City of Hattiesburg; extend repealer on tourism commission and hotel/motel tax., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Local and Private

By: Senator(s) DuPree, Johnson

Senate Bill 3389

(As Sent to Governor)

AN ACT TO AMEND CHAPTER 878, LOCAL AND PRIVATE LAWS OF 1990,
AS LAST AMENDED BY CHAPTER 916, LOCAL AND PRIVATE LAWS OF 2022, TO EXTEND THE
DATE OF REPEAL FROM JULY 1, 2027, TO JULY 1, 2031, ON THE PROVISIONS OF LAW
THAT CREATE THE HATTIESBURG TOURISM COMMISSION AND AUTHORIZE A TAX ON THE GROSS
PROCEEDS OF HOTELS AND MOTELS FROM OVERNIGHT ROOM RENTALS TO FUND THE
COMMISSION; AND FOR RELATED PURPOSES.

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

SECTION 1.  Chapter
878, Local and Private Laws of 1990, as amended by Chapter 1013, Local and
Private Laws of 1995, as amended by Chapter 947, Local and Private Laws of
1997, as amended by Chapter 958, Local and Private Laws of 2000, as amended by
Chapter 1010, Local and Private Laws of 2004, as amended by Chapter 925, Local
and Private Laws of 2008, as amended by Chapter 920, Local and Private Laws of
2011, as amended by Chapter 946, Local and Private Laws of 2014, as amended by
Chapter 922, Local and Private Laws of 2017, as amended by Chapter 937, Local
and Private Laws of 2020, as amended by Chapter 916, Local and Private Laws of
2022, is amended as follows:

Section 1.  The following
terms as used in this act shall have the meanings herein ascribed unless the
context otherwise clearly requires:

(a)  "Hotel"
or "motel" means a place of lodging that at any one time will
accommodate transient guests on a daily or weekly basis, excluding hotels or
motels with ten (10) or less overnight rental units;

(b)
"Commission" means the Hattiesburg Tourism Commission;

(c)  "City"
means the City of Hattiesburg;.

(d)  "Governing
authorities" means the governing authorities of the City of Hattiesburg.

Section 2.  There is hereby
created and established the Hattiesburg Tourism Commission.

Section 3.  (1)  The
commission shall consist of the following seven (7) members appointed by the
mayor and ratified by the city council:

(a)  Two (2) members of
the hotel/motel industry;

(b)  One (1) member
either of the Chamber of Commerce or the Economic Development Foundation;

(c)  One (1) member
representing the University of Southern Mississippi; and

(d)  Three (3) members
who serve at large.

(2)  The commission shall be
appointed within sixty (60) days following the adoption of a resolution
pursuant to passage of this act for the following terms:

(a)  Two (2) members
for a term of one (1) year;

(b)  Two (2) members
for a term of two (2) years;

(c)  One (1) member for
a term of three (3) years;

(d)  One (1) member for
a term of four (4) years; and

(e)  One (1) member for
a term of five (5) years.

Thereafter, appointments
will be made on a staggered basis for a five-year period.

(3)  Members of the
commission shall serve without compensation, shall elect officers and adopt
rules and regulations, and shall fix a regular meeting date, but may provide
for special meetings.  The commission shall keep minutes of its proceedings as
are necessary to carry out its responsibilities.  A quorum of the commission
shall consist of four (4) members.

(4)  Any member of the
commission may be disqualified and removed from office for any one (1) of the
following reasons:

(a)  Conviction of a
felony; or

(b)  Failure to attend
three (3) consecutive meetings without just cause.

(5)  Before entering on the
duties of the office appointed, each member of the commission shall enter into
and give bond to be approved by the Secretary of State of the State of
Mississippi, in the sum of Fifty Thousand Dollars ($50,000.00) conditioned on
the satisfactory performance of his duties.  This bond premium shall be paid
from the Tourism Commission's funds and payable to the City of Hattiesburg in
the event of a breach thereof.  Suit may be brought by the city for benefit of
the commission.

Section 4.  The commission
shall have jurisdiction and authority over all matters relating to
establishing, promoting and developing tourism in the city and shall be
authorized:

(a)  To acquire, own,
furnish, equip, staff and operate any and all facilities and equipment
necessary or usable in the promotion of tourism for the City of Hattiesburg;

(b)  To receive and
expend revenues from any source, including, but not limited to, private
enterprise and those revenues generated by this act;

(c)  To own, lease or
contract for any equipment useful and necessary in the promotion of tourism and
convention business for the City of Hattiesburg;

(d)  To sell, convey
and otherwise dispose of all or any part of its property and assets in
accordance with the General Laws of the State of Mississippi; and

(e)  To have and
exercise all powers necessary or convenient to effect any and all of the
purposes for which the commission is organized, including the appointment and
employment of individuals acting on behalf of the commission.

