Bill Text: MS SB2614 | 2014 | Regular Session | Introduced
Bill Title: Motor vehicle privilege tax; increase the period of time within which a newly acquired motor vehicle must be registered.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Failed) 2014-02-04 - Died In Committee [SB2614 Detail]
Download: Mississippi-2014-SB2614-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Finance
By: Senator(s) Smith, Tindell, Massey
Senate Bill 2614
AN ACT TO AMEND SECTION 27-19-63, MISSISSIPPI CODE OF 1972, TO INCREASE FROM 7 WORKING DAYS TO 14 BUSINESS DAYS THE PERIOD OF TIME WITHIN WHICH A NEWLY ACQUIRED MOTOR VEHICLE MUST BE REGISTERED; TO AMEND SECTIONS 27-19-40 AND 27-19-141, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-63, Mississippi Code of 1972, is amended as follows:
27-19-63. (1) Except as otherwise provided in this section, the privilege license tax levied by the provisions of this article shall be paid annually during the anniversary month of the acquisition of the vehicle. The privilege license tax levied shall be based on a period of twelve (12) months, even though the actual time from the acquisition of the vehicle to the end of the anniversary month of the next succeeding year may be more than twelve (12) months. Any person subject to the provisions of this article shall have an additional fifteen (15) days from the end of the anniversary month in which to purchase the tag and/or decals and to pay the privilege license tax without being in violation of this section. Any person owning a vehicle subject to taxation under the provisions of this article who fails or refuses to pay such tax and obtain the privilege license required within the prescribed period of time shall be guilty of violating the provisions of this article, and shall be liable for the amount of such tax plus a penalty as provided for in this section. If the person owning a vehicle subject to taxation under the provisions of this article does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of his tag and decals to the date on which he makes application for the privilege license, he shall pay such license tax for a period of twelve (12) months beginning with the first day of the month in which he applies for such privilege license. The owner shall submit an affidavit with his application attesting to the fact that his vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of his tag and decals to the date on which he makes application for the privilege license.
(2) Except as may be otherwise provided in subsection (3) of this section, the privilege license tax levied by the provision of this article on operators of motor vehicles in excess of ten thousand (10,000) pounds, gross vehicle weight, apportioned vehicles, rental and commercial trailers and buses shall be due annually during the anniversary month which shall be established by the Commissioner of Revenue; however, there shall be an additional fifteen (15) days from the end of the anniversary month in which to file an application with the department and pay the privilege license tax. The annual license tag and/or decals issued by the department for the license tax year shall be valid for a period of time to be determined by the chairman but not to exceed fifteen (15) months following the anniversary month; provided, however, this does not extend the time for filing the application with the department and the payment of the license tax. Any person who fails or refuses to pay such tax and obtain the privilege license required when due shall be guilty of violating the provision of this article and shall be liable for the entire amount of such tax from the date the liability was incurred, plus penalty as provided for in this section.
(3) The privilege license tax levied by the provisions of this article on operators of a motor vehicle that is in a corporate fleet or an individual fleet registered under Section 27-19-66 or a trailer in a fleet registered under Section
27-19-66.1 shall be due annually during the anniversary month which shall be established by the Commissioner of Revenue for corporate fleets and trailer fleets, and by the county tax collectors for individual fleets; however, there shall be an additional fifteen (15) days from the end of the anniversary month in which to file an application with the department or the county tax collector, as the case may be, and to purchase the tag or renew the registration of such motor vehicle and pay the privilege license tax. The department or the county tax collector, as the case may be, shall issue a tag or renew the annual registration of such motor vehicle for the license tax year only after all ad valorem taxes and privilege taxes due on such motor vehicle have been paid. Any person who fails or refuses to pay the privilege tax and obtain the privilege license required when due shall be guilty of violating the provisions of this article and shall be liable for the entire amount of such tax from the date the liability was incurred, plus penalty as provided for in this section.
(4) Penalties shall be assessed on the privilege license tax at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%); however, a penalty of Two Hundred Fifty Dollars ($250.00), in addition to the maximum penalty for delinquency, shall be assessed against any person who is liable for the motor vehicle privilege license tax but who (a) displays an out-of-state license tag on the motor vehicle; or (b) displays a license tag or privilege license decal on the motor vehicle which was issued for another vehicle. The department, for good reason shown, may waive all or any part of the penalties imposed. No private passenger vehicle registered under this chapter shall have displayed on the front of such vehicle, or elsewhere, the official license tag of another state, whether or not such license tag has expired. Law enforcement officers of this state may remove from private passenger vehicles any out-of-state license tags so displayed.
