City of Horn Lake; extend the repeal date on the tax on hotel and motel room rentals., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private

By: Senator(s) Gillespie Isom

Senate Bill 2929

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 922, LOCAL AND PRIVATE LAWS OF 2013,
AS LAST AMENDED BY CHAPTER 938, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE
REPEAL DATE ON THE LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF THE CITY OF
HORN LAKE, MISSISSIPPI, TO LEVY A TAX UPON HOTEL AND MOTEL ROOM RENTALS, WHICH
SHALL BE USED TO PROMOTE THE CITY'S TOURISM AND ECONOMIC DEVELOPMENT; AND FOR
RELATED PURPOSES.

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

SECTION 1.  Chapter
922, Local and Private Laws of 2013, as amended by Chapter 905, Local and
Private Laws of 2018, as amended by Chapter 938, Local and Private Laws of
2022, is amended as follows:

Section 1.  As used
in this act, the following terms shall have meanings ascribed in this section
unless otherwise clearly indicated by the context in which they are used:

(a)  "City"
means the City of Horn Lake, Mississippi.

(b)  "Governing
authorities" means the governing authorities of the City of Horn Lake,
Mississippi.

(c)  "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 and which are known in the trade as
such.  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.

Section 2.  (1)  For
the purpose of providing funds to promote the attributes of the city, and to
promote the city's tourism and economic development, the governing authorities,
in their discretion, are authorized to levy and collect from every person, firm
or corporation operating a hotel or motel in the city a tax, which shall be in
addition to all other taxes and assessments imposed and which shall not exceed
Two Dollars ($2.00) per room rental upon each overnight room rental in all such
hotels or motels in the city, excluding charges for food, telephone, laundry,
beverages and similar charges.  The tax shall not be levied upon or collected
on room rentals for day meetings where the room does not serve as overnight
sleeping accommodations.

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

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 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 the 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,
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,
the governing authorities shall furnish to the Department of Revenue a
certified copy of the resolution evidencing the tax.

Section 4.  (1)  On
or before the fifteenth day of the month preceding the date on which the city
will begin to levy the tax authorized under Section 2 of this act, the
governing authorities shall give written notification to the Commissioner of Revenue
of the date on which the tax will become effective.

(2)  The tax must 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 and all other provisions of Chapter 65, Title 27, Mississippi Code
of 1972, will apply as necessary for the implementation of this act.

(3)  Except for any amount
retained by the Department of Revenue under Section 27-3-58, Mississippi Code
of 1972, the revenue from the special tax collected under this act must be paid
to the city on or before the fifteenth day of the month following the month in
which collected.

(4)  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.

(5)  The proceeds of the tax
may not be considered by the city as general fund revenues but must be placed
into a special fund apart from the city general fund and any other funds and
expended by the city strictly for the purposes prescribed under Section 2 of
this act.

Section 5.
Collections of revenue made pursuant to Chapter 1015, Local and Private Laws of
2004, as amended by Chapter 922, Local and Private Laws of 2008, from and after
July 1, 2011, and until the effective date of this act, are hereby ratified and
confirmed, and the expenditures that may have been made by the city of
such revenue that was paid to the city is hereby ratified and confirmed.  Any
of such revenue paid to the city and held in escrow by the city may be expended
by the city for the purposes authorized in Chapter 1015, Local and Private Laws
of 2004, as amended by Chapter 922, Local and Private Laws of 2008, from and
after July 1, 2011.

Section 6.  Before the tax
authorized by this act may be continued, as authorized under this House Bill
No. 1472, 2018 Regular Session, the governing authorities shall adopt a
resolution declaring their intention to levy the tax, setting forth the amount
of such tax and establishing the date on which the tax initially shall be levied
and collected.  Notice of the proposed tax shall be published once each week
for at least three (3) consecutive weeks in a newspaper having a general
circulation in the City of Horn Lake.  The first publication of the notice
shall be made not less than twenty-one (21) days before the date fixed in the
resolution on which the tax initially is to be levied and collected, and the
last publication of the notice shall be made not more than seven (7) days
before such date.  If, within the time of giving notice, twenty percent (20%)
or one thousand five hundred (1,500), whichever is less, of the qualified
electors of the City of Horn Lake, file a written petition against the levy of
such tax, then the tax shall not be levied unless authorized by a sixty percent
(60%) majority of the qualified electors of the City of Horn Lake, voting at an
election to be called and held for that purpose.  At least thirty (30) days
before the effective date of the tax, the governing authorities shall furnish
to the Department of Revenue a certified copy of the resolution evidencing such
tax.

Section 7.  Collections of
revenue made pursuant to this chapter from and after July 1, 2017, and until
the effective date of House Bill No. 1472, 2018 Regular Session, are hereby
ratified and confirmed, and the expenditures that may have been made by the
City of Horn Lake of such revenue that was paid to the city are hereby ratified
and confirmed.  Any of such revenue paid to the City of Horn Lake and held in
escrow by the city may be expended by the city for the purposes authorized in
this chapter.

Section 8.  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.