MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Public Health and Human Services; Ways and Means
By: Representative Martinson
AN ACT TO AMEND SECTION 41-49-3, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "LODGING" AND TO DELETE THE TERM "HOTEL" FOR PURPOSES OF THE LAW PROVIDING FOR CERTAIN REGULATION OF HOTELS AND INNKEEPERS BY THE STATE BOARD OF HEALTH; TO BRING FORWARD SECTIONS 41-49-5, 41-49-7 AND 41-49-9, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE LAW PROVIDING FOR CERTAIN REGULATION OF HOTELS AND INNKEEPERS BY THE STATE BOARD OF HEALTH, FOR PURPOSES OF POSSIBLE AMENDMENT; TO AMEND SECTION 27-65-23, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE SALES TAX RATE FOR MISCELLANEOUS BUSINESS ACTIVITIES, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 41-49-3, Mississippi Code of 1972, is amended as follows:
41-49-3. The term * * *
"lodging" shall mean and include, but not be limited to, any
hotel, motel, bed and breakfast, rooming house, boarding house and/or
condominium operated by any entity or individual engaged in the business of
furnishing or providing rooms intended or designed for dwelling, lodging or
sleeping purposes that at any one (1) time will accommodate transient guests
and shall include every building or other structure kept, used, maintained or
advertised as, or held out to the public to be, a place where sleeping
accommodations are supplied for pay or other consideration to transient guests
regardless of the number of rooms, units, suites or cabins available, excluding
nursing homes or institutions for the aged or infirm as defined in Section 43-11-1.
SECTION 2. Section 41-49-5, Mississippi Code of 1972, is brought forward as follows:
41-49-5. It shall be the duty of every keeper, manager or person in charge of the conduct of any hotel or inn in this state to keep all of the rooms used in connection with such hotel, or provided for the use of guests, in clean and sanitary condition; and to provide each guest with effective protection against flies, mosquitoes and other vermin.
SECTION 3. Section 41-49-7, Mississippi Code of 1972, is brought forward as follows:
41-49-7. A copy of Sections 41-49-1 through 41-49-5, 41-49-9, shall be posted and kept posted in a conspicuous place in the general office or lobby, provided for the use of guests and patrons of every public inn and hotel.
SECTION 4. Section 41-49-9, Mississippi Code of 1972, is brought forward as follows:
41-49-9. Any owner, manager or person in charge of a hotel who shall fail, neglect or refuse to comply with any of Sections 41-49-1 through 41-49-7, or with any applicable rules or regulations of the State Board of Health, shall be guilty of a misdemeanor, and on conviction shall be fined not less than One Hundred Dollars ($100.00) nor more than Five Hundred Dollars ($500.00). Each day's failure, neglect or refusal shall constitute a separate offense, and may be punished as such.
SECTION 5. Section 27-65-23, Mississippi Code of 1972, is amended as follows:
27-65-23. Upon every person engaging or continuing in any of the following businesses or activities there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business, except as otherwise provided:
Air conditioning installation or repairs;
Automobile, motorcycle, boat or any other vehicle repairing or servicing;
Billiards, pool or domino parlors;
Bowling or tenpin alleys;
Burglar and fire alarm systems or services;
Car washing--automatic, self-service, or manual;
Computer software sales and services;
Cotton compresses or cotton warehouses;
Custom creosoting or treating, custom planing, custom sawing;
Custom meat processing;
Electricians, electrical work, wiring, all repairs or installation of electrical equipment;
Elevator or escalator installing, repairing or servicing;
Film developing or photo finishing;
Foundries, machine or general repairing;
Furniture repairing or upholstering;
Grading, excavating, ditching, dredging or landscaping;
* * *Lodging (as defined in Section 41-49-3),
motels, tourist courts or camps, trailer parks;
Insulating services or repairs;
Jewelry or watch repairing;
Laundering, cleaning, pressing or dyeing;
Marina services;
Mattress renovating;
Office and business machine repairing;
Parking garages and lots;
Plumbing or pipe fitting;
Public storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state);
Refrigerating equipment repairs;
Radio or television installing, repairing, or servicing;
Renting or leasing personal property used within this state;
Services performed in connection with geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of oil, gas, water and other mineral resources;
Shoe repairing;
Storage lockers;
Telephone answering or paging services;
Termite or pest control services;
Tin and sheet metal shops;
TV cable systems, subscription TV services, and other similar activities;
Vulcanizing, repairing or recapping of tires or tubes;
Welding; and
Woodworking or wood turning shops.
Income from services taxed herein performed for electric power associations in the ordinary and necessary operation of their generating or distribution systems shall be taxed at the rate of one percent (1%).
Income from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).
Income from renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.
Persons doing business in this state who rent transportation equipment with a situs within or without the state to common, contract or private commercial carriers are taxed on that part of the income derived from use within this state. If specific accounting is impracticable, a formula may be used with approval of the commissioner.
A lessor may deduct from the tax computed on the rental income from tangible personal property a credit for sales or use tax paid to this state at the time of purchase of the specific personal property being leased or rented until such credit has been exhausted.
Charges for custom processing and repairing services may be excluded from gross taxable income when the property on which the service was performed is delivered to the customer in another state either by common carrier or in the seller's equipment.
When a taxpayer performs unitary services covered by this section, which are performed both in intrastate and interstate commerce, the commissioner is hereby invested with authority to formulate in each particular case and to fix for such taxpayer in each instance formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.
SECTION 6. This act shall take effect and be in force from and after July 1, 2015.