City of Jackson; extend repealer on CVB, and authorize additional 1% hotel/motel tax 1/2% restaurant tax.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Bell (65th), Banks,
Gibbs (72nd), Brown, Butler-Washington,
Crudup, Foster, Nelson, Yates, Summers

HOUSE BILL NO. 4011

AN ACT TO AMEND CHAPTER 909, LOCAL AND PRIVATE LAWS OF 1999, 1
AS LAST AMENDED BY CHAPTER 930, LOCAL AND PRIVATE LAWS OF 2022, TO 2
EXTEND THE DATE OF REPEAL FROM JULY 1, 2026, TO JULY 1, 2030, ON 3
THE PROVISIONS OF LAW THAT CREATE THE JACKSON CONVENTION AND 4
VISITORS BUREAU AND IMPOSE A TAX ON THE GROSS PROCEEDS OF SALES OF 5
RESTAURANTS, HOTELS AND MOTELS FOR THE PURPOSE OF PROVIDING FUNDS 6
FOR THE BUREAU; TO AUTHORIZE AN ADDITIONAL TAX OF 1% ON THE SALES 7
OF HOTELS AND MOTELS AND 1/2% ON THE SALES OF RESTAURANTS; TO 8
REQUIRE THAT AN ELECTION BE HELD ON THE QUESTION OF WHETHER SUCH 9
TAX MAY BE LEVIED; AND FOR RELATED PURPOSES. 10
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 11
SECTION 1. Chapter 909, Local and Private Laws of 1999, as 12
amended by Chapter 941, Local and Private Laws of 2004, as amended 13
by Chapter 958, Local and Private Laws of 2008, as amended by 14
Chapter 954, Local and Private Laws of 2011, as amended by Chapter 15
937, Local and Private Laws of 2015, as amended by Chapter 954, 16
Local and Private Laws of 2018, as amended by Chapter 928, Local 17
and Private Laws of 2019, as amended by Chapter 930, Local and 18
Private Laws of 2022, is amended as follows: 19
Section 1. As used in this act, the following terms shall 20
have the meanings ascribed to them in this section unless 21
otherwise clearly indicated by the context in which they are used: 22
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(a) "Bureau" means the Jackson Convention and Visitors 23
Bureau. 24
(b) "Council" means the City Council of the City of 25
Jackson, Mississippi. 26
(c) "Hotel" or "motel" means and includes a place of 27
lodging that at any one time will accommodate transient guests on 28
a daily or weekly basis and that is known to the trade as such, 29
and which is located within the city limits of Jackson, 30
Mississippi. Such terms shall not include a place of lodging with 31
ten (10) or less rental units. 32
(d) "Mayor" means the Mayor of the City of Jackson, 33
Mississippi. 34
(e) "Restaurant" means and includes all places where 35
prepared food is sold and whose annual gross proceeds of sales or 36
gross income for the preceding calendar year equals or exceeds One 37
Hundred Thousand Dollars ($100,000.00), and which are located 38
within the city limits of Jackson, Mississippi. The term 39
"restaurant" shall not include any nonprofit organization that is 40
exempt from federal income taxation under Section 501(c)(3) of the 41
Internal Revenue Code. For the purpose of calculating gross 42
proceeds of sales or gross income, the sales or income of all 43
establishments owned, operated or controlled by the same person, 44
persons or corporation shall be aggregated. 45
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Section 2. There is hereby created the Jackson Convention 46
and Visitors Bureau to be constituted and appointed as provided in 47
Section 3 of this act. 48
Section 3. (1) The terms of the current members of the 49
Jackson Convention and Visitors Bureau shall expire on July 1, 50
2019. Thereafter the bureau shall consist of nine (9) members, 51
who shall be appointed, qualify and take office within ninety (90) 52
days after July 1, 2019, and the appointments to the bureau and, 53
if applicable, the initial terms of the appointments made on or 54
after July 1, 2019, shall be as follows: 55
(a) The two (2) hotel/motel members representing hotel 56
or motel properties located within the city limits of Jackson, 57
Mississippi, who are members of the Capital Center Convention 58
Center Commission. 59
(b) The two (2) restaurant members appointed who are 60
members of the Capital Center Convention Center Commission. 61
(c) One (1) member representing the business community 62
in the City of Jackson appointed by the mayor with confirmation by 63
the council for a term of two (2) years. This member and his or 64
her successors shall be appointed by the mayor with confirmation 65
by the council after being selected from a panel of two (2) names 66
submitted by the Jackson Chamber of Commerce. The names submitted 67
by the Jackson Chamber of Commerce shall be those of persons who 68
represent businesses located within the city limits of Jackson, 69
Mississippi. 70
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(d) One (1) member representing the arts community in 71
the City of Jackson appointed by the mayor with confirmation by 72
the council for a term of two (2) years. 73
(e) One (1) member representing the education community 74
appointed by the mayor with confirmation by the council for a term 75
