Bill Text: MS HB1479 | 2020 | Regular Session | Introduced
Bill Title: Peer-to-Peer Vehicle Sharing Program; create.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2020-03-03 - Died In Committee [HB1479 Detail]
Download: Mississippi-2020-HB1479-Introduced.html
MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Powell
House Bill 1479
AN ACT TO CREATE THE PEER-TO-PEER VEHICLE SHARING PROGRAM ACT; TO DEFINE TERMS FOR THE ACT; TO PROVIDE FOR THE PROGRAM LIABILITY FOR LOSS OR INJURY; TO PROVIDE FOR THE PROGRAM FINANCIAL RESPONSIBILITY REQUIREMENTS; TO PROVIDE FOR THE PROGRAM LIEN NOTIFICATION REQUIREMENTS; TO PROVIDE PEER-TO-PEER VEHICLE OWNER'S INSURER COVERAGE EXCLUSIONS; TO PROVIDE FOR THE PROGRAM RECORD-KEEPING REQUIREMENTS; TO PROVIDE THE PEER-TO-PEER VEHICLE OWNER OR DRIVER INSURER CLAIM CONTRIBUTION RIGHTS AGAINST THE PEER-TO-PEER PROGRAM; TO PROVIDE FOR THE PROGRAM INSURANCE RIGHTS IN PEER-TO-PEER VEHICLES; TO PROVIDE FOR EXEMPTION OF THE PROGRAM AND OWNER FROM VICARIOUS LIABILITY; TO PROVIDE DISCLOSURE REQUIREMENTS OF THE PROGRAM AGREEMENT TO VEHICLE OWNERS AND DRIVERS; TO PROVIDE PROGRAM RESPONSIBILITY FOR EQUIPMENT PLACED IN PEER-TO-PEER VEHICLE; TO PROVIDE PROGRAM SAFETY RECALL NOTIFICATION REQUIREMENTS; TO PROVIDE FOR THE PROGRAM ELECTRONIC NOTICE AND CERTAIN DISCLOSURE; TO AMEND SECTION 63-1-67, MISSISSIPPI CODE OF 1972, TO PROVIDE PEER-TO-PEER VEHICLE LICENSING REQUIREMENTS; TO AMEND SECTION 27-65-231, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PEER-TO-PEER PROGRAM IS SUBJECT TO ADDITIONAL TAX ON SHORT-TERM RENTALS; TO AMEND SECTION 27-65-23, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PEER-TO-PEER PROGRAM IS SUBJECT TO MISSISSIPPI SALES TAX; TO AMEND SECTION 27-65-7, MISSISSIPPI CODE OF 1972, TO INCLUDE THE PEER-TO-PEER PROGRAM IN THE DEFINITION OF "RETAILER" FOR THE PURPOSE OF MISSISSIPPI SALES TAX LAWS; TO AMEND SECTION 83-17-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PEER-TO-PEER PROGRAM IS AUTHORIZED TO OFFER INSURANCE COVERAGE OF PEER-TO-PEER VEHICLES; TO AMEND SECTION 61-3-21, MISSISSIPPI CODE OF 1972, TO PROVIDE CERTAIN REQUIREMENTS FOR PEER-TO-PEER PROGRAMS REGARDING AIRPORT AUTHORITY USAGE AGREEMENTS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act shall be known and may be cited as the "Peer-to-Peer Vehicle Sharing Program Act."
SECTION 2. The following terms shall have the meaning ascribed in this section, unless the context clearly requires otherwise:
(a) "Peer-to-Peer Vehicle Sharing" means the authorized use of a Peer-to-Peer Vehicle by an individual other than a Peer-to-Peer Vehicle Owner through a Peer-to-Peer Vehicle Sharing Program.
(b) "Peer-to-Peer Vehicle Sharing Program" means a person or entity that connects Peer-to-Peer Vehicle Owners with Peer-to-Peer Vehicle Drivers to facilitate the sharing of Peer-to-Peer Vehicles for consideration. A Peer-to-Peer Vehicle Sharing Program is not a Transportation Network Company as defined in Section 77-8-1.
