SB 3122 — City of Pearl; expand the boundaries of the West Pearl Tax District.

SB3122 (As SentPassed tothe Governor)Senate) - 2019 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:

Senator(s) Kirby Senate Bill 3122 (As SentPassed tothe Governor)Senate) AN ACT TO AMEND CHAPTER 951, LOCAL AND PRIVATE LAWS OF 2005, AS AMENDED BY CHAPTER 912, LOCAL AND PRIVATE LAWS OF 2007, TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE CITY OF PEARL, MISSISSIPPI, TO EXPAND THE BOUNDARIES OF THE WEST PEARL RESTAURANT TAX DISTRICT;

TO REQUIRE AN ELECTION ON THE QUESTION OF THE LEVYINGEXPANSION OF THE RESTAURANT TAX WITHIN THE EXPANDED BOUNDARIES OF THE DISTRICT;

     SECTION 1.  Chapter 951, Local and Private Laws of 2005, as amended by Chapter 912, Local and Private Laws of 2007, is amended as follows:

              (i)  Until the effective date upon which the boundaries of the district are expanded pursuant to an election held pursuant to Section 3(2) of this act, the following described area located in the City of Pearl, Rankin County, Mississippi:

              (ii)  From and after the effective date ofupon thiswhich act,the boundaries of the Westdistrict Pearlare Restaurantexpanded Taxpursuant Districtto shallan includeelection held pursuant to Section 3(2) of this act, the entire area located in the City of Pearl, Mississippi.

     (3)  Such tax shall be collected by and paid to the * * *the State Tax Commission Department of Revenue on a form prescribed by the * * * State Tax Commission Department of Revenue in the manner that state sales taxes are computed, collected and paid;

     Section 3.  (1)  Before any tax authorized under this act may be imposed, the governing authorities shall adopt a resolution declaring their 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 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 Pearl, with the first publication of such 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 Pearl may vote, and the ballots used in such 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 (√) opposite their choice on the proposition.  When the results of the election shall have been canvassed and certified, the city 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 governing authorities shall furnish to the * * *the State Tax Commission Department of Revenue a certified copy of the resolution evidencing such tax.

     (2)  Before the taxboundaries providedof forthe underWest SectionPearl 2Tax ofDistrict this act may be levied within the expanded area of the West Pearl Restaurant Tax District, as described in paragraph (d)(ii) of Section 11(d)(ii) of this act, the governing authorities shall adopt a resolution declaring theirthe intentionexpansion toof levy the taxdistrict, withinsetting forth the expandedboundaries area of the expanded district, stating the amount of the tax that will be imposed in the areaareas included in the expanded portion of the district, the date upon which the tax shall become effective in the areaareas included in the expanded portion of the district and calling for an election to be held on the question of levyingexpansion theof tax within the expandedboundaries portion of the district.  The date of the election shall be fixed in the resolution.  Notice of such intention 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 Pearl, with the first publication of such 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 Pearl may vote, and the ballots used in such election shall have printed thereon a brief statement of the proposed boundaries of the district, amount and purposes of the taxtaxes that will be imposed in the area included in the expanded portions of the district and the words "FOR THE TAXEXPANSION WITHIN THE EXPANDED AREA OF THE WEST PEARL RESTAURANT TAX DISTRICT" and, on a separate line, "AGAINST THE TAXEXPANSION WITHIN THE EXPANDED AREA OF THE WEST PEARL RESTAURANT TAX DISTRICT,"DISTRICT" and the voters shall vote by placing a cross (X) or check (√) opposite their choice on the proposition.  When the results of the election shall have been canvassed and certified, the district shall be expanded as described in Section 1(d)(ii) of this act and the tax provided for in Section 2 of this act shall be levied in the areaareas included in the expanded portions of the district if sixty percent (60%) of the qualified electors who vote in the election vote in favor of the taxexpansion.  levy for the expanded portions of the district.  At least thirty (30) days before the tax levied by this subsectionact may be imposed in areas included in the expanded portions of the district, the governing authorities shall furnish to the Department of Revenue a certified copy of the resolution evidencing such tax.

     * * * Section 5. * * * 5.  The governing authorities are directed to 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. extended. Any reference to the West Pearl Restaurant Tax District in any statute or ordinance shall be the expanded district as described in paragraph (d)(ii) of Section 1 of this act.

 * * * Section 6.  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.