of four (4) years. 76
(f) One (1) member representing the attractions 77
industry in the City of Jackson appointed by the mayor with 78
confirmation by the council for a term of two (2) years. This 79
member and his or her successors shall be residents of the City of 80
Jackson appointed by the mayor with confirmation by the council 81
after being selected from a panel of two (2) names submitted by 82
the Metro Jackson Attractions Association. 83
(g) One (1) at-large member appointed by the mayor with 84
confirmation by the council for a term of four (4) years. 85
(2) (a) All succeeding appointments shall be made for a 86
term of four (4) years from the date of expiration of the initial 87
appointment. Any vacancy which may occur shall be filled by the 88
mayor within ninety (90) days after such vacancy occurs in the 89
same manner as the original appointment and shall be made for the 90
unexpired term. Each member of the bureau shall serve until his 91
or her successor is appointed and qualified; however, no member 92
shall serve longer than ninety (90) days after the expiration of 93
his or her term at which time the membership shall be vacant until 94
an appointment is made under subsection (1) of this section. 95
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(b) No member of the bureau shall be an employee of the 96
City of Jackson or Hinds County. No member of the bureau shall be 97
an elected official. 98
(c) The General Manager of the Capital City Convention 99
Center shall serve as an ex officio nonvoting member of the 100
bureau. 101
(3) Any member may be disqualified and removed from office 102
for any one (1) of the following reasons: 103
(a) Conviction of a felony; or 104
(b) Failure to attend three (3) consecutive meetings 105
without just cause; or 106
(c) Illegal use of a bureau motor vehicle as provided 107
in Section 12 of this act. 108
If a member of the bureau is removed for one (1) of the above 109
reasons, the vacancy shall be filled in the manner prescribed in 110
this section. 111
Section 4. Before entering upon the duties of the office, 112
each appointed member of the bureau shall enter into and give bond 113
to be approved by the Secretary of State of Mississippi in the sum 114
of Twenty-five Thousand Dollars ($25,000.00), conditioned upon the 115
faithful performance of his or her duties. Such bond shall be 116
payable to the State of Mississippi and, in the event of a breach 117
thereof, suit may be brought by the State of Mississippi for the 118
benefit of the bureau. 119
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Section 5. When the members of the bureau shall have been 120
appointed and qualified as set forth herein, they shall establish 121
quarters and conduct a meeting after giving not less than ten (10) 122
days' notice of the time and place of such meeting by registered 123
mail, postage prepaid, directed to each appointed member of the 124
bureau at his or her regular address given to the Secretary of 125
State at the time of his or her qualification and posting bond. 126
At such meeting a quorum shall consist of a majority of the 127
members of the bureau and a majority of those members attending 128
shall elect a president and secretary, both of whom shall be 129
members of the bureau, and adopt such rules and regulations as may 130
govern the time and place for holding subsequent meetings, regular 131
and special, and other rules and regulations not inconsistent with 132
the provisions of this act. 133
The bureau is further authorized to contract for the 134
employment of personnel, supplies, furnishings and other 135
facilities necessary to administer the affairs and duties of the 136
bureau and to pay for same out of the revenue provided by this 137
act. 138
Section 6. The bureau shall have jurisdiction and authority 139
over all matters relating to the establishment, promotion and 140
development of tourism and conventions and related matters within 141
the City of Jackson, Mississippi. 142
The bureau is authorized to contract for the furnishing, 143
equipping and operation of any facilities necessary or useful in 144
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the promotion of tourism and conventions, to receive and expend, 145
subject to the provisions of this act, revenues from any source. 146
Section 7. (1) For the purpose of providing funds for the 147
promotion of tourism and conventions, there is hereby levied, 148
assessed and shall be collected from every person engaging in or 149
doing business in the City of Jackson, Mississippi, as specified 150
herein, a tax which may be cited as a "tourist and convention 151
tax," which shall be in addition to all other taxes now imposed, 152
as hereinafter provided. 153
(2) (a) Such tax shall be one percent (1%) of the gross 154
proceeds of sales of restaurants, hotels and motels, including, 155
