City of Ripley; extend repeal date on hotel/motel and restaurant tax., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private Legislation

By: Representative Steverson

House Bill 4005

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 956, LOCAL AND PRIVATE LAWS OF
2008,  AS LAST AMENDED BY CHAPTER 913, LOCAL AND PRIVATE LAWS OF 2021, TO
EXTEND THE DATE OF THE REPEALER FROM OCTOBER 1, 2026, TO OCTOBER 1, 2030, ON
THE ACT AUTHORIZING THE GOVERNING AUTHORITIES OF THE CITY OF RIPLEY,
MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF HOTELS AND MOTELS DERIVED
FROM ROOM RENTALS AND UPON THE GROSS PROCEEDS OF SALES OF CERTAIN RESTAURANTS
FOR THE PURPOSE OF GENERATING REVENUE TO ENHANCE TOURISM, FOR INDUSTRIAL AND ECONOMIC
DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION FACILITIES; AND FOR
RELATED PURPOSES.

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

SECTION 1.  Chapter
956, Local and Private Laws of 2008, as amended by Chapter 919, Local and
Private Laws of 2011, as amended by Chapter 928, Local and Private Laws of
2014, as amended by Chapter 925, Local and Private Laws of 2017, as amended by
Chapter 913, Local and Private Laws of 2021, is amended as follows:

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)  "Governing
authorities" means the governing authorities of the City of Ripley,
Mississippi.

(b)  "Hotel"
or "motel" means any establishment engaged in the business of
furnishing or providing rooms intended or designed for dwelling, lodging or
sleeping purposes to transient guests, where the establishment consists of six
(6) or more guest rooms.  The term "hotel" or "motel" does
not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like
facility operated by or in connection with a hospital or medical clinic
providing rooms exclusively for patients and their families.

(c)  "Restaurant"
means all places where prepared food and beverages are sold for consumption,
whether such food is sold for consumption on the premises or not.  The term
"restaurant" does not include any school, hospital, convalescent or
nursing home, or any restaurant-like facility operated by or in connection with
a school, hospital, medical clinic, convalescent or nursing home providing food
for students, patients, visitors or their families.

Section 2.  (1)
For the purpose of providing funds to promote tourism and to encourage retired
persons to remain in or relocate to the Ripley area, the governing authorities
are authorized, in their discretion, to levy and collect from the following
persons a tax, which shall be in addition to all of the taxes and assessments
imposed.  The tax shall be imposed on the following persons:

(a)  A tax upon every
person, firm or corporation operating a motel or hotel in the City of Ripley,
at a rate not to exceed two percent (2%) of the gross proceeds of room rentals
for each such hotel or motel.

(b)  A tax upon every
person, firm or corporation operating a restaurant in the City of Ripley, at a
rate not to exceed two percent (2%) of the gross proceeds of the sales of the
restaurant.

(2)  Persons, firms or
corporations liable for the levy imposed under subsection (1) of this section
shall add the amount of the levy to the sales price of the rooms and products
set out in subsection (1) of this section and shall collect, insofar as is
practicable, the amount of the tax due by them from the person receiving the
services or product at the time of payment therefor.

(3)  The tax shall be
collected by and paid to the Department of Revenue on a form prescribed by the
Department of Revenue in the manner that state sales taxes are computed, collected
and paid; and full enforcement provisions and all other provisions of 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 governing
authorities on or before the fifteenth day of the month following the month in
which collected.

(5)  The proceeds of the tax
shall not be considered by the City of Ripley as general fund revenues but
shall be dedicated to and expended solely for the purposes specified in this
section.

Section 3.  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 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 City of Ripley, 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 City of
Ripley 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 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 Department of Revenue a
certified copy of the resolution evidencing the tax.

Section 4.
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 of Ripley.  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 5.  This act
shall be repealed from and after October 1, * * *2026 2030.

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