Bill Text: MS HB1207 | 2011 | Regular Session | Introduced
Bill Title: Distinctive license tags; require issuance to temporary nonresident workers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2011-02-01 - Died In Committee [HB1207 Detail]
Download: Mississippi-2011-HB1207-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Ways and Means
By: Representative Jones (111th) (By Request)
House Bill 1207
AN ACT TO REQUIRE THE ISSUANCE OF DISTINCTIVE TEMPORARY MOTOR VEHICLE LICENSE TAGS TO NONRESIDENT WORKERS; TO DEFINE THE TERM "NONRESIDENT" WORKER; TO REQUIRE THE DEPARTMENT OF REVENUE TO PRESCRIBE RULES AND PROCEDURES FOR THE ISSUANCE OF SUCH TAGS TO NONRESIDENT WORKERS IN THE STATE FOR A PERIOD OF MORE THAN 30 DAYS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) For purposes of this section, a "nonresident worker" is any person who is not a permanent resident of the State of Mississippi but who temporarily is present in the state for a period of more than thirty (30) days while engaging in a trade, profession or occupation in this state. The term "nonresident worker" does not include any person who is in the state as a student or tourist.
(2) Any nonresident worker who is the owner or operator of a private carrier of passengers, pickup truck or other noncommercial motor vehicle which is brought into this state while the worker is temporarily in this state shall register his vehicle and pay a privilege tax to operate the vehicle upon the highways of the State of Mississippi.
(3) The Department of Revenue shall promulgate rules and procedures to provide for the levy and collection of highway privilege taxes under this section. The taxes for a temporary privilege license tag must be levied and collected for a period of three (3) months. The three-month period must begin on the first day of any month of the year and run through the last day of the following third month. The rate of tax for a three-month period shall be an amount equal to twenty-five percent (25%) of the annual rate for Mississippi residents, as set forth under this article.
(4) The Department of Revenue shall provide for the issuance of a distinctive temporary motor vehicle license tag that will facilitate the identification of a nonresident worker's motor vehicle that is taxed on a three-month basis under this section. The temporary license tags required under this section shall be designed by the department and must be displayed conspicuously on the vehicle in the manner prescribed by the department. The month of expiration of the temporary license period must be clearly noted and easily readable on the distinctive license tag.
(5) Upon the expiration of the three-month period for which a temporary license tag has been issued, a nonresident worker may renew the distinctive license tag for an additional three-month period. The department shall prescribe the rules and procedures for the renewal of license tags under this subsection.
SECTION 2. Section 1 of this act shall be codified as a new code section under Chapter 19, Title 27, Mississippi Code of 1972.
SECTION 3. This act shall take effect and be in force from and after July 1, 2011.
