City of Richland; extend date of repeal on hotel/motel tourism tax., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private

By: Senator(s) Rhodes

Senate Bill 2926

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 906, LOCAL AND PRIVATE LAWS OF 2018,
AS AMENDED BY CHAPTER 904, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE DATE
OF REPEAL ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF
THE CITY OF RICHLAND, MISSISSIPPI, TO LEVY A 3% TAX UPON THE GROSS PROCEEDS OF
ROOM RENTALS FROM HOTELS AND MOTELS WITHIN THE CITY FOR THE PURPOSE OF
PROMOTING TOURISM AND PARKS AND RECREATION; AND FOR RELATED PURPOSES.

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

SECTION 1.  Chapter
906, Local and Private Laws of 2018, as amended by Chapter 904, Local and
Private Laws of 2022, is amended as follows:

Section 1.  As used
in this act:

(a)  "City"
means the City of Richland, Mississippi.

(b)  "Governing
authorities" means the Mayor and Board of Aldermen of the city.

(c)  "Hotel"
or "motel" means and includes a place of lodging that at any one time
will accommodate transient guests on a daily, weekly or monthly basis and that
is known to the trade as such, and which is located within the city limits of
the city.

Section 2.  (1)  For the
purpose of providing funds for the purpose of promoting tourism and parks and
recreation, there is levied and assessed and shall be collected from every
person engaged in operating a hotel or motel, in addition to all other taxes
currently being levied, assessed and collected, a tax of three percent (3%) of
the gross proceeds of sales of room rentals of hotel and motel rooms for each
hotel and motel in the city.

(2)  Persons liable for the
tax imposed in this section shall add the amount of the tax to the sales price,
as applicable, and, in addition, shall collect, insofar as practicable, the
amount of the tax due by them from the person receiving the services at the
time of payment for the services.

Section 3.  (1)  The
tax shall be collected by and paid to the Department of Revenue in the same
manner that state sales taxes are computed, collected and paid, and the full
enforcement provisions of Chapter 65, Title 27, Mississippi Code of 1972, shall
apply as necessary to the implementation and administration of this act.

(2)  Except for any amount
retained by the Department of Revenue under Section 27—3—58, Mississippi Code
of 1972, the proceeds of the tax shall be paid to the city on or before the
fifteenth day of the month following the month in which they were collected.

(3)  Accounting for receipts
and expenditures of the revenue from the tax 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
revenue from the tax 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 pursuant to this act.

(4)  The proceeds of the tax
shall not be considered by the city as general fund revenues and shall be
placed into a special fund created separate and apart from any other fund of
the city.    Section 4.  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, 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 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 5.  The city
is authorized to incur debt under the provisions of this act or under any
existing law authorizing notes or other evidences of debt.  The governing
authorities, in their discretion, may pledge the revenues derived from the tax
levy authorized by this act to repay any indebtedness of the city which the
city may be authorized to incur under the laws of the state.

Section 6.  Subject
to the provisions of this act and provided that there is no indebtedness or
obligations outstanding pursuant to the provisions of this act, the tax levied
under this act may be discontinued by an action of the governing authority
adopting a resolution to that effect.  The discontinuance of the tax shall be
effective beginning on the first day of the month designated in the resolution
and the tax levy shall not apply to sales made on and after that date.  A
certified copy of the resolution discontinuing the tax shall be delivered to
the Department of Revenue at least seven (7) days before the date set in the
resolution for the discontinuance of the tax.

Section 7.  This act
shall be repealed from and after July 1, * * * 2026 2030.

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