(5) The requirement that the privilege tax be paid during the anniversary month of each year shall not apply in the following cases:
(a) When a motor
vehicle is acquired, the owner or operator of the vehicle purchased shall have * * * fourteen (14)
business days, exclusive of the date of delivery, after the vehicle has
been delivered to him, within which to make the application for the required
privilege license, otherwise such person shall be liable for penalty as
provided for in this section. * * * However, * * * when any person shall acquire a vehicle as
herein provided, and it shall be necessary that * * * the vehicle be remodeled, changed
or altered by * * *
the person before * * *same the vehicle is suitable for the purposes for which
it was acquired, then * * *
the person shall have * * * fourteen (14)
business days, exclusive of the day of the completion of * * * the remodeling, change or
alteration, after the completion * * * of the remodeling, change or
alteration within which to make application for the required privilege
license; provided, that if * * * the person fails to make
application within * * *
the period, * * *
the person shall be liable for penalty as provided for in this section.
"Delivery" as used * * * in this subsection shall be
construed to mean receipt of * * * the vehicle by the purchaser * * * at his residence or place of business,
and, in the event the vehicle is purchased at any place other than in the
county of residence or place of business of such person, he shall be entitled
to forty-eight (48) hours within which to transport * * * the vehicle to the county of his
residence or place of business. At all times during such transportation, the
owner or operator of * * *
the vehicle shall have in his possession a true bill of sale, giving the
description of the vehicle, the name and address of the dealer from whom
purchased, the name and address of the owner or operator, and the date on which
the vehicle was acquired. For failure to have such bill of sale in his
possession during the entire time during which the vehicle is being
transported, the owner or operator shall be liable for the annual privilege tax
plus penalty as provided for in this section.
(b) Where a person has
paid the current privilege license tax required by the laws of another state
and applies for a privilege license in this state within thirty (30) days, no
penalty shall be assessed; however, any person who fails to comply * * * shall be liable for the full annual
tax, plus penalty as provided for in this section.
(6) Any nonresident of the
State of Mississippi who has paid the current privilege license required by the
laws of another state upon a private carrier of passengers, and thereafter
becomes a resident of the State of Mississippi, or brings such vehicle into the
State of Mississippi for use in connection with his business in this state, or
who is gainfully employed in this state shall be entitled to operate * * * the vehicle without obtaining a
privilege license in this state for a period of not more than thirty (30) days.
"Resident" for the purpose of registration and operation of motor vehicles shall include, but not be limited to, the following:
(a) Any person, except
a tourist or out-of-town student, who owns, leases or rents a place within the
state and occupies * * *
it as a place of residence.
(b) Any person who engages in a trade, profession or occupation in this state or who accepts employment in other than seasonal agricultural work.
SECTION 2. Section 27-19-40, Mississippi Code of 1972, is amended as follows:
27-19-40. (1) A motor
vehicle dealer or automobile auction may apply to the * * * Department of Revenue
for special in-transit tags or plates, which when properly displayed shall
authorize the motor vehicle dealer or automobile auction to operate a motor
vehicle upon the highways of this state without paying the annual highway
privilege tax upon such vehicle and without attaching any other license tag or
plate to such vehicle, if:
(a) The movement of the motor vehicle is for the purpose of sale of such vehicle to another motor vehicle dealer or automobile auction;
(b) The motor vehicle is being moved from the place of business of one motor vehicle dealer or automobile auction to the place of business of another motor vehicle dealer or automobile auction; and
(c) The special in-transit
tag or plate is displayed in plain view on the motor vehicle in the manner
prescribed by the * * * Department of Revenue.
(2) A motor vehicle dealer
or automobile auction may apply for a temporary tag or plate to be used when a
motor vehicle in this state is sold by the motor vehicle dealer or automobile
auction to a nonresident of the State of Mississippi or when a motor vehicle is
sold by a motor vehicle dealer or automobile auction to a Mississippi resident
who may temporarily exit this state before obtaining a Mississippi tag or
plate. Such tag or plate when properly displayed shall authorize the purchaser
of such a motor vehicle to operate the motor vehicle upon the highways of this
state. The temporary tag or plate shall be valid for a period of * * * fourteen (14)
business days, exclusive of the date of purchase, after the date the motor
vehicle is purchased; however, if the temporary tag or plate is issued to a
nonresident of the State of Mississippi, the temporary tag or plate shall be
valid for the number of days within which the nonresident is required to obtain
a permanent motor vehicle license tag or plate by the laws of the nonresident's
state of residence.