(c) "Peer-to-Peer Vehicle Sharing Program Agreement" means an agreement established through a Peer-to-Peer Vehicle Sharing Program that serves as a contract between the Peer-to-Peer Vehicle Sharing Program, Peer-to-Peer Vehicle Owner, and Peer-to-Peer Vehicle Driver and describes the specific terms and conditions that govern the use of a Peer-to-Peer Vehicle facilitated by the Peer-to-Peer Vehicle Sharing Program, including the Peer-to-Peer Vehicle Sharing Period and location or locations for transfer of control of the Peer-to-Peer Vehicle.
(d) "Peer-to-Peer Vehicle" means a personal motor vehicle that is available for use through a Peer-to-Peer Vehicle Sharing Program for a Peer-to-Peer Vehicle Sharing Period of thirty (30) days or less which is registered as a private passenger vehicle under the laws of this or another state.
(e) "Peer-to-Peer Vehicle Driver" means an individual who has been authorized to drive a Peer-to-Peer Vehicle by a Peer-to-Peer Vehicle Owner under a Peer-to-Peer Vehicle Sharing Program Agreement.
(f) "Peer-to-Peer Vehicle Owner" means the registered owner of a Peer-to-Peer Vehicle made available for sharing facilitated by a Peer-to-Peer Vehicle Sharing Program.
(g) "Peer-to-Peer Vehicle Delivery Period" or "Delivery Period" means the period of time during which a Peer-to-Peer Vehicle is being delivered to the location of a Peer-to-Peer
Vehicle Start Time, if applicable, as documented by a Peer-to-Peer Vehicle Sharing Program Agreement.
(h) "Peer-to-Peer Vehicle Sharing Period" or "Sharing Period" means the period of time that commences with the Peer-to-Peer Vehicle Delivery Period, or if there is no Peer-to-Peer Vehicle Delivery Period, that commences with the Peer-to-Peer Vehicle Sharing Start Time, and in either case, ends at the Peer-to-Peer Sharing Termination Time.
(i) "Peer-to-Peer Vehicle Sharing Start Time" or "Start Time" means the time when a Peer-to-Peer Vehicle Driver receives possession of a Peer-to-Peer Vehicle after executing a Peer
to-Peer Vehicle Sharing Program Agreement.
(j) "Peer-to-Peer Vehicle Sharing Termination Time" or "Termination Time" means the earliest of the following events:
(k) The expiration of the agreed upon period of time established for the use of a Peer-to-Peer Vehicle according to the terms of the Vehicle Sharing Program Agreement, if the Peer-to-Peer Vehicle is delivered to the location agreed upon in the Peer-to-Peer Vehicle Sharing Program Agreement;
(ii) When a Peer-to-Peer Vehicle is returned to a location as alternatively agreed upon by Peer-to-Peer Vehicle Owner and Peer-to-Peer Vehicle Driver as communicated
through Peer-to-Peer Vehicle Sharing Program; or
(iii) When a Peer-to-Peer Vehicle Owner, or authorized designee, takes possession and control of Peer-to-Peer Vehicle.
SECTION 3. (1) Notwithstanding any other provision of law, or any provision in a Peer-to-Peer Vehicle Owner's policy of motor vehicle liability insurance, in the event of a loss or injury that
occurs during a Peer-to-Peer Vehicle Sharing Period, the Peer-to-Peer Vehicle Sharing Program shall:
(a) Assume the liability of the Peer-to-Peer Vehicle Owner for any bodily injury or property damage to third parties and uninsured and underinsured motorist benefits in an
amount stated in the Peer-to-Peer Vehicle Sharing Program Agreement, and which amount may not be less than those set forth in Section 63-15-3(j).
(b) Retain such liability irrespective of a lapse in, or otherwise absence of, any coverage under which the Peer-to-Peer Vehicle Sharing Program is insured; and
(2) Notwithstanding the definition of "Peer-to-Peer Vehicle Sharing Termination Time" as set forth in Section 2 of this act, a Peer-to-Peer Vehicle Sharing Program shall not be liable
when a Peer-to-Peer Vehicle Owner:
(a) Makes a material, intentional, or fraudulent misrepresentation, or material, intentional, or fraudulent omission, to the Peer-to-Peer Vehicle Sharing Program before
the Peer-to-Peer Vehicle Sharing Period in which the loss occurred, or
(b) Acts in concert with a Peer-to-Peer Vehicle Driver who fails to return a Peer-to-Peer Vehicle pursuant to the terms of Peer-to-Peer Vehicle Sharing Program Agreement.
