City of Richland; extend repealer on bar and restaurant tourism tax., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private

By: Senator(s) Rhodes

Senate Bill 2927

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 938, LOCAL AND PRIVATE LAWS OF 1998,
AS LAST AMENDED BY CHAPTER 903, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE
REPEALER ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF
THE CITY OF RICHLAND, MISSISSIPPI, TO IMPOSE A TAX UPON THE GROSS SALES OF BARS
AND RESTAURANTS IN AN AMOUNT NOT TO EXCEED TWO PERCENT FOR THE PURPOSE OF
PROVIDING FUNDS FOR THE PROMOTION OF TOURISM, PARKS AND RECREATION WITHIN THE
CITY; AND FOR RELATED PURPOSES.

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

SECTION 1.  Chapter
938, Local and Private Laws of 1998, as amended by Chapter 981, Local and
Private Laws of 1999, as amended by Chapter 960, Local and Private Laws of
2001, as amended by Chapter 923, Local and Private Laws of 2018, as amended by
Chapter 903, Local and Private Laws of 2022, is amended as follows:

Section 1.  As used in this
act, the following terms shall have the meanings ascribed to them in this
section 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 Richland,
Mississippi.

(b)  "Bar"
means all places, required by law to possess an on-premises Alcoholic Beverage
Control permit, where beer and/or alcoholic beverages are sold for consumption
on the premises.

(c)
"Restaurant" means all places where prepared food and beverages,
including beer and alcoholic beverages, are sold for consumption, whether such
food is consumed 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 (i) for the amortization or defraying of any
indebtedness incurred by the City of Richland in connection with the
construction of a multipurpose building to be used for a community center and
(ii) to promote tourism, parks and recreation within the city, after the costs
connected with the construction of the multipurpose building are paid and
completely satisfied and after an election is held approving the funds being
used to promote tourism, parks and recreation, the governing authorities of the
City of Richland 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 bar in the City of Richland, at a rate
not to exceed two percent (2%) of the gross proceeds of the sales of such bar;
and

(b)  A tax upon every
person, firm or corporation operating a restaurant in the City of Richland, at
a rate not to exceed two percent (2%) of the gross proceeds of the sales of
beer and alcoholic beverages sold for consumption on the premises and all
prepared foods of such 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 products and
services 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)  Such 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 such
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 of the City of Richland, on or before the fifteenth day of the
month in which collected.

(5)  The proceeds of such
tax shall not be considered by the City of Richland 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 its intention to levy the tax, setting forth the amount
of such tax to be imposed, the date upon which such tax shall become effective and
calling for a referendum to be held on the question.  The date of the election
shall be the first Tuesday after the first Monday in November 1998.  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 county, with the first publication of such 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 Richland may
vote, and the ballots used in such election shall have printed thereon a brief
statement of the amount and purposes of the proposed tax levy and the words
"FOR THE ECONOMIC AND COMMUNITY DEVELOPMENT TAX" and, on a separate
line, "AGAINST THE ECONOMIC AND COMMUNITY DEVELOPMENT TAX," and the
voters shall vote by placing a cross (X) or check (ü) opposite their choice on the proposition.  When the results
of any such election shall have been canvassed by the election commission of
the county and certified, the city may levy the tax beginning on the first day
of January 1999, if a majority of the qualified electors who vote in the
election vote in favor of the tax.

Section 4.  Accounting for
receipts and expenditures of the funds described in this act must be made
separately from the accounting of receipts and expenditures of the general fund
and any other funds of the City of Richland.  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 such audit shall be paid from the funds derived
pursuant to this act.

Section 5.  (a)  The
authority for the purpose of providing funds, as prescribed in Section 2(1)(i)
of this act, shall be repealed the multipurpose building authorized to be
constructed by this act has been completed, and either all principal, interest,
costs and other expenses for all bonds, notes or other borrowings to pay the
cost of constructing such building have been paid and are completely satisfied,
or there exists in any special account established to retire such bonds, notes
or other borrowings, an amount on deposit which, together with any earnings on
investments to accrue to the account, is equal to or greater than the amount
necessary to pay such indebtedness.

(b)  After all costs of
construction of the multipurpose building have been paid and are completely
satisfied as prescribed in paragraph (a) of this section, the governing authorities
may utilize the tax to promote tourism, parks and recreation within the city if
the proposed utilization of the tax is approved in an election that is held, as
prescribed in paragraph (c) of this section, on the question of whether such
tax may be imposed for the promotion of tourism, parks and recreation within
the city.

(c)  Before any
tax authorized under this act may be imposed for the promotion of tourism,
parks and recreation within the city, 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, and 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
Richland, 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 Richland 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.

(d)  Accounting for
receipts and expenditures of the funds described in this section must be made
separately from the accounting of receipts and expenditures of the general fund
and any other funds of the City of Richland.  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 such audit shall be paid from the funds derived
pursuant to this act.

Section 6.  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.