Struck = removed from the bill ·
added = the amendment's new text.
SB2905Adopted (AsAMENDMENT PassedNO the1 Senate)PROPOSED -TO 2020Senate RegularBill SessionNo. MISSISSIPPI LEGISLATURE Regular Session To:
Local2905 andBY: Private By:
Senator(s) JohnsonPolk SenateAmend Billby 2905striking (Asall Passedafter the Senate)enacting ANclause ACTand TOinserting AMENDin CHAPTERlieu 878,thereof LOCALthe ANDfollowing: 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 RECONSTITUTE THE COMMISSION TO INCLUDE LAMAR COUNTY MEMBERS, AND TO NAME THE LAMAR COUNTY BOARD OF SUPERVISORS AS GOVERNING AUTHORITIES, TOGETHER WITH THE GOVERNING AUTHORITIES OF THE CITY OF HATTIESBURG;
ANDSECTION FOR1. RELATED PURPOSES.
Chapter BE878, ITLocal ENACTEDand BYPrivate THELaws LEGISLATUREof OF1990, THEas STATEamended OFby MISSISSIPPI:Chapter 1013, Local and Private Laws of 1995, as amended by Chapter 947, Local and Private Laws of 1997, as amended by Chapter 958, Local and Private Laws of 2000, as amended by Chapter 1010, Local and Private Laws of 2004, as amended by Chapter 925, Local and Private Laws of 2008, as amended by Chapter 920, Local and Private Laws of 2011, as amended by Chapter 946, Local and Private Laws of 2014, as amended by Chapter 922, Local and Private Laws of 2017, is amended as follows:
20/SS26/SB2905A.2J SECTION*SS26/SB2905A.2J* 1. PAGE Chapter1 878,Section Local1. and Private Laws of 1990, as amended by Chapter 1013, Local and Private Laws of 1995, as amended by Chapter 947, Local and Private Laws of 1997, as amended by Chapter 958, Local and Private Laws of 2000, as amended by Chapter 1010, Local and Private Laws of 2004, as amended by Chapter 925, Local and Private Laws of 2008, as amended by Chapter 920, Local and Private Laws of 2011, as amended by Chapter 946, Local and Private Laws of 2014, as amended by Chapter 922, Local and Private Laws of 2017, is amended as follows:
Section 1. The following terms as used in this act shall have the meanings herein ascribed unless the context otherwise clearly requires:
(a) (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) (b) "Commission" means the Hattiesburg Tourism Commission * * *;.Commission * * *.
(c) (c) "City" means the City of Hattiesburg.
(d) (d) "County" means Lamar County, Mississippi.
(e) (e) "Governing authorities" means the governing authorities of the City of Hattiesburg and the Board of Supervisors of Lamar County.
Section 2. 2. There is hereby created and established the Hattiesburg Tourism Commission.
There Sectionis 3. hereby (1) created Theand commissionestablished shall consist of the following seven (7) members, two (2) of whom shall be Hattiesburg residentsTourism appointedCommission. 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 council as follows:
Section (a) 3. Two (2) members of the hotel/motel industry;
(1) (b) The Onecommission (1)shall memberconsist eitherof the following seven (7) members, two (2) of whom shall be Hattiesburg residents appointed by the ChamberLamar County Board of CommerceSupervisors, orand the Economicother Developmentfive Foundation;(5) of whom shall be appointed by the mayor and ratified by the city council as follows:
(a) (c) Two One(2) (1)members member representing The University of Southernthe Mississippi;hotel/motel industry;
and(b) One (d) * * * (1) Threemember (3)either members of Onethe (1)Chamber memberof whoCommerce servesor atthe large.Economic Development Foundation;
20/SS26/SB2905A.2J (2) *SS26/SB2905A.2J* ThePAGE commission2 shall(c) beOne appointed(1) withinmember sixtyrepresenting (60)The daysUniversity following the adoption of aSouthern resolutionMississippi; pursuant to passage of this act for the following terms:
and (a) (d) Two* (2)* members* forOne a(1) termmember ofwho oneserves (1)at year;large.
(2) (b) The Twocommission (2)shall membersbe forappointed within sixty (60) days following the adoption of a termresolution pursuant to passage of twothis (2)act years;for the following terms:
(a) (c) Two One(2) (1)members member for a term of threeone (3)(1) years;year;
(b) (d) Two One(2) (1)members member for a term of fourtwo (4)(2) years;
and(c) (e) One (1) member for a term of fivethree (5)(3) years.years;
(d) Thereafter,One appointments(1) willmember be made on a staggered basis for a five-yearterm period. The two (2) at-large appointments expiring soonest after the effective date of thisfour act(4) shall,years; on the dates of expiration, become the positions to be filled by the Lamar County Board of Supervisors.
