House Bill 625

AN ACT TO PROVIDE THAT IF A LOCAL AND PRIVATE BILL PROPOSES TO EXTEND A LOCAL TAX THAT HAS BEEN EXTENDED ONE TIME BEFORE THE EXTENSION PROPOSED IN THE BILL, THEN THE BILL SHALL PROVIDE FOR A DIRECT REFERENDUM TO BE HELD ON THE QUESTION OF EXTENDING THE TAX; TO PROVIDE THAT THE REFERENDUM SHALL BE HELD AT THE SAME TIME AS THE NEXT REGULARLY SCHEDULED ELECTION IN THE AREA; TO PROVIDE FOR AN INDIRECT REFERENDUM ON THE CONTINUATION OF THE LEVYING OF SUCH TAX AFTER THE INITIAL EXTENSION; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) If a local and private bill proposes to extend a tax of any kind within a specific governmental entity or entities, locality or area, and the tax has been extended one (1) time before the extension proposed in the bill, then the bill shall provide for a direct referendum to be held in the affected governmental entity or entities, locality or area on the question of extending the tax. Such a referendum shall be held at the same time as the next regularly scheduled election in the governmental entity or entities, locality or area.

(2) Before any tax may be extended after the initial extension, as provided under subsection (1), the governing authorities of the county or municipality shall adopt a resolution spread upon its minutes, declaring its intention to continue imposing the tax and describe the tax levy including the tax rate, annual revenue collections and the purposes for which the proceeds are used. The resolution shall be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in the county or municipality. The first publication of the notice shall be made within fourteen (14) days after the governing authorities adopt the resolution declaring their intention to continue the tax. If, on or before the date specified in the resolution for filing a written protest, which date shall be not less than forty-five (45) days and not more than sixty (60) days after the governing authorities adopt the resolution, twenty percent (20%) or one thousand five hundred (1,500), whichever is less, of the qualified electors of the county or municipality file a written petition against the levy of the tax, an election shall be called and held with the election to be conducted at the next special election day as such is defined by Section 23-15-833 occurring more than sixty (60) days after the date specified in the resolution for filing a written protest. The tax shall not be continued unless authorized by a majority of the qualified electors of the county or municipality, voting at the election. If the majority of qualified electors voting in the election vote against the imposition of the tax, the tax shall cease to be imposed on the first day of the month following certification of the election results by the election commissioners of the governing authorities. The governing authorities shall notify the Department of Revenue of the date of the discontinuance of the tax and shall publish sufficient notice thereof in a newspaper published or having a general circulation in the county or municipality. If no protest is filed, then the governing authorities shall state that fact in their minutes and may continue the levy and assessment of the tax.

SECTION 2. This act shall take effect and be in force from and after its passage.