Can DeSoto County's convention tourist promotion tax pay for tourism facilities other than the civic center, like a sports complex or visitor attraction?

Plain-English summary

The DeSoto County Convention and Visitors Bureau wanted to use its convention tourist promotion tax revenue to help operate tourism facilities other than the DeSoto County Civic Center. The Bureau's attorney also asked whether non-tax revenue could be used for the same broader purpose. The AG split the answer.

On the tax money: no. Chapter 1001 of the Local and Private Laws of 1996, the act that authorized the tax, expressly limits proceeds to two purposes. Section 5(2) earmarks the tax for "start-up costs and operation costs of the DeSoto County Convention and Visitors Bureau and any indebtedness or lease payments or other obligations the county may incur for acquisition, construction and maintenance of a civic center." Section 5(6) reinforces that the proceeds are tied to retiring civic-center indebtedness, with operating costs as a secondary use as needed for debt service. The AG read those provisions together with Section 5(1) (the legislative purpose statement, which describes the tax as raising money "for the purpose of acquiring property for the construction of a civic center and the construction and the maintenance of such civic center"). Together, that earmark cannot be stretched to cover other tourism properties.

The opinion leaned on a familiar canon of statutory construction from Moore v. State (Miss. 2019): every clause in a statute must be given effect, and a reading that renders any part superfluous is to be avoided. Reading the act to permit tax proceeds for any tourism property would make the express civic-center language pointless.

On non-tax money: yes. Section 4(2) of the same act gives the Bureau broad general authority to "purchase, lease or sell real property; own, furnish, equip and operate any and all facilities and equipment necessary or useful in the promotion of the convention business and tourism," and to "receive and expend, subject to the provisions of this act, revenues from any source." That authority covers any property serving the Bureau's mission. The earmark in Section 5(2) only restricts the convention tourist promotion tax proceeds; other Bureau revenue is not similarly restricted.

So the opinion splits the answer by source of funds: tax proceeds stay in their dedicated fund for the civic center and Bureau operations, while the Bureau's other revenue ("revenues from any source") can fund the broader property portfolio under Section 4(2).

What this means for you

DeSoto County Convention and Visitors Bureau: Under the opinion, convention tourist promotion tax proceeds may be spent only on the Bureau's start-up and operation costs and on indebtedness, lease payments, or other obligations the county incurs for acquisition, construction, and maintenance of a civic center, per § 5(2). They may not pay start-up or operation costs for other county facilities and properties intended to draw tourists. Section 5(2) also requires the proceeds be placed in a separate fund apart from the county general fund.

The Bureau's non-tax revenue: The opinion holds that § 4(2) separately authorizes the Bureau to purchase, lease, or sell real property and to own, furnish, equip, and operate facilities useful in promoting convention business and tourism, drawing on revenues from any source other than the earmarked tax.

County officials and CVB attorneys: The opinion reads the § 5(2) earmark narrowly. Citing Moore v. State, it reasons that allowing tax proceeds to fund other tourism facilities would render the act's specific civic-center language superfluous.

Common questions

Can DeSoto County's tourism tax pay for facilities other than the civic center?

No. The opinion concludes that under § 5(2) the convention tourist promotion tax proceeds are limited to the Bureau's costs and civic-center obligations, and may not be used for start-up and operation costs of other county tourism facilities.

Can the Bureau use its other revenue for other tourism facilities?

Yes. The opinion holds that § 4(2) authorizes the Bureau, apart from the tax proceeds, to purchase, lease, or sell real property and to own, furnish, equip, and operate facilities useful in promoting convention business and tourism, using revenues from any source.

Why does the AG read the earmark narrowly?

The opinion gives two grounds: § 5(2) names the civic center specifically, and reading the act to permit any tourism use would make that language superfluous (Moore v. State); and § 5(1) states the tax's purpose as acquiring, constructing, and maintaining a civic center.

What is the convention tourist promotion tax?

It is a local tax authorized for DeSoto County by Chapter 1001 of the Local and Private Laws of 1996, as amended in 2008. The opinion's analysis turns on the specific terms of that act.

Background and statutory framework

DeSoto County's convention tourist promotion tax was authorized by Chapter 1001 of the Local and Private Laws of 1996, as amended on April 23, 2008. The act has two operative parts that this opinion addresses.

Section 4(2) is the Bureau's general powers section. It authorizes the Bureau to "purchase, lease or sell real property; own, furnish, equip and operate any and all facilities and equipment necessary or useful in the promotion of the convention business and tourism," and to "receive and expend, subject to the provisions of this act, revenues from any source." That language is broad on its face and is the source of the Bureau's authority over its non-tax revenue.

Section 5(1) declares the purpose of the tax: "for the purpose of acquiring property for the construction of a civic center and the construction and the maintenance of such civic center to promote convention business and tourism, there is hereby levied . . . a tax which may be cited as a 'convention tourist promotion tax.'"

Section 5(2) is the earmarking provision. It requires the proceeds to be placed in a separate fund and spent only "for the purposes of paying any start-up costs and operation costs of the DeSoto County Convention and Visitors Bureau and any indebtedness or lease payments or other obligations the county may incur for acquisition, construction and maintenance of a civic center for the purposes of promoting convention business and tourism."

Section 5(6) addresses debt service: "The proceeds of the tax shall be used to retire the indebtedness incurred for the purposes authorized in this section and, to the extent needed for debt service as payments become due, the proceeds of the tax may be used to fund start-up costs and operation costs of the DeSoto County Convention and Visitors Bureau."