(3) Members of the commission shall serve without compensation, shall elect officers and adopt(e) rulesOne and(1) regulations,member andfor shall fix a regularterm meeting date, but may provide for special meetings. The commission shall keep minutes of itsfive proceedings(5) asyears. are necessary to carry out its responsibilities. A quorum of the commission shall consist of four (4) members.
Thereafter, (4) appointments Anywill member of the commission may be disqualifiedmade andon removeda fromstaggered officebasis for anya onefive-year (1)period. of the following reasons:
The (a) two Conviction(2) at-large appointments expiring soonest after the effective date of athis felony;act shall, on the dates of expiration, become the positions to be filled by the Lamar County Board of Supervisors.
or(3) Members (b) of Failurethe tocommission attendshall threeserve (3)without consecutivecompensation, meetingsshall withoutelect justofficers cause.and adopt rules and regulations, and shall fix a regular meeting date, but may provide for special meetings.
The (5) Before entering on the duties of the office appointed, each member of the commission shall enterkeep intominutes and give bond to be approved by the Secretary of Stateits ofproceedings theas Stateare ofnecessary 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 thecarry Cityout ofits Hattiesburgresponsibilities. in the event of a breach thereof. Suit may be brought by the city for the benefit of the commission.
A Sectionquorum 4. of Thethe commission shall haveconsist jurisdictionof andfour authority(4) overmembers. all matters relating to establishing, promoting and developing tourism in the city, in the portions lying in both Forrest County and Lamar County, and shall be authorized:
(4) (a) Any Tomember acquire,of own,the furnish,commission equip,may staffbe anddisqualified operate any and allremoved facilitiesfrom andoffice equipmentfor necessaryany orone usable(1) in the promotion of tourism for the city * * *following ofreasons: Hattiesburg;
(a) (b) Conviction Toof receivea andfelony; expend revenues from any source, including, but not limited to, private enterprise and those revenues generated by this act;
(c) To own, lease or contract20/SS26/SB2905A.2J for*SS26/SB2905A.2J* anyPAGE equipment3 useful(b) andFailure necessaryto inattend thethree promotion(3) ofconsecutive tourismmeetings andwithout conventionjust businesscause. for the city * * * of Hattiesburg;
(5) (d) Before Toentering sell,on conveythe andduties otherwise dispose of allthe oroffice anyappointed, parteach member of itsthe propertycommission shall enter into and assetsgive inbond accordanceto withbe approved by the GeneralSecretary Lawsof State of the State of Mississippi;Mississippi, in the sum of Fifty Thousand Dollars ($50,000.00) conditioned on the satisfactory performance of his duties.
andThis bond (e) premium Toshall havebe andpaid exercisefrom allthe powersTourism necessaryCommission's orfunds convenient to effect any and allpayable ofto the purposesCity forof whichHattiesburg thein commission is organized, including the appointmentevent and employment of individualsa actingbreach onthereof. behalf of the commission.
Suit Sectionmay 5. be (1) brought Forby the purposecity of providing operating funds for the commissionbenefit 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 * * * of Hattiesburg, and in addition to all other taxes now imposed, an amount not to exceed two percent (2%) of the grosscommission. proceeds from overnight room rental, exclusive of charges for food, telephone, laundry, beverages and similar charges.
Section (2) 4. Persons liable for the tax imposed herein shall add the amount of the tax to the aforesaid room rentals and collect the same.
The (3) commission Theshall taxhave collectedjurisdiction shalland beauthority paidover all matters relating to theestablishing, Departmentpromoting ofand Revenuedeveloping ontourism ain formthe prescribedcity, in the sameportions mannerlying thatin stateboth salesForrest taxesCounty areand computed,Lamar collectedCounty, and paid;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 * * *;
(b) To receive and expend revenues from any source, including, but not limited to, private enterprise and those revenues generated by this act;
(c) To own, lease or contract for any equipment useful and necessary in the promotion of tourism and convention business for the city * * *;
20/SS26/SB2905A.2J *SS26/SB2905A.2J* PAGE 4 (d) To sell, convey and otherwise dispose of all or any part of its property and assets in accordance with the General Laws of the State of Mississippi;
and (e) To have and exercise all powers necessary or convenient to effect any and all of the purposes for which the commission is organized, including the appointment and employment of individuals acting on behalf of the commission.
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 * * *, 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.
(2) Persons liable for the tax imposed herein shall add the amount of the tax to the aforesaid room rentals and collect the same.
(3) The tax collected shall be paid to the Department of Revenue on a form prescribed in the same manner that state sales taxes are computed, collected and paid;
20/SS26/SB2905A.2J (4) *SS26/SB2905A.2J* PAGE 5 (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) (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) (6) (a) (a) Before the taxes authorized by this act may be imposed, the governing authorities shall adopt a resolution declaring * * *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. 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 * * * 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 * * * such the city voting at an election to be called and held for that 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.