but not limited to, sales of beer and alcoholic beverages sold to 156
be consumed on the premises. 157
(b) In addition to the tax authorized in paragraph (a) 158
of this subsection, there is authorized a tax of one percent (1%) 159
of the gross proceeds of room rentals of hotels and motels, and 160
one-half percent (1/2%) of the gross proceeds of sales of 161
restaurants, including, but not limited to, sales of beer and 162
alcoholic beverages sold to be consumed on the premises. 163
(3) Persons liable for the tax imposed herein shall add the 164
amount of tax to the sales price or gross proceeds of sales, and 165
in addition thereto shall collect, insofar as practicable, the 166
amount of the tax due by him from the person receiving the 167
services or goods at the time of payment therefor. 168
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(4) Such tax shall be collected by and paid to the 169
Department of Revenue on a form prescribed by the Department of 170
Revenue, in the same manner that state sales taxes are computed, 171
collected and paid; and the full enforcement provisions and all 172
other provisions of Chapter 65, Title 27, Mississippi Code of 173
1972, shall apply as necessary to the implementation and 174
administration of this act. 175
(5) The proceeds of such tax, less three percent (3%) 176
thereof which shall be retained by the Department of Revenue to 177
defray the cost of collection, shall be paid to the city on or 178
before the fifteenth day of the month following the month in which 179
collected by the Department of Revenue. The city, in turn, shall 180
remit the funds to the bureau not later than ten (10) days after 181
receiving the funds from the Department of Revenue. 182
(6) The proceeds of the tax shall not be considered by the 183
city as general fund revenues and shall be dedicated solely for 184
the purpose of carrying out programs and activities which are 185
designated by the Jackson Convention and Visitors Bureau and which 186
are designed to attract conventions and tourists into Jackson, 187
Mississippi. 188
(7) As a condition of the receipt of any funds provided by 189
the bureau for the support of any event, the person or 190
organization receiving such funds shall provide the bureau with a 191
written accounting of all expenditures of such funds. Such 192
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accounting shall be made available to the public under the 193
provisions of the Mississippi Public Records Act of 1983. 194
Section 8. (1) Before the taxes authorized by Section 195
7(2)(a) of this act shall be imposed, the governing authorities of 196
the City of Jackson shall adopt a resolution declaring their 197
intention to levy the tax, setting forth the amount of such tax 198
and establishing the date on which this tax initially shall be 199
levied and collected. This date shall be not less than the first 200
day of the second month from the date of adoption of the 201
resolution. 202
The resolution shall be published in a local newspaper at 203
least twice during the period from the adoption of the resolution 204
to the effective date of the taxation prescribed in this act, with 205
the last publication being made no later than ten (10) days prior 206
to the effective date of such taxation. A certified copy of the 207
resolution shall be furnished to the Department of Revenue at 208
least thirty (30) days prior to the date on which the tax shall be 209
initially levied and collected. 210
(2) If the tax levied under Section 7(2)(a) of this chapter 211
was imposed without a vote of the electorate, the governing 212
authorities of the City of Jackson, Mississippi, shall, within 213
sixty (60) days after the effective date of Senate Bill No. 2910, 214
2015 Regular Session, by resolution spread upon their minutes, 215
declare the intention of the governing authorities to continue 216
imposing the tax and describe the tax levy including the tax rate, 217
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annual revenue collections and the purposes for which the proceeds 218
are used. The resolution shall be published once each week for at 219
least three (3) consecutive weeks in a newspaper having a general 220
circulation in the city. The first publication of the notice 221
shall be made within fourteen (14) days after the governing 222
authorities adopt the resolution declaring their intention to 223
continue the tax. If, on or before the date specified in the 224
resolution for filing a written protest, which date shall be not 225
less than forty-five (45) days and not more than sixty (60) days 226
after the governing authorities adopt the resolution, twenty 227
percent (20%) or one thousand five hundred (1,500), whichever is 228
less, of the qualified electors of the city file a written 229
petition against the levy of the tax, an election shall be called 230