Section 5.  (1)  For the
purpose of providing operating funds for the commission to promote tourism, the
governing authorities are hereby authorized, in their discretion, to levy,
assess and collect from every person, firm or corporation operating hotels and
motels in the City of Hattiesburg, and in addition to all other taxes now
imposed, an amount not to exceed two percent (2%) of the gross proceeds from
overnight room rental, exclusive of charges for food, telephone, laundry,
beverages and similar charges.

(2)  Persons liable for the
tax imposed herein shall add the amount of the tax to the aforesaid room
rentals and collect the same.

(3)  The tax collected shall
be paid to the Department of Revenue on a form prescribed 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)  The proceeds of such
tax, less three percent (3%) thereof which shall be retained by the Department
of Revenue to defray the costs of collection, shall be paid to the City of
Hattiesburg on or before the fifteenth day of the month following the month in
which collected.

(5)  Proceeds of the tax
shall not be considered by the City of Hattiesburg as general fund revenues,
but shall be dedicated solely for the purpose of carrying out the programs and
activities of the Tourism Commission.

(6)  (a)  Before the taxes
authorized by this act may be imposed, the governing authorities shall adopt a
resolution declaring their intention to levy the taxes and establishing the
amount of the tax levy and the date on which the taxes initially shall be
levied and collected.  The date shall be the first day of a month but not less
than forty-five (45) days from the date of adoption of the resolution.  Notice
of the proposed tax levy shall be published once each week for at least three
(3) consecutive weeks in a newspaper having a general circulation in such city.
The first publication of such notice shall be made not less than twenty-one
(21) days prior to the date fixed in the resolution on which the governing
authorities propose to levy such taxes, and the last publication shall be made
not more than seven (7) days prior to such date.  If, within the time of giving
notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of
the qualified electors of the city file a written petition against the levy of
such taxes, then such taxes shall not be levied unless authorized by a majority
of the qualified electors of such city voting at an election to be called and
held for that purpose. Prior to the effective date of the tax levy approved as
herein provided, the governing authorities shall furnish to the Commissioner of
the Department of Revenue a certified copy of the resolution evidencing such
tax levy.

(b)  If the tax levied
under this chapter was imposed without a vote of the electorate, the governing
authorities shall, within sixty (60) days after the effective date of House
Bill No. 1642, 2014 Regular Session, by resolution spread upon its minutes,
declare the intention of the governing authorities to continue imposing the tax
and describe the tax levy including the tax rate, annual revenue collections
and the purposes for which the proceeds are used.  The resolution shall be
published once each week for at least three (3) consecutive weeks in a
newspaper having a general circulation in the city.  The first
publication of the notice shall be made within fourteen (14) days after the
governing authorities adopt the resolution declaring their intention to
continue the tax.  If, on or before the date specified in the resolution for
filing a written protest, which date shall be not less than forty-five (45)
days and not more than sixty (60) days after the governing authorities adopt
the resolution, twenty percent (20%) or one thousand five hundred (1,500),
whichever is less, of the qualified electors of the city file a written
petition against the levy of the tax, an election shall be called and held with
the election to be conducted at the next special election day as such is
defined by Section 23-15-833, Mississippi Code of 1972, occurring more than
sixty (60) days after the date specified in the resolution for filing a written
protest.  The tax shall not be continued unless authorized by a majority of the
qualified electors of the city, voting at the election.  If the majority of
qualified electors voting in the election vote against the imposition of the
tax, the tax shall cease to be imposed on the first day of the month following
certification of the election results by the election commissioners of the city
to the governing authorities.  The governing authorities shall notify the
Department of Revenue of the date of the discontinuance of the tax and shall
publish sufficient notice thereof in a newspaper published or having a general
circulation in the city.  If no protest is filed, then the governing
authorities shall state that fact in their minutes and may continue the levy
and assessment of the tax.

This paragraph shall not
apply if the revenue from the tax authorized by this chapter has been
contractually pledged for the payment of debt incurred prior to the effective
date of House Bill No. 1642, 2014 Regular Session, until such time as the debt
is satisfied.  Once the debt has been satisfied, the governing authorities
shall, within sixty (60) days, adopt a resolution declaring the intention of
the governing authorities to continue the tax which shall initiate the
procedure described in subsection (a) of this section.

Section 6.  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 City of Hattiesburg.  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 in
accordance with this act.

Section 7.  This act shall be
repealed from and after July 1, * * * 2027 2031.

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