The interpretive principle: Moore v. State, 287 So. 3d 905, 918 (Miss. 2019), is Mississippi's modern statement of the rule that "a construction which will render any part of a statute inoperative, superfluous, or meaningless is to be avoided." That rule drove the AG's narrow reading of the earmark.

Citations

The governing local act: Chapter 1001 of the Local and Private Laws of 1996, sections 4(2), 5(1), 5(2), 5(6). The interpretive canon: Moore v. State, 287 So. 3d 905, 918 (Miss. 2019).

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2025/11/W.-Hussey-November-12-2025-Proceeds-from-DeSoto-Countys-Convention-Tourist-Promotion-Tax.pdf

Original opinion text

November 12, 2025

William H. Hussey, Esq.
Attorney, DeSoto County Convention and Visitors Bureau
Post Office Box 3977
Jackson, Mississippi 39207-3977

Re: Proceeds from DeSoto County's Convention Tourist Promotion Tax

Dear Mr. Hussey:

The Office of the Attorney General has received your request for an official opinion.

Questions Presented

1. May proceeds collected by the DeSoto County Convention and Visitors Bureau (also referenced as the "Bureau") from DeSoto County's convention tourist promotion tax be used for start-up costs and operation costs for DeSoto County facilities and properties, other than the DeSoto County Civic Center, when said other properties are also intended to draw tourists and convention business to DeSoto County?

2. May revenues and funds of the Bureau, other than direct proceeds from the convention tourist promotion tax, be used for the purchase, lease or sale of real property, or to own, furnish, equip and/or operate other DeSoto County properties and attractions intended to draw tourists/conventions and, specifically, properties/attractions other than the DeSoto County Civic Center?

Brief Response

1. No. As provided by Section 5(2) of Chapter 1001, Local and Private Laws of 1996, as amended April 23, 2008, proceeds collected by the Bureau from DeSoto County's convention tourist promotion tax may be used for start-up costs and operation costs for the Bureau and for indebtedness, lease payments or "other obligations the county may incur for acquisition, construction and maintenance of a civic center." The tax may not be used for start-up costs and operation costs for other DeSoto County facilities and properties intended to draw tourists and convention business to DeSoto County.

2. Yes. Other than the direct proceeds from the convention tourist promotion tax, pursuant to Section 4(2), "[t]he [B]ureau is authorized to . . . purchase, lease or sell real property; own, furnish, equip and operate any and all facilities and equipment necessary or useful in the promotion of the convention business and tourism; . . . receive and expend, subject to the provisions of this act, revenues from any source." (emphasis added).

Applicable Law and Discussion

Section 4(2) of Chapter 1001, Local and Private Laws of 1996, provides the Bureau with general authorization to "purchase, lease or sell real property; own, furnish, equip and operate any and all facilities and equipment necessary or useful in the promotion of the convention business and tourism; . . . receive and expend, subject to the provisions of this act, revenues from any source." (emphasis added). However, Section 5(2) limits such authorization in regard to proceeds from DeSoto County's convention tourist promotion tax:

The proceeds of such taxes shall be placed into a separate fund apart from the county general fund and any other funds of the county, and shall be expended by the DeSoto County Convention and Visitors Bureau for the purposes of paying any start-up costs and operation costs of the DeSoto County Convention and Visitors Bureau and any indebtedness or lease payments or other obligations the county may incur for acquisition, construction and maintenance of a civic center for the purposes of promoting convention business and tourism.

(emphasis added). Section 5(6) goes on to provide:

The proceeds of the tax shall be used to retire the indebtedness incurred for the purposes authorized in this section and, to the extent needed for debt service as payments become due, the proceeds of the tax may be used to fund start-up costs and operation costs of the DeSoto County Convention and Visitors Bureau.

It is the opinion of this office that proceeds collected by the Bureau from DeSoto County's convention tourist promotion tax may be used for start-up costs and operation costs for the Bureau and any obligations incurred of the civic center but not for start-up costs and operation costs for all DeSoto County facilities and properties intended to draw tourists and convention business to DeSoto County. If this were not the case, the language "and any indebtedness or lease payments or other obligations the county may incur for acquisition, construction and maintenance of a civic center," provided in Section 5(2) would be superfluous. See Moore v. State, 287 So. 3d 905, 918 (Miss. 2019) ("The entire statute must be construed together, and effect given to every part, if it can be done without manifestly violating the intent of the legislature. A construction which will render any part of a statute inoperative, superfluous, or meaningless is to be avoided.") (citations and internal quotations omitted). This said, in response to your second question, Section 4(2) otherwise authorizes the Bureau to "purchase, lease or sell real property; own, furnish, equip and operate any and all facilities and equipment necessary or useful in the promotion of the convention business and tourism; . . . receive and expend, subject to the provisions of this act, revenues from any source." (emphasis added).

If this office may be of any further assistance to you, please do not hesitate to contact us.

Sincerely,

LYNN FITCH, ATTORNEY GENERAL
By:

/s/ Maggie Kate Bobo
Maggie Kate Bobo
Special Assistant Attorney General

Footnote 1: Similarly, Section 5(1), regarding the intent behind the creation of the convention tourist promotion tax, provides, "for the purpose of acquiring property for the construction of a civic center and the construction and the maintenance of such civic center to promote convention business and tourism, there is hereby levied . . . a tax which may be cited as a 'convention tourist promotion tax.'"