The (b) date Ifshall thebe tax levied under this chapter was imposed without a vote of the electorate,first the * * *day board of supervisorsa governingmonth authoritiesbut shall,not withinless sixtythan (60)forty-five (45) days afterfrom the effective date of Houseadoption Billof No.the resolution.
1642,Notice Regular Session, by resolution spread upon its minutes, declare the intention of the * * * board of supervisors governing authorities to continue imposing the taxproposed 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* city. * The first publication of the noticecity. shall be made within fourteen (14) days after the * * * board of supervisors adopts 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 * * * board of supervisors adopts 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 city 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, Mississippi Code of 1972, 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 city, 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 * * * county city to the * * * board of supervisors governing authorities. The * * * board of supervisors 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 city. If no protest is filed, then the * * * board of supervisors governing authorities shall state that fact in their minutes and may continue the levy and assessment of the tax.
The Thisfirst paragraphpublication of such notice shall be made not applyless ifthan twenty-one (21) days prior to the revenuedate fromfixed in the taxresolution authorizedon bywhich thisthe chaptergoverning hasauthorities beenpropose contractuallyto pledgedlevy forsuch taxes, and the paymentlast ofpublication debtshall incurredbe priormade tonot themore effectivethan dateseven of(7) Housedays Billprior No.to such date.
1642,If, 2014within Regularthe Session,time untilof suchgiving timenotice, astwenty thepercent debt(20%) isor satisfied. fifteen Oncehundred the(1500), debtwhichever hasis beenless, satisfied,of the * * *the boardqualified electors of supervisorsthe governingcity authoritiesfile shall,a withinwritten sixty20/SS26/SB2905A.2J (60)*SS26/SB2905A.2J* days,PAGE adopt6 apetition resolutionagainst declaring the intentionlevy of the * * *such boardtaxes, ofthen supervisorssuch governingtaxes authoritiesshall tonot continuebe levied unless authorized by a majority of the taxqualified whichelectors shallof initiate* * * the procedurecity describedvoting inat subsectionan (a)election ofto thisbe section.called and held for that purpose.
Prior Sectionto 6. Accounting for receipts and expenditures of the fundseffective hereindate described shall be made separately from the accounting of receipts and expenditures of the generaltax fundlevy andapproved anyas otherherein fundsprovided, of the city * * *governing ofauthorities Hattiesburg. The records reflecting the receipts and expenditures of the funds prescribed in this act shall befurnish auditedto annually by an independent certified public accountant, and the accountantCommissioner shall make a written report of his audit to the governingDepartment authorities. The audit shall be made and completed as soon as practicable after the close of theRevenue fiscala year,certified andcopy expenses of the auditresolution shallevidencing besuch paidtax fromlevy. the funds derived in accordance with this act.
(b) SectionIf 7. the Thistax actlevied shallunder bethis repealedchapter fromwas andimposed without a vote of the electorate, the * * * governing authorities shall, within sixty (60) days after Julythe 1,effective 2021.date of House Bill No.
1642, SECTION2014 2. Regular ThisSession, actby shallresolution takespread effectupon its minutes, declare the intention of the * * * governing authorities to continue imposing the tax and bedescribe inthe forcetax fromlevy including the tax rate, annual revenue collections and afterthe itspurposes passage.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 * * * city.
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 20/SS26/SB2905A.2J *SS26/SB2905A.2J* PAGE 7 the * * * city 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, Mississippi Code of 1972, 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 * * * city, 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 * * * city to 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 * * * city.
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.
This paragraph shall not apply if the revenue from the tax authorized by this chapter has been contractually pledged for the payment of debt incurred prior to the effective date of House Bill No.
1642, 2014 Regular Session, until such time as the debt is satisfied.
Once the debt has been satisfied, the * * * governing authorities shall, within sixty (60) days, adopt a resolution 20/SS26/SB2905A.2J *SS26/SB2905A.2J* PAGE 8 declaring the intention of the * * * governing authorities to continue the tax which shall initiate the procedure described in subsection (a) of this section.
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 * * *.
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, 2021.
SECTION 2.
This act shall take effect and be in force from and after its passage.
Further, amend by striking the title in its entirety and inserting in lieu thereof the following:
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 RECONSTITUTE THE COMMISSION TO INCLUDE LAMAR COUNTY MEMBERS, AND TO NAME THE LAMAR COUNTY BOARD OF SUPERVISORS AS GOVERNING AUTHORITIES, TOGETHER WITH THE 20/SS26/SB2905A.2J *SS26/SB2905A.2J* PAGE 9 GOVERNING AUTHORITIES OF THE CITY OF HATTIESBURG;
AND FOR RELATED PURPOSES.
20/SS26/SB2905A.2J *SS26/SB2905A.2J* PAGE 10