax Commission a certified copy of the resolution evidencing the assessment.
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(g) Through December 31, 1999, all of the revenue derived from the additional assessments authorized by the amendments to paragraphs (a) and (b) of this section by House Bill No. 1469, 1989 Regular Session, shall be set aside and earmarked by the commission, and shall be paid on a quarterly basis equally to the City of Natchez and to Adams County, Mississippi, to be used for the acquisition of rights-of-way, and for the cost of providing and constructing infrastructure and other capital improvements, all as required of, or as needed by, the City of Natchez and Adams County in meeting their in-kind contributions and other costs in compliance with Public Law 100-479, which authorizes the establishment of the Natchez National Historical Park, and provisions of applicable National Park Service or other federal requirements for the Natchez National Historical Park and the Natchez Trace. From and after the effective date of House Bill No. 1883, 1998 Regular Session, all of the revenue from such additional assessments shall be set aside and earmarked by the commission, and shall be paid on a quarterly basis to the City of Natchez for use according to the provisions of this paragraph (f). The City of Natchez shall assume all responsibility hereafter for the in-kind contributions of the City of Natchez and Adams County as well as other costs in compliance with Public Law 100-479, and Adams County will have no further responsibility or obligation therefor.
(h) From and after January 1, 2000, all of the revenue derived by the additional assessments authorized by the amendments to paragraphs (a) and (b) by House Bill No. 1469, 1989 Regular Session, shall be paid by the State Tax Commission on a monthly basis directly to the City of Natchez and shall be set aside and earmarked by the City of Natchez in a special account to be used for the sole and exclusive purpose of establishing, financing, planning, design, construction and equipping of a new convention center in the City of Natchez, Mississippi, including the acquisition of land and site preparation thereon. At such time as the indebtedness, including interest for said facility has been retired, then the additional assessments authorized by the amendments to paragraphs (a) and (b) by House Bill No. 1469, 1989 Regular Session, shall be paid by the State Tax Commission on a monthly basis directly to the City of Natchez to be used by the City of Natchez for the purpose of operation and maintenance of the new convention center facility.
(i) The commission shall create the Natchez Tourism Marketing Fund which shall be maintained in two (2) parts:
(i) A general account for the assessments authorized by paragraph (c) of this section; and
(ii) A supplemental account consisting of contributions made from outside the structure of this act by private parties or entities.
Revenue derived from the additional assessment authorized in paragraph (c) of this section shall be deposited by the commission into the general account of the Natchez Tourism Marketing Fund and shall be used by the commission for the sole and exclusive purpose funding the plan described in Section 5(a)(14).
Section 7. The revenue derived from the levy of room tax as set forth in Section 6 herein as it existed before May 1, 1989, shall be used only for the financing, construction, operation, maintenance and promotion of the use of a convention or civic center, the city auditorium and for the operations of the commission.
Section 8. In carrying out the purposes set out herein, the commission shall have no power to regulate or control any existing, privately owned and operated organizations or facilities presently engaged in tourism.
Section 9. Definition. "Hotel" or "motel" shall mean and include any place of lodging, including bed and breakfast operations, that will accommodate transient guests on a daily basis and are known to the trade as such.
SECTION 2. The governing authorities of the City of Natchez, 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 3. 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.