Town of Meadville; authorize tax on hotels, motels, and bed and breakfasts for tourism and parks and recreation., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private; Finance

By: Senator(s) Butler

Senate Bill 2262

(As Sent to Governor)

AN ACT TO AUTHORIZE THE GOVERNING AUTHORITIES OF THE TOWN OF
MEADVILLE, MISSISSIPPI, TO LEVY A 3% TAX UPON THE GROSS PROCEEDS FROM ROOM
RENTALS OF HOTELS, MOTELS, AND BED AND BREAKFASTS WITHIN THE TOWN, EXCLUDING
THE GROSS PROCEEDS OF SUCH RENTALS OF 30 DAYS OR LONGER, AND TO UTILIZE THE
REVENUE FROM THE TAX TO PROMOTE TOURISM AND PARKS AND RECREATION; TO REQUIRE
THAT, BEFORE SUCH TAX MAY BE LEVIED, AN ELECTION BE HELD ON THE QUESTION; AND
FOR RELATED PURPOSES.

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

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 Town of Meadville,
Mississippi.

(b)  "Hotel,"
"motel," or "bed and breakfast" 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,"
"motel," or "bed and breakfast" does not include any
hospital, convalescent or nursing home, 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)  "Town"
means the Town of Meadville, Mississippi.

SECTION 2.  (1)  For
the purpose of providing funds to promote tourism and parks and recreation, 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 upon every person,
firm or corporation operating a motel, hotel, or bed and breakfast in the town,
at a rate not to exceed three percent (3%) of the gross proceeds of room
rentals for each such hotel, motel, or bed and breakfast, excluding the gross
proceeds of such rentals of thirty (30) days or longer.

(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 town 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 shall be published once each week for at least three (3) consecutive
weeks in a newspaper published or having a general circulation in the town,
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 town 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
have been canvassed and certified, the town 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.  Before
the expenditure of the proceeds of the tax authorized by this act, a budget
reflecting the anticipated receipts and expenditures shall be approved by the
governing authorities of the town.  The first budget of receipts and
expenditures shall cover the period beginning with the effective date of the
tax and ending with the end of the town's fiscal year, and thereafter, the
budget shall be on the same fiscal basis as the budget of the town.

SECTION 5.
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 town.  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 or her 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 6.  This act
shall be repealed from and after July 1, 2030.

SECTION 7.  This act
shall take effect and be in force from and after its passage.