Hotel Tax Levy Resolution by City of Louisville

 A printable pdf version of the signed resolution is available by clicking here.


There then came on for consideration the matter of the intent of the Board of Aldermen of Louisville, Mississippi (the “City”) to levy a tax on the gross proceeds from room rentals of all hotels or motels located in the City.  Following a discussion of the matter, Alderman Richard Caperton moved the adoption of the following resolution:

A RESOLUTION OF THE BOARD OF ALDERMEN OF LOUISVILLE, MISSISSIPPI (THE “CITY”), STATING ITS INTENT TO LEVY A TAX (THE “TAX LEVY”) ON THE GROSS PROCEEDS FROM ROOM RENTALS OF ALL HOTELS OR MOTELS LOCATED IN THE CITY TO BE EXPENDED TO PROMOTE TOURISM AND PARKS AND RECREATION WITHIN THE CITY PURSUANT TO HOUSE BILL 1595, LOCAL AND PRIVATE LEGISLATION, OF THE 2013 REGULAR SESSION OF THE MISSISSIPPI LEGISLATURE; CALLING FOR AND GIVING NOTICE OF A REFERENDUM IN CONNECTION THEREWITH; AUTHORIZING THE HIRING OF BUTLER, SNOW, O’MARA, STEVENS & CANNADA, PLLC TO SUBMIT THIS RESOLUTION TO THE UNITED STATES ATTORNEY GENERAL FOR PRECLEARANCE UNDER SECTION 5 OF THE VOTING RIGHTS ACT; AND FOR  ALL OTHER RELATED PURPOSES.
WHEREAS, the Board of Aldermen (the "Board") of Louisville, Mississippi (the "City"), hereby finds, determines, adjudicates and declares as follows:
1. Under the authority of House Bill 1595, Local and Private Legislation, of the 2013 Regular Session of the Mississippi Legislature (the "Act”:), (i) the City is authorized to levy, assess and collect from every person, firm, corporation or other entity operating hotels or motels in the City which consist of six (6) or more guest rooms, a tax, in addition to all other taxes or assessments now imposed, which shall not exceed two percent (2%) of the gross proceeds from room rental of all hotels or motels in the City which consist of six (6) or more guest rooms (the “Tax Levy”), and (ii) the City is authorized to approve the levy of and the pledge of the Tax Levy in promoting tourism and parks and recreation within the City as authorized by the Act.
2. Pursuant to  the Act, prior to the imposition of the Tax Levy, the City shall adopt a resolution declaring its intention to levy the taxes, setting forth the amount of such tax to be imposed, the date upon which such taxes shall become effective and calling for a referendum to be held on the question.
3. The City, pursuant to the Act, desires to authorize the Tax Levy, and finds it appropriate and in the public interest for the Board to authorize the Tax Levy and to provide for a referendum on the question of the Tax Levy.
NOW, THEREFORE, BE IT RESOLVED by the Board as follows:
SECTION 1.   The Board hereby declares its intent to, and hereby covenants that it will, levy the Tax Levy in the amount provided herein to promote tourism and parks and recreation within the City.
SECTION 2.   Pursuant to and in accordance with the Act, the amount of the Tax Levy to be imposed shall not exceed two percent (2%) of the gross proceeds from room rental of all hotels or motels in the City which consist of six (6) or more guest rooms, and the Tax Levy shall become effective beginning August 1, 2013, only if at least sixty percent (60%) of the qualified electors who vote in the referendum called for herein vote in favor of the Tax Levy.
SECTION 3.   A referendum shall be and the same is hereby called and ordered to be held within Louisville, Mississippi, on the same day as the regularly scheduled municipal elections of Tuesday, the 4th day of June, 2013, for the purpose of submitting to the qualified electors of the City whether or not the City shall impose the Tax Levy to fund the promotion of tourism and parks and recreation within the City.
SECTION 4.   That the referendum shall be held in conjunction with municipal elections  in the following normal polling places in the City:
Polling Places:
Ward 1, Louisville Coliseum, 201 Ivy Avenue, Louisville, MS
Ward 2, Old National Guard Armory, 503 Pontotoc Street, Louisville, MS
Ward 3, Voting Building, Lovorn Tractor Company, 713 East John C. Stennis Drive, Louisville, MS
Ward 4, Louisville Housing Authority Community Center, 605 West Main Street, Louisville, MS

SECTION 5.   The polling places for the referendum shall be opened at 7:00 o'clock in the morning and shall be kept open until 7:00 o'clock in the evening of the aforementioned date, and all qualified electors of the City will be entitled to vote in the referendum.
SECTION 6.   That the City Clerk shall give not less than three weeks notice of the referendum by publica tion of the notice thereof in The Winston County Journal, a newspaper published in the City and having a general circulation among the people of the aforementioned City and qualified under the Act, and related statutes.  The notice shall be published once a week for at least three consecu tive weeks preceding the date of the referendum, the first of which publication shall be made not less than twenty-one (21) days prior to the date of the referendum and the last of which publication shall be made not more than seven (7) days prior to the date of the referendum. The notice shall be in substantially the following form, to-wit:
NOTICE OF INTENT TO REFERENDUM
LOUISVILLE, MISSISSIPPI
NOTICE is hereby given to the qualified electors of Louisville, Mississippi (the "City"), that (1) the City intends to levy a tax to be expended to promote tourism and parks and recreation within the City, which tax to be levied shall become effective beginning August 1, 2013 and (2) call the referendum to be held in conjunction with municipal elections in the City on Tuesday, the 4th day of June, 2013, for the purpose of submitting to the qualified electors of the City the following proposition:
PROPOSITION
Shall Louisville, Mississippi, levy, assess and collect from every person, firm, corporation or other entity operating hotels or motels in the City which consist of six (6) or more guest rooms, a tax, in addition to all other taxes or assessments now imposed, which shall not exceed two percent (2%) of the gross proceeds from room rentals of all hotels or motels in the City?
That the tax to be levied is to be expended to promote tourism and parks and recreation within the City, and that the tax to be levied shall become effective beginning August 1, 2013.
The referendum will be held in the following normal polling places in the City:
Ward 1, Louisville Coliseum, 201 Ivy Avenue, Louisville, MS
Ward 2, Old National Guard Armory, 503 Pontotoc Street, Louisville, MS
Ward 3, Voting Building, Lovorn Tractor Company, 713 East John C. Stennis Drive, Louisville, MS
Ward 4, Louisville Housing Authority Community Center, 605 West Main Street, Louisville, MS

