City of Moss Point; extend repeal date on restaurant tax for tourism and parks and recreation., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private

By: Senator(s) England

Senate Bill 3381

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 958, LOCAL AND PRIVATE LAWS OF 2018,
TO EXTEND THE DATE OF REPEAL AS AMENDED BY CHAPTER 921, LOCAL AND PRIVATE LAWS
OF 2022, ON THE PROVISION OF LAW THAT AUTHORIZES THE GOVERNING AUTHORITIES OF
THE CITY OF MOSS POINT, MISSISSIPPI, TO LEVY AN ADDITIONAL SALES TAX OF NOT
MORE THAN TWO PERCENT UPON THE GROSS PROCEEDS DERIVED FROM THE SALE OF PREPARED
FOODS BY RESTAURANTS IN THE CITY; AND FOR RELATED PURPOSES.

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

SECTION 1.  Chapter
958, Local and Private Laws of 2018, as amended by Chapter 921, Local and
Private Laws of 2022, is amended as follows:

Section 1.  As
used in this act:

(a)  "City"
means the City of Moss Point, Mississippi.

(b)  "Governing
authorities" means the governing authorities of the City of Moss Point,
Mississippi.

(c)  "Prepared
food" means food prepared on the premises of a restaurant.

(d)
"Restaurant" means all places, including hotel and motel dining
rooms, cafeterias, cafes, lunch stands, grocery and convenience stands where
prepared food and beverages are sold for consumption, whether such food is
consumed on the premises or not.  The term 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.  For the
purpose of providing funds to promote tourism and parks and recreation in the
city, the governing authorities may levy and collect from every person, firm or
corporation operating a restaurant in the city a tax, which shall be in
addition to all other taxes and assessments imposed, which shall not exceed two
percent (2%) of the gross proceeds derived from the sale of prepared food by
all restaurants in the city.

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 a referendum to be held on the question.
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 Jackson County, 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
referendum and the last publication to be made not more than seven (7) days
before the referendum.  At the referendum, all qualified electors of the city
may vote, and the ballots used in the referendum 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 any such referendum shall have been canvassed
by the election commission and certified, the city may levy the tax beginning
on the first day of the second month following the referendum, only if at least
sixty percent (60%) of the qualified electors who vote in the election vote in
favor of the tax.  No public funds shall be used for the purpose of promoting
the adoption of the referendum and no city employee may promote the referendum
during business hours.

Section 4.  (1)
Persons, firms or corporations liable for the tax imposed under this act shall
add the amount of the tax to the sales price and shall collect, insofar as is
practicable, the amount of the tax due from the person receiving the services
or products at the time of the payment therefor.

(2)  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 shall become effective.

(3)  Such tax shall be
collected by and paid to the Mississippi Department of Revenue on a form
prescribed by the department, 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, shall apply as
necessary to the implementation and administration of this act.

(4)  Except for any amount
retained by the Department of Revenue under Section 27-3-58, the revenue from
the tax shall be paid to the city on or before the fifteenth day of the month
in which collected.

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

Section 5.  Accounting for
receipts and expenditures of the funds described in this act 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 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 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.