SECTION 4. (1) A Peer-to-Peer Vehicle Sharing Program shall ensure that, during each Peer-to-Peer Vehicle Sharing Period, financial responsibility for a Peer-to-Peer Vehicle is provided in amounts no less than the minimum amounts set forth in Section 63-15-3(j), that:
(a) Recognizes that the Peer-to-Peer Vehicle is made available and used through a Peer-to-Peer Vehicle Sharing Program; or
(b) Does not exclude use of a Peer-to-Peer Vehicle by a Peer-to-Peer Vehicle Driver through a Peer-to-Peer Vehicle Sharing Program.
(2) The financial responsibility required under subsection (1) of this section may be satisfied by motor vehicle liability insurance, or other acceptable means of demonstrating financial responsibility in this state, voluntarily maintained by a:
(a) Peer-to-Peer Vehicle Owner;
(b) Peer-to-Peer Vehicle Driver;
(c) Peer-to-Peer Vehicle Sharing Program; or
(d) Any combination of Peer-to-Peer Vehicle Owner, Peer-to-Peer Vehicle Driver, and Peer-to-Peer Vehicle Sharing Program.
(3) The financial responsibility required in subsection (1) of this section, satisfied pursuant to subsection (2) of this section, shall be primary for losses during a Peer-to-Peer Vehicle Sharing Period.
(4) A Peer-to-Peer Vehicle Sharing Program shall:
(a) Afford primary financial responsibility for a claim when it is in whole or in part providing the financial responsibility required under Section 3 if:
(i) A dispute exists as to who was in control of a Peer-to-Peer Vehicle at the time of the loss; and
(ii) A Peer-to-Peer Vehicle Sharing Program does not have available, did not retain, or fails to provide the information required by Section 7 of this act; and
(b) Be indemnified by the Peer-to-Peer Vehicle Owner's personal policy of motor vehicle liability insurance to the extent of such policy's obligation, if any, if it is determined that the Peer-to-Peer Vehicle Owner was in control of the Peer-to-Peer Vehicle at the time of the loss.
(5) If insurance maintained by a Peer-to-Peer Vehicle Owner or Peer-to-Peer Vehicle Driver in accordance with subsection (2) of this section has lapsed or does not provide the required financial responsibility, a Peer-to-Peer Vehicle Sharing Program, or its insurer, shall provide the coverage required by subsection (1) of this section beginning with the first dollar of a claim and shall have the duty to defend such claim except under circumstances as set forth in Section 3(2).
(6) Financial responsibility maintained by a Peer-to-Peer Vehicle Sharing Program shall not be dependent on another automobile insurer first denying a claim nor shall another
automobile insurance policy be required to first deny a claim.
(7) Nothing in this act:
(a) Limits the liability of a Peer-to-Peer Vehicle Sharing Program for any act or omission of the Peer-to-Peer Vehicle Sharing Program itself that results in injury to any person as a result of the use of a Peer-to-Peer Vehicle through a Peer-to-Peer Vehicle Sharing Program; or
(b) Limits the ability of a Peer-to-Peer Vehicle Sharing Program to, by contract, seek indemnification from a Peer-to-Peer Vehicle Owner or Peer-to-Peer Vehicle Driver for economic loss sustained by a Peer-to-Peer Vehicle Sharing Program resulting from a breach of the terms and conditions of Peer-to-Peer Vehicle Sharing Program Agreement.
SECTION 5. At the time the Peer-to-Peer Vehicle Owner registers the Peer-to-Peer Vehicle for use through a Peer-to-Peer Vehicle Sharing Program and again prior to the time the Peer-to-Peer Vehicle Owner makes the Peer-to-Peer Vehicle available for use through a Peer-to-Peer Vehicle Sharing Program, the Peer-to-Peer Vehicle Sharing Program shall notify the Peer-to-Peer Vehicle Owner that, if the Peer-to-Peer Vehicle has a lien against it, the use of the Peer-to-Peer Vehicle through a Peer-to-Peer Vehicle Sharing Program, including use without physical damage coverage, may violate the terms of the contract with the lienholder.