and held with the election to be conducted at the next special 231
election day as such is defined by Section 23-15-833, Mississippi 232
Code of 1972, occurring more than sixty (60) days after the date 233
specified in the resolution for filing a written protest. The tax 234
shall not be continued unless authorized by a majority of the 235
qualified electors of the city, voting at the election. If the 236
majority of qualified electors voting in the election vote against 237
the imposition of the tax, the tax shall cease to be imposed on 238
the first day of the month following certification of the election 239
results by the election commissioners of the city to the governing 240
authorities. The governing authorities shall notify the 241
Department of Revenue of the date of the discontinuance of the tax 242
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and shall publish sufficient notice thereof in a newspaper 243
published or having a general circulation in the city. If no 244
protest is filed, then the governing authorities shall state that 245
fact in their minutes and may continue the levy and assessment of 246
the tax. 247
This subsection shall not apply if the revenue from the tax 248
authorized by this chapter has been contractually pledged for the 249
payment of debt incurred prior to the effective date of Senate 250
Bill No. 2910, 2015 Regular Session, until such time as the debt 251
is satisfied. Once the debt has been satisfied, the governing 252
authorities shall, within sixty (60) days, adopt a resolution 253
declaring the intention of the governing authorities to continue 254
the tax which shall initiate the procedure described in subsection 255
(1) of this section. 256
(3) Before any tax authorized under Section 7(2)(b) of this 257
act may be imposed, the governing authorities of the City of 258
Jackson, Mississippi, shall adopt a resolution declaring their 259
intention to levy the tax, setting forth the amount of the tax to 260
be imposed, the date upon which the tax shall become effective and 261
calling for an election to be held on the question. The date of 262
the election shall be fixed in the resolution. Notice of the 263
intention and the election shall be published once each week for 264
at least three (3) consecutive weeks in a newspaper published or 265
having a general circulation in the city, with the first 266
publication of the notice to be made not less than twenty one (21) 267
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days before the date fixed in the resolution for the election and 268
the last publication to be made not more than seven (7) days 269
before the election. At the election, all qualified electors of 270
the city may vote, and the ballots used in the election shall have 271
printed thereon a brief statement of the amount and purposes of 272
the proposed tax levy and the words "FOR THE TAX" and, on a 273
separate line, "AGAINST THE TAX" and the voters shall vote by 274
placing a cross (X) or check (✓) opposite their choice on the 275
proposition. When the results of the election shall have been 276
canvassed and certified, the city may levy the tax if sixty 277
percent (60%) of the qualified electors who vote in the election 278
vote in favor of the tax. At least thirty (30) days before the 279
effective date of the tax, the governing authorities shall furnish 280
to the Department of Revenue a certified copy of the resolution 281
evidencing the tax. 282
Section 9. Before the expenditure of funds herein 283
prescribed, a budget reflecting the anticipated receipts and 284
expenditures for such purposes as promotion, advertising and 285
operation, shall be approved by the bureau. The first budget of 286
receipts and expenditures shall cover the period beginning with 287
the effective date of the tax and ending with the end of the 288
city's fiscal year, and thereafter the budget shall be on the same 289
fiscal basis as the budget of the City of Jackson. 290
Section 10. Accounting for receipts and expenditures of the 291
funds herein described shall be the responsibility of the bureau 292
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and shall be made separately from the accounting of receipts and 293
expenditures of the general fund and any other funds of the 294
municipality to which it is originally paid. The records 295
reflecting the receipts and expenditures of the funds prescribed 296
herein shall be audited annually by an independent certified 297
public accountant, and such accountant shall make a written report 298
of his or her audit to the City Clerk of Jackson and to the 299
bureau. The complete audit shall be made available by the bureau 300
to any person who requests a copy, under the provisions of 301
Sections 25-61-1 through 25-61-17, Mississippi Code of 1972, also 302
known as the "Mississippi Public Records Act of 1983." The audit 303
