SB 2905 — City of Hattiesburg; correct errors referencing county instead of city, and extend repealer on tourism tax and commission.

SB2905 (As PassedSent theto Senate)Governor) - 2020 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:

Senator(s) Johnson Senate Bill 2905 (As PassedSent theto Senate)Governor) AN ACT TO AMEND CHAPTER 878, LOCAL AND PRIVATE LAWS OF 1990, AS LAST AMENDED BY CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2017, WHICH CREATES THE HATTIESBURG TOURISM COMMISSION AND AUTHORIZES A TAX ON THE GROSS PROCEEDS OF HOTELS AND MOTELS FROM OVERNIGHT ROOM RENTALS TO FUND THE COMMISSION, TO RECONSTITUTECORRECT THECERTAIN COMMISSIONERRORS TOREFERENCING INCLUDE LAMAR COUNTY MEMBERS, AND TO NAME THE LAMAR COUNTY BOARDINSTEAD OF SUPERVISORS AS GOVERNING AUTHORITIES, TOGETHER WITH THE GOVERNINGCITY; AUTHORITIES OF THE CITY OF HATTIESBURG;

TO EXTEND UNTIL JULY 1, 2022, THE REPEAL DATE OF THE ACT;

          (a)  "Hotel" or "motel" means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels or motels with ten (10) or * * *or less fewer overnight rental units * * *;.units;

          (b)  "Commission" means the Hattiesburg Tourism Commission * * *;.Commission;

          (d)  "County""Governing authorities" means Lamarthe County,governing Mississippi.authorities of the City of Hattiesburg.

          (e)  "Governing authorities" means the governing authorities of the City of Hattiesburg and the Board of Supervisors of Lamar County.

     Section 3.  (1)  The commission shall consist of the following seven (7) members,members two (2) of whom shall be Hattiesburg residents appointed by the Lamar County Board of Supervisors, and the other five (5) of whom shall be appointed by the mayor and ratified by the city councilcouncil: as follows:

          (c)  One (1) member representing Thethe University of Southern Mississippi;

and           (d) * * * (d)  Three (3) members members One (1) member who servesserve at large.

     Thereafter, appointments will be made on a staggered basis for a five-year period. period. The two (2) at-large appointments expiring soonest after the effective date of this act shall, on the dates of expiration, become the positions to be filled by the Lamar County Board of Supervisors.

     (5)  Before entering on the duties of the office appointed, each 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 Fifty Thousand Dollars ($50,000.00) conditioned on the satisfactory performance of his duties.  This bond premium shall be paid from the Tourism Commission's funds and payable to the City of Hattiesburg in the event of a breach thereof.  Suit may be brought by the city for the benefit of the commission.

     Section 4.  The commission shall have jurisdiction and authority over all matters relating to establishing, promoting and developing tourism in the city,city in the portions lying in both Forrest County and Lamar County, and shall be authorized:

          (a)  To acquire, own, furnish, equip, staff and operate any and all facilities and equipment necessary or usable in the promotion of tourism for the city * * *City of Hattiesburg;

          (c)  To own, lease or contract for any equipment useful and necessary in the promotion of tourism and convention business for the city * * *City of Hattiesburg;

     Section 5.  (1)  For the purpose of providing operating funds for the commission to promote tourism, the governing authorities are hereby authorized, in their discretion, to levy, assess and collect from every person, firm or corporation operating hotels and motels in the city * * *City of Hattiesburg, and in addition to all other taxes now imposed, an amount not to exceed two percent (2%) of the gross proceeds from overnight room rental, exclusive of charges for food, telephone, laundry, beverages and similar charges.

     (4)  The proceeds of such tax, less three percent (3%) thereof which shall be retained by the Department of Revenue to defray the costs of collection, shall be paid to the city * * *City of Hattiesburg on or before the fifteenth day of the month following the month in which collected.

     (5)  Proceeds of the tax shall not be considered by the city * * *City of Hattiesburg as general fund revenues, but shall be dedicated solely for the purpose of carrying out the programs and activities of the Tourism Commission.

     (6)  (a)  Before the taxes authorized by this act may be imposed, the governing authorities shall adopt a resolution declaring * * * its their intention to levy the taxes and establishing the amount of the tax levy and the date on which the taxes initially shall be levied and collected.  The date shall be the first day of a month but not less than forty-five (45) days from the date of adoption of the resolution.  Notice of the proposed tax levy shall be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in * * *in such the city.  The first publication of such notice shall be made not less than twenty-one (21) days prior to the date fixed in the resolution on which the governing authorities propose to levy such taxes, and the last publication shall be made not more than seven (7) days prior to such date.  If, within the time of giving notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the city file a written petition against the levy of such taxes, then such taxes shall not be levied unless authorized by a majority of the qualified electors of * * *of such the city voting at an election to be called and held for that purpose. purpose. Prior to the effective date of the tax levy approved as herein provided, the governing authorities shall furnish to the Commissioner of the Department of Revenue a certified copy of the resolution evidencing such tax levy.

Prior to the effective date of the tax levy approved as herein provided, the governing authorities shall furnish to the Commissioner of the Department of Revenue a certified copy of the resolution evidencing such tax levy.

     Section 6.  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 city * * *City of Hattiesburg.  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 audit to the governing authorities.  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 7.  This act shall be repealed from and after July 1,1, * * * 2021.2021 2022.