SECTION 6. (1) An authorized insurer that writes motor vehicle liability insurance in this state may exclude any and all coverage and the duty to defend or indemnify for any claim afforded under a Peer-to-Peer Owner's motor vehicle liability insurance policy, including but not limited to:
(a) Liability coverage for bodily injury and property damage;
(b) Personal injury protection coverage;
(c) Uninsured and underinsured motorist coverage;
(d) Medical payments coverage;
(e) Comprehensive physical damage coverage; and
(f) Collision physical damage coverage.
(2) Nothing in this act invalidates or limits an exclusion contained in a motor vehicle liability insurance policy, including any insurance policy in use or approved for use that excludes
coverage for motor vehicles made available for rent, hire or for any business use, including Peer-to-Peer Vehicle Sharing.
SECTION 7. (a) A Peer-to-Peer Vehicle Sharing Program shall collect and verify records pertaining to the use of Peer-to-Peer Vehicles, including, but not limited to, Peer-to-Peer Vehicle Sharing Periods, fees paid by Peer-to-Peer Vehicle Drivers, and revenues received by Peer-to-Peer Vehicle Owners and the Peer-to-Peer Vehicle Sharing Program.
(b) Pursuant to all applicable federal and state privacy obligations, and after receiving the informed consent of the Peer-to-Peer Vehicle Owner and the Peer-to-Peer Vehicle Driver, the Peer-to-Peer Vehicle Sharing Program shall provide the information collected pursuant to subsection (1) of this section upon request to the Peer-to-Peer Vehicle Owner, the Peer-to-Peer Vehicle
Owner's insurer, and the Peer-to-Peer Vehicle Driver's insurer to facilitate a claim coverage investigation. Providing notice in the Peer-to-Peer Vehicle Sharing Program Agreement agreed to by the Peer-to-Peer Vehicle Owner or Peer-to-Peer Vehicle Driver shall constitute informed consent.
(c) The Peer-to-Peer Vehicle Sharing Program shall retain the records required in this section for a time period not less than three (3) years.
SECTION 8. A motor vehicle insurer that defends or indemnifies a claim arising from the operation of Peer-to-Peer Vehicle that is excluded under the terms of its policy shall have the right to seek contribution against the Peer-to-Peer Vehicle Sharing Program if the claim is made against the Peer-to-Peer Vehicle Owner or the Peer-to-Peer Vehicle Driver for loss or injury that occurs during the Peer-to-Peer Vehicle Sharing Period.
SECTION 9. (1) Notwithstanding any other law, statute, rule, or regulation to the contrary, a Peer-to-Peer Vehicle Sharing Program shall have an insurable interest in a Peer-to-Peer Vehicle during the Peer-to-Peer Vehicle Sharing Period.
(2) Nothing in this section shall impose liability on a Peer-to-Peer Vehicle Sharing Program to maintain the coverage mandated by Section 3 of this act.
(3) A Peer-to-Peer Vehicle Sharing Program may own and maintain as the named insured one or more policies of motor vehicle liability insurance that provides coverage for:
(a) Liabilities assumed by a Peer-to-Peer Vehicle Sharing Program under a Peer-to-Peer Vehicle Sharing Program Agreement;
(b) Liability of a Peer-to-Peer Vehicle Owner;
(c) Damage or loss to a Peer-to-Peer Vehicle; or
(d) Liability of a Peer-to-Peer Vehicle Driver.
SECTION 10. A Peer-to-Peer Vehicle Sharing Program and a Peer-to-Peer Vehicle Owner shall be exempt from vicarious liability in accordance with 49 U.S.C. Section 30106 and under any state or local law that imposes liability solely based on vehicle ownership.
