Bill Text: MS HB1322 | 2011 | Regular Session | Introduced

Mississippi House Bill 1322 (Prior Session Legislation)

Introduced

Bill Title: Taxation; impose excise tax on sales of bottles of certain products, and designate revenue for environmental cleanup.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2011-02-23 - Died In Committee [HB1322 Detail]

Download: Mississippi-2011-HB1322-Introduced.html

MISSISSIPPI LEGISLATURE

2011 Regular Session

To: Ways and Means

By: Representative Banks

House Bill 1322

AN ACT TO IMPOSE AN EXCISE TAX ON EVERY SALE OF A PLASTIC BOTTLE CONTAINING A BEVERAGE OR A PETROLEUM-BASED PRODUCT BY A RETAILER TO A CONSUMER; TO PROVIDE THAT THE RETAILER IS LIABLE FOR THE TAX, AND THE RETAILER SHALL COLLECT THE AMOUNT OF THE TAX FROM THE CONSUMER AT THE TIME OF THE SALE; TO PROVIDE THAT ALL OF THE REVENUE COLLECTED FROM THE TAX IMPOSED BY THIS ACT SHALL BE DEPOSITED INTO THE ENVIRONMENTAL CLEANUP FUND; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE KNOWN AS THE ENVIRONMENTAL CLEANUP FUND, WHICH SHALL BE EXPENDED BY THE COMMISSION ON ENVIRONMENTAL QUALITY FOR THE CLEANUP OF CONTAMINATED OR HAZARDOUS SITES IN THE STATE OF MISSISSIPPI; TO PROVIDE PENALTIES FOR VIOLATIONS OF THIS ACT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. As used in this act, the following words shall be defined as provided in this section, unless the context clearly indicates otherwise:

(a) "Bottle" means any closed or sealed container made of plastic, regardless of size or shape, that contains a beverage for human consumption or a petroleum-based product.

(b) "Commissioner" means the Commissioner of Revenue and his authorized agents and employees.

(d) "Person" means any natural person, partnership, cooperative association, limited liability company, corporation, personal representative, receiver, trustee, assignee or any other legal entity.

(e) "Retailer" means any person who sells a bottle in the State of Mississippi to a consumer.

(f) "Sale" or "sell" means the transfer of title or possession for valuable consideration, regardless of the manner by which the transfer is completed.

SECTION 2. (1) There is imposed an excise tax of One Cent (1�) on every sale of a bottle in the State of Mississippi by a retailer to a consumer. The retailer is liable for the tax imposed under this section, and the retailer shall add the amount of the tax due to the sales price of the bottle and shall collect the amount of the tax due from the consumer at the time the sales price of the bottle is collected.

(2) The tax imposed by this section is in addition to any other taxes that may apply to a retailer that is subject to this act.

SECTION 3. (1) Any retailer liable for the tax imposed by this act shall return, on or before the fifteenth day of every month, to the commissioner under oath of a person with legal authority to bind the retailer, a statement containing its name and place of business, the number of bottles subject to the excise tax imposed by this act that were sold during the preceding month, and any other information required by the commissioner, along with the tax due.

(2) All of the revenue collected from the tax imposed by this act shall be deposited into the Environmental Cleanup Fund created under Section 4 of this act.

SECTION 4. (1) There is created a fund in the State Treasury to be known as the Environmental Cleanup Fund, into which shall be deposited the money required to be deposited in the fund by Section 3 of this act and any other money from any source designated for deposit in the fund. The monies in the fund shall be expended, upon appropriation by the Legislature, by the Commission on Environmental Quality for the cleanup of contaminated or hazardous sites in the State of Mississippi. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.

SECTION 5. (1) Any person subject to the provisions of this act who fails to pay the entire amount of tax imposed by this act by the date that payment is due, or violates any other provision of this act or the rules and regulations promulgated by the commissioner for the enforcement of this act is guilty of a misdemeanor, and is also liable for the amount of the tax due plus a penalty equal to fifty percent (50%) of the tax due. The commissioner shall determine the total amount due and demand payment of all of the taxes and penalties imposed. Interest shall accrue on nonpayment or underpayment of the tax at a rate of twelve percent (12%) per year from the date the tax was due until paid. For good reason shown, the commissioner may waive all or any part of the penalties imposed, but may not waive interest.

(2) All taxes and penalties imposed under this act remaining due and unpaid shall constitute a debt to the State of Mississippi, which may be collected from the person owing the taxes and penalties by suit or otherwise.

(3) All administrative provisions of the Mississippi Sales Tax Law, including those that fix damages, penalties and interest for nonpayment of taxes and for noncompliance with that chapter, and all other requirements and duties imposed upon taxpayers shall apply to all persons liable for the tax under this act. The commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this act as are provided in the Sales Tax Law; however, if there is a conflict between any provisions of that law and this act, then the provisions of this act shall control.

SECTION 6. The commissioner may establish such rules and regulations and provide such procedural measures as he may reasonably think necessary to accomplish the purposes of this act.

SECTION 7. This act shall take effect and be in force from and after July 1, 2010.