The polling places for the referendum will be opened at 7:00 o'clock a.m. and will be kept open until 7:00 o'clock p.m. of the aforementioned date, and the referendum will be held and conducted, as far as practicable in accordance with the laws regulating general referenda in the State of Mississippi and in the City.
All qualified electors of the City will be entitled to vote in the referendum.
By order of the Board of Aldermen of Louisville, Mississippi, this the 2nd day of April, 2013.
/s/ _Will Hill____________________
Will Hill
Mayor, City of Louisville, Mississippi

PUBLISH:  May 15, 22 and 29, 2013
SECTION 7.   That the referendum will be held and conducted by the Election Commissioners of the City and shall be conducted as far as practicable, in accordance with the laws regulating general referenda in the State of Mississippi, and in the City.  When the Election Commissioners shall have received the returns of the referendum and ascertained the result thereof, they shall, after having canvassed the same, forthwith make and return thereof to the Board of Aldermen of the City, by filing a report setting out their action in the holding of the referendum and the result thereof.
SECTION 8.   That the ballots to be used at the referendum shall be in substantially the following form, to-wit:
OFFICIAL BALLOT
REFERENDUM
LOUISVILLE, MISSISSIPPI
Tuesday, the 4th day of June, 2013
STATEMENT
This proposed levy authorizes a hotel/motel room tax in Louisville, Mississippi by a rate not to exceed two percent (2%) of the gross proceeds of room rentals.  Hotel or motel shall mean any establishment which consists of six (6) or more guest rooms. The levy will be paid by people staying in hotel or motel rooms in Louisville, Mississippi, and would provide funds to promote tourism and parks and recreation within Louisville, Mississippi.
FOR THE HOTEL-MOTEL TAX TO PROVIDE
FUNDS TO PROMOTE TOURISM AND PARKS AND
RECREATION WITHIN LOUISVILLE, MISSISSIPPI:

AGAINST THE HOTEL-MOTEL TAX TO PROVIDE
FUNDS TO PROMOTE TOURISM AND PARKS AND
RECREATION WITHIN LOUISVILLE, MISSISSIPPI:

(Place a cross (X) or a check mark (√) in the square opposite your choice on the proposition)
On the reverse side of each ballot there shall be printed substantially the following:
OFFICIAL BALLOT
REFERENDUM
LOUISVILLE, MISSISSIPPI
Tuesday, the 4th day of June, 2013
_______________________ Precinct
SECTION 9.   That the Chairperson of the City of Louisville Election Commission, shall be and such person is hereby designated and appointed to have the ballots prepared and printed for use in the holding of the referendum.
SECTION 10.   That the Tax Levy shall be imposed only in the event (i) that the levy thereof be assented to by at least sixty percent (60%) of the qualified electors of the City voting thereon at the referendum; and (ii) the City shall receive preclearance of this resolution under Section 5 of the Voting Rights Act of 1965, as amended, 42 U.S.C. § 1973c.
SECTION 11.   That the City Clerk be and is hereby authorized and directed to forthwith prepare a true and correct copy of this resolution and to certify the same to the Election Commissioners within the City, as and for their warrant and authority for the holding of the referendum as herein provided and required by the laws of the State of Missis sippi.
SECTION 12.   That the Board authorizes the hiring of the law firm Butler, Snow, O’Mara, Stevens & Cannada, PLLC for the purposes of carrying out this resolution and the Act and such firm is hereby authorized and directed to submit this resolution to the United States Attorney General for preclearance under Section 5 of the Voting Rights Act.
SECTION 13.   All funds derived from such Tax Levy shall be expended by the City in the manner prescribed by the Act.
SECTION 14.   In the event any section of this resolution shall be determined to be unenforceable or null and void the remainder of this resolution shall nevertheless remain in full force and effect.
Following the reading of the foregoing resolution, Alderman _______________ seconded the motion for its adoption.  The Mayor put the question to a roll call vote, and the result was as follows:
Alderman Eugene Crosby voted:  
Alderman Richard Caperton voted:  
Alderwoman Frances Ball voted:  
Alderwoman Gwenita Mays voted:  
Alderwoman Judy McLeod voted:  

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The motion having received the affirmative vote of a majority of the members present, the Mayor declared the motion carried and the resolution adopted this the 2nd day of April, 2013
CITY OF LOUISVILLE, MISSISSIPPI


_________________________________________
Will Hill
Mayor, City of Louisville, Mississippi


ATTEST:



City Clerk

(SEAL)