(3) The * * * Department of Revenue
shall issue such tags or plates to each motor vehicle dealer or automobile
auction who applies for them upon payment of a fee in an amount equal to Two
Dollars ($2.00) for each in-transit tag or plate and Five Dollars ($5.00) for
each temporary tag or plate.
(4) Whenever a rental company acquires a vehicle from a dealer by sale or otherwise, the rental company may apply for a temporary tag or plate to be issued by the dealer. Such tag or plate, when properly displayed, authorizes the rental company to operate the motor vehicle upon the highways of this state. The temporary tag or plate is valid for a period of thirty (30) full working days, exclusive of the date of delivery. Any dealer issuing a temporary tag under this subsection may collect from the purchaser requesting the issuance of the temporary tag a fee of Five Dollars ($5.00). The penalties established under Section 27-19-63, are not applicable until after the expiration of the thirty-day period under this subsection. For the purposes of this subsection, the term "rental company" means any person or entity in the business of providing primarily motor vehicles to the public under a rental agreement for a rental period not to exceed thirty (30) days.
(5) The tags or plates
authorized pursuant to this section shall be designed by the * * * Department of Revenue.
The * * * Department of Revenue shall adopt rules and
regulations necessary to implement this section, including, but not limited to,
rules and regulations establishing procedures for issuing such tags or plates
and for the use and display of such tags or plates. Each motor vehicle dealer
or automobile auction who is issued tags or plates pursuant to this section
shall keep such records as may be required by the * * * Department of Revenue.
(6) Any motor vehicle dealer or automobile auction who uses a tag or plate issued pursuant to this section for a purpose that is not authorized by this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of One Thousand Dollars ($1,000.00) and the use of all tags or plates issued to such motor vehicle dealer or automobile auction pursuant to this section shall be suspended for a period of one (1) year.
(7) As used in this section, the terms "motor vehicle dealer" and "automobile auction" shall have the meanings ascribed to such terms in Section 27-19-303, Mississippi Code of 1972.
SECTION 3. Section 27-19-141, Mississippi Code of 1972, is amended as follows:
27-19-141. In case any
person, other than a dealer or agent, shall sell, assign or transfer any
vehicle to another person, the person acquiring * * * the vehicle shall register the
vehicle with the county tax collector of his residence or the * * * Department of Revenue
within * * * fourteen (14) business days after * * * the sale, assignment or transfer
and pay the annual privilege license taxes. The seller or transferor shall
remove the license plate from the vehicle and retain * * * it. * * * The license plate must be
surrendered to the issuing authority with the corresponding tax receipt if
required, and credit shall be allowed for the taxes paid for the remaining tax
year on like privilege or ad valorem taxes due on another vehicle owned by the
seller or transferor, or by the seller's or transferor's spouse or dependent
child. Privilege taxes on vehicles registered in excess of ten thousand
(10,000) pounds gross vehicle weight, apportioned vehicles, rental and
commercial trailers and buses, shall be considered like taxes only for vehicles
registered in excess of ten thousand (10,000) pounds gross vehicle weight,
apportioned vehicles, rental and commercial trailers and buses. Privilege or
ad valorem taxes on vehicles with a gross vehicle weight of ten thousand
(10,000) pounds or less shall be considered like taxes only for vehicles with a
gross vehicle weight of ten thousand (10,000) pounds or less. If the seller or
transferor does not elect to receive such credit at the time the license plate
is surrendered, the issuing authority shall issue a certificate of credit to
the seller or transferor, or to the seller's or transferor's spouse or
dependent child, or to any other person, business or corporation, at the
direction of the seller or transferor, for the remaining unexpired taxes
prorated from the first day of the month following the month in which the
license plate is surrendered. Any credit allowed for taxes due or any
certificate of credit issued may be applied to like taxes owed in any county by
the person to whom the credit is allowed or by the person possessing the
certificate of credit. No credit, however, shall be allowed on the charge made
for registration fees and any tag fees. * * * License plates surrendered to the tax
collector shall be retained by him, and in no event shall * * * the license plate be attached to
any motor vehicle after being surrendered to the tax collector, nor shall any
license plate be transferred from one (1) motor vehicle to any other motor
vehicle. Certificates of credit shall be designed and furnished by the
commissioner.
The credit authorized by this section shall not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.
SECTION 4. This act shall take effect and be in force from and after July 1, 2014.
