Senate Bill 2119

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF TISHOMINGO COUNTY, MISSISSIPPI, TO LEVY AN ADDITIONAL 2% TAX UPON THE GROSS PROCEEDS OF SALES OF LIGHT WINE, BEER AND ALCOHOLIC BEVERAGES IN THE COUNTY; TO PROVIDE THAT THE TAX SHALL BE USED TO PROMOTE YOUTH ACTIVITIES; 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 following meanings unless a different meaning is clearly indicated by the context in which they are used:

(a) "Board of Supervisors" means the Board of Supervisors of Tishomingo County, Mississippi.

(b) "County" means Tishomingo County, Mississippi.

(c) "Youth activities" means and includes any activities that are for the use, enjoyment, education and welfare of the youth of the county.

SECTION 2. (1) For the purpose of providing funds to promote youth activities in the county, the board of supervisors is authorized, in its discretion, to levy and collect a tax upon every person, firm or corporation selling light wine, beer or alcoholic beverages in the county, at a rate not to exceed two percent (2%) of the gross proceeds from the sales of light wine, beer and alcoholic beverages.

(2) Persons, firms or corporations liable for the tax imposed shall add the amount of tax to the sales price of goods described in subsection (1) of this section and shall collect, insofar as practicable, the amount of the tax due by them from the person receiving the services or goods at the time of payment thereof.

(3) The tax shall be collected and paid to the Department of Revenue, on a form to be prescribed by the Department of Revenue in the same manner that state sales taxes are computed, collected and paid, and the full enforcement provisions and all other provisions of the Mississippi Sales Tax Law (Chapter 65, Title 27, Mississippi Code of 1972) shall apply as necessary to the implementation and administration of this act.

(4) The proceeds of the tax, less three percent (3%) thereof which shall be retained by the Department of Revenue to defray the cost of collection, shall be paid to the board of supervisors on or before the fifteenth day of the month in which collected.

(5) The proceeds of the tax collected under this act shall not be considered by the county as general fund revenues, but shall be dedicated solely for the purpose of carrying out the purposes described in this section and shall be deposited by the county into a special fund in the county treasury.

(6) The proceeds of the tax collected under this act may be allocated by the board of supervisors to any public or private organization that conducts youth activities and shall be utilized by such organizations to conduct youth activities.

(7) The expenditure of the proceeds of the tax collected under this act shall be equally divided among the supervisors district of the county.

(8) All expenses associated with the accounting, administration and expenditure of the proceeds of the tax collected under this act may be paid from such proceeds.

SECTION 3. (1) There is created the Tishomingo County Youth Activities Advisory Board to be composed of one (1) resident from each supervisors district in the county appointed by the board of supervisors. The term of office of members of the advisory board shall be concurrent with the term of office of the board of supervisors.

(2) The advisory board shall set regular meeting dates and shall meet not less than quarterly. Members of the advisory board shall serve without compensation, provided that they shall be entitled to per diem compensation as is authorized by Section 25-3-69 for each day occupied with the discharge of official duties as members of the advisory board. The advisory board shall elect officers, adopt rules and regulations and keep minutes of its proceedings, as necessary to carry out its responsibilities under this act.

(3) The board shall receive proposals on how proceeds of the tax collected under this act shall be expended for the benefit of the youth of the county. The board shall make recommendations to the board of supervisors regarding the expenditure of proceeds of the tax collected under this act for youth activities.

SECTION 4. Before any tax authorized under this act may be imposed, the board of supervisors 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 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 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 the county may vote, and the ballots used in the 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 (ü) 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 board of supervisors shall furnish to the Department of Revenue a certified copy of the resolution evidencing the tax.

SECTION 5. Accounting for receipts and expenditures of the funds herein described shall be made separately from the accounting of receipts and expenditures of the general fund and any other funds of the 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 or her audit to the board of supervisors. The audit shall be made and completed as soon as practicable after the close of the fiscal year, and expenses of the audit shall be paid from the funds derived in accordance with this act.

SECTION 6. This act shall take effect and be in force from and after its passage.