Mississippi Advisory Opinions September 23, 1992: AGO 000005061 (September 23, 1992)

AGO 000005061.

Dear Mr. Trapp:

Attorney General Mike Moore has received your letter requesting an opinion of this office and has assigned it to me for research and reply.

In your letter you state that, in accordance with a 1983 local and private bill that was amended in 1988, the Corinth Area Tourist Promotion Council was created and a one percent tax has been collected from occupancy of motel/hotel rooms in Alcorn County. You further state that the local and private bill was amended in 1992 to authorize the levy up to a one percent tax on sale of prepared foods and beverages and up to two percent tax on occupancy of hotel/motel rooms.

Since an election has been called on the tax levy authorized under the 1992 amendment, you ask the following questions:

1. "Did the 1992 amendment end the authority to collect the "tourism tax" under the 1983 (as amended in 1988) law until such time as all prerequisites of the 1992 bill were met?"

2. "If the matter is placed on the ballot and a majority of the voters of the county vote against imposition of the tax, would that result in the inability to collect any tourism tax or would continued collection of the tourism tax under the 1983 bill (as amended in 1988) be permitted?"

Section 7 of the 1992 local and private legislation provides that the tax authorized by the bill is supplemental and in addition to taxes which Corinth and Alcorn County are levying and does not restrict present existing taxing authority.

In view of the above provision of the 1992 amendment, it is the opinion of this office that the 1992 legislation cannot be construed to limit existing taxing authority; accordingly, if the vote in the election is against the imposition of the tax, it would not affect the ability of the city and county to continue to collect the tourism tax under the 1983 bill as amended in 1988.

Sincerely,

Giles W. Bryant Special Assistant Attorney General GWB:ph