City of Ripley; extend repeal date on hotel/motel and restaurant tax.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Steverson

HOUSE BILL NO. 4005

AN ACT TO AMEND CHAPTER 956, LOCAL AND PRIVATE LAWS OF 2008, 1
AS LAST AMENDED BY CHAPTER 913, LOCAL AND PRIVATE LAWS OF 2021, TO 2
EXTEND THE DATE OF THE REPEALER FROM OCTOBER 1, 2026, TO OCTOBER 3
1, 2030, ON THE ACT AUTHORIZING THE GOVERNING AUTHORITIES OF THE 4
CITY OF RIPLEY, MISSISSIPPI, TO LEVY A TAX UPON THE GROSS SALES OF 5
HOTELS AND MOTELS DERIVED FROM ROOM RENTALS AND UPON THE GROSS 6
PROCEEDS OF SALES OF CERTAIN RESTAURANTS FOR THE PURPOSE OF 7
GENERATING REVENUE TO ENHANCE TOURISM, FOR INDUSTRIAL AND ECONOMIC 8
DEVELOPMENT AND FOR THE PROVISION OF PARKS AND RECREATION 9
FACILITIES; AND FOR RELATED PURPOSES. 10
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 11
SECTION 1. Chapter 956, Local and Private Laws of 2008, as 12
amended by Chapter 919, Local and Private Laws of 2011, as amended 13
by Chapter 928, Local and Private Laws of 2014, as amended by 14
Chapter 925, Local and Private Laws of 2017, as amended by Chapter 15
913, Local and Private Laws of 2021, is amended as follows: 16
Section 1. As used in this act, the following terms shall 17
have the following meanings unless a different meaning is clearly 18
indicated by the context in which they are used: 19
(a) "Governing authorities" means the governing 20
authorities of the City of Ripley, Mississippi. 21
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(b) "Hotel" or "motel" means any establishment engaged 22
in the business of furnishing or providing rooms intended or 23
designed for dwelling, lodging or sleeping purposes to transient 24
guests, where the establishment consists of six (6) or more guest 25
rooms. The term "hotel" or "motel" does not include any hospital, 26
convalescent or nursing home or sanitarium, or any hotel-like 27
facility operated by or in connection with a hospital or medical 28
clinic providing rooms exclusively for patients and their 29
families. 30
(c) "Restaurant" means all places where prepared food 31
and beverages are sold for consumption, whether such food is sold 32
for consumption on the premises or not. The term "restaurant" 33
does not include any school, hospital, convalescent or nursing 34
home, or any restaurant-like facility operated by or in connection 35
with a school, hospital, medical clinic, convalescent or nursing 36
home providing food for students, patients, visitors or their 37
families. 38
Section 2. (1) For the purpose of providing funds to 39
promote tourism and to encourage retired persons to remain in or 40
relocate to the Ripley area, the governing authorities are 41
authorized, in their discretion, to levy and collect from the 42
following persons a tax, which shall be in addition to all of the 43
taxes and assessments imposed. The tax shall be imposed on the 44
following persons: 45
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(a) A tax upon every person, firm or corporation 46
operating a motel or hotel in the City of Ripley, at a rate not to 47
exceed two percent (2%) of the gross proceeds of room rentals for 48
each such hotel or motel. 49
(b) A tax upon every person, firm or corporation 50
operating a restaurant in the City of Ripley, at a rate not to 51
exceed two percent (2%) of the gross proceeds of the sales of the 52
restaurant. 53
(2) Persons, firms or corporations liable for the levy 54
imposed under subsection (1) of this section shall add the amount 55
of the levy to the sales price of the rooms and products set out 56
in subsection (1) of this section and shall collect, insofar as is 57
practicable, the amount of the tax due by them from the person 58
receiving the services or product at the time of payment therefor. 59
(3) The tax shall be collected by and paid to the Department 60
of Revenue on a form prescribed by the Department of Revenue in 61
the manner that state sales taxes are computed, collected and 62
paid; and full enforcement provisions and all other provisions of 63
Chapter 65, Title 27, Mississippi Code of 1972, shall apply as 64
necessary to the implementation and administration of this act. 65
(4) The proceeds of the tax, less three percent (3%) thereof 66
which shall be retained by the Department of Revenue to defray the 67
cost of collection, shall be paid to the governing authorities on 68
or before the fifteenth day of the month following the month in 69
which collected. 70
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(5) The proceeds of the tax shall not be considered by the 71
City of Ripley as general fund revenues but shall be dedicated to 72
and expended solely for the purposes specified in this section. 73
Section 3. Before any tax authorized under this act may be 74
imposed, the governing authorities shall adopt a resolution 75
declaring their intention to levy the tax, setting forth the 76
amount of the tax to be imposed, the date upon which the tax shall 77
become effective and calling for an election to be held on the 78
question. The date of the election shall be fixed in the 79
resolution. Notice of such intention and the election shall be 80
published once each week for at least three (3) consecutive weeks 81
in a newspaper published or having a general circulation in the 82
City of Ripley, with the first publication of the notice to be 83
made not less than twenty-one (21) days before the date fixed in 84
the resolution for the election and the last publication to be 85
made not more than seven (7) days before the election. At the 86
election, all qualified electors of the City of Ripley may vote, 87
and the ballots used in the election shall have printed thereon a 88
brief statement of the amount and purposes of the proposed tax 89
levy and the words "FOR THE TAX" and, on a separate line, "AGAINST 90
THE TAX" and the voters shall vote by placing a cross (X) or check 91
(✓) opposite their choice on the proposition. When the results 92
of the election shall have been canvassed and certified, the city 93
may levy the tax if sixty percent (60%) of the qualified electors 94
who vote in the election vote in favor of the tax. At least 95
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ST: City of Ripley; extend repeal date on
hotel/motel and restaurant tax.
thirty (30) days before the effective date of the tax provided in 96
this section, the governing authorities shall furnish to the 97
Department of Revenue a certified copy of the resolution 98
evidencing the tax. 99
Section 4. Accounting for receipts and expenditures of the 100
funds herein described shall be made separately from the 101
accounting of receipts and expenditures of the general fund and 102
any other funds of the City of Ripley. The records reflecting the 103
receipts and expenditures of the funds prescribed in this act 104
shall be audited annually by an independent certified public 105
accountant, and the accountant shall make a written report of his 106
audit to the governing authorities. The audit shall be made and 107
completed as soon as practicable after the close of the fiscal 108
year, and expenses of the audit shall be paid from the funds 109
derived in accordance with this act. 110
Section 5. This act shall be repealed from and after October 111
1, * * * 2030. 112
SECTION 2. This act shall take effect and be in force from 113
and after its passage. 114