shall be made and completed as soon as practicable after the close 304
of the fiscal year, and the expenses of such audit may be paid 305
from the funds derived pursuant to Section 7 of this act. The 306
State Auditor of Public Accounts shall have the authority to 307
conduct audits of the bureau. 308
Section 11. The bureau shall not contract with any person 309
who is related to an employee of the bureau within the third 310
degree or who is the spouse of an employee of the bureau, nor 311
shall the bureau contract with a business entity of which an 312
employee of the bureau is an officer, director, owner, partner or 313
employee, or is a holder of more than ten percent (10%) of the 314
fair market value, or from which an employee of the bureau or his 315
or her relative within the third degree derives more than One 316
Thousand Dollars ($1,000.00) in annual income, or over which an 317
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employee of the bureau or his or her relative within the third 318
degree exercises control. 319
Section 12. No motor vehicle owned or leased by the bureau 320
shall be operated by any member or employee of the bureau except 321
in the performance of his or her official duties directly related 322
to the business of the bureau. Any violation of this prohibition 323
may be punished by removal from office or employment. 324
Section 13. The bureau shall be subject to Sections 25-61-1 325
through 25-61-17, Mississippi Code of 1972, also known as the 326
"Mississippi Public Records Act of 1983." 327
Section 14. (1) (a) The Joint Legislative Committee on 328
Performance Evaluation and Expenditure Review (PEER Committee) 329
shall conduct a review of the bureau, which shall include, but not 330
be limited to, accounting practices, office operations, 331
administration, staffing, resource utilization and other best 332
practices of facility management. The review shall be provided to 333
the Lieutenant Governor, Speaker of the House, the Chairman of the 334
Senate Local and Private Committee, the Chairman of the House of 335
Representatives Local and Private Committee, each member of the 336
Senate and House of Representatives who represents a portion of 337
the City of Jackson, the mayor and members of the council by not 338
later than December 15, 2018. The report shall also be posted on 339
the PEER Committee website. 340
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(b) The PEER Committee may contract with a private 341
contractor or contractors to conduct the review, or any part or 342
parts thereof required by this section. 343
(2) (a) In the event that the PEER Committee determines 344
that contractors should be used, it shall seek competitive 345
proposals for services and select the lowest and best proposal or 346
proposals. 347
(b) The bureau shall be legally and unconditionally 348
obligated to pay the expenses of any work performed by any such 349
contractor or contractors utilized by the PEER Committee as 350
provided in paragraph (c) of this subsection to perform the work 351
described in subsection (1) of this section. 352
(c) Upon completion of the review and after the 353
Executive Director of the PEER Committee has accepted the work 354
product of the contractor or contractors, the contractor or 355
contractors utilized shall submit to the bureau an invoice or 356
invoices for the costs of services rendered in an amount not to 357
exceed One Hundred Thousand Dollars ($100,000.00), in the 358
aggregate. In the event that the contractor or contractors are 359
not paid within forty-five (45) days of submitting the invoice or 360
invoices, the contractor or contractors shall notify the PEER 361
Committee of the failure to make payment. In such case, the 362
Executive Director of the PEER Committee shall give notice to the 363
Commissioner of Revenue. Upon receipt of the notice, the 364
Commissioner of Revenue shall immediately impound the revenue from 365
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ST: City of Jackson; extend repealer on CVB,
and authorize additional 1% hotel/motel tax 1/2%
restaurant tax.
the tax levied by authority of this act until such time as 366
sufficient funds are accumulated to pay the contractor or 367
contractors. At that time, the Department of Revenue shall pay 368
the invoice or invoices from the impounded funds. 369
(d) The review required by this section shall be 370
prepared for the purpose of benefiting the City of Jackson in the 371
administration of its visitors' and convention programs, and for 372
the purpose of assisting the Legislature in determining the need 373
for continued authorization of the taxes levied by this act. 374
Section 15. This act shall stand repealed from and after 375
July 1 * * *, 2030. 376
SECTION 2. This act shall take effect and be in force from 377
and after its passage. 378