SECTION 11. (1) Each Peer-to-Peer Vehicle Sharing Program Agreement made in this state shall disclose to the Peer-to-Peer Vehicle Owner and the Peer-to-Peer Vehicle Driver:
(a) Any right of a Peer-to-Peer Vehicle Sharing Program to seek indemnification from the Peer-to-Peer Vehicle Owner or Peer-to-Peer Vehicle Driver for economic loss sustained by the Peer-to-Peer Vehicle Sharing Program resulting from a breach of
the terms and conditions of the Peer-to-Peer Vehicle Sharing Program Agreement;
(b) That a motor vehicle liability insurance policy issued to a Peer-to-Peer Vehicle Owner for a Peer-to-Peer Vehicle, or to a Peer-to-Peer Vehicle Driver may not provide defense or indemnity for any claim asserted by a Peer-to-Peer Vehicle Sharing Program;
(c) That a Peer-to-Peer Vehicle Sharing Program's financial responsibility afforded to a Peer-to-Peer Vehicle Owner and a Peer-to-Peer Vehicle Driver is available only
during the Peer-to-Peer Vehicle Sharing Period;
(d) That, for any use of a Peer-to-Peer Vehicle by a Peer-to-Peer Vehicle Driver after the Peer-to-Peer Vehicle Sharing Termination Time, the Peer-to-Peer Vehicle Driver and Peer-to-Peer Vehicle Owner may not have coverage;
(e) The daily rate, fees, costs, and if applicable, any insurance or protection package costs that are charged to the Peer-to-Peer Vehicle Owner or Peer-to-Peer Vehicle Driver; and
(f) That a Peer-to-Peer Vehicle Owner's motor vehicle liability insurance may not provide coverage for a Peer-to-Peer Vehicle.
(2) Each Peer-to-Peer Vehicle Sharing Program Agreement made in this state shall disclose to the Peer-to-Peer Vehicle Driver:
(a) An emergency telephone number to personnel capable of fielding roadside assistance and other customer service inquiries.
(b) Any conditions under which the Peer-to-Peer Vehicle Driver must maintain a personal automobile insurance policy, and any required coverage limits, on a primary basis in order to use a Peer-to-Peer Vehicle through a Peer-to-Peer Vehicle Sharing Program.
SECTION 12. The Peer-to-Peer Vehicle Sharing Program shall have sole responsibility for any equipment, such as a GPS system or other special equipment that is put in or on a Peer-to-Peer
Vehicle to monitor or facilitate Peer-to-Peer Vehicle Sharing and shall agree to indemnify and hold harmless the Peer-to-Peer Vehicle Owner for any damage to or theft of such system or
equipment during the Peer-to-Peer Vehicle Sharing Period not caused by the Peer-to-Peer Vehicle Owner. The Peer-to-Peer Vehicle Sharing Program has the right to seek indemnity from a Peer-to-Peer Vehicle Driver for any loss or damage to such system or equipment that occurs during the Peer-to-Peer Vehicle Sharing Period.
SECTION 13. (1) A Peer-to-Peer Vehicle Sharing Program shall:
(a) At the time a Peer-to-Peer Vehicle Owner registers a Peer-to-Peer Vehicle for use in a Peer-to-Peer Vehicle Sharing Program, and prior to the time when the Peer-to-Peer Vehicle Owner makes a Peer-to-Peer Vehicle available for use in a Peer-to-Peer Vehicle Sharing Program:
(i) Verify the Peer-to-Peer Vehicle does not have any safety recalls for which the repairs have not been made; and
(ii) Notify the Peer-to-Peer Vehicle Owner of the requirements under subsection (2) of this section.
(b) A Peer-to-Peer Vehicle Sharing Program shall periodically, and in no case less frequently than once in each 72-hour period, verify that Peer-to-Peer Vehicle(s) available for use through Peer-to-Peer Vehicle Sharing Program are not subject to an open safety recall for which repairs have not been made.
(2) A Peer-to-Peer Vehicle Owner shall:
(a) Not make a Peer-to-Peer Vehicle available for use through a Peer-to-Peer Vehicle Sharing Program if the Peer-to-Peer Vehicle Owner has received notice of a safety recall on a Peer-to-Peer Vehicle until the safety recall repair has been made.
(b) Upon receipt of notice of a safety recall on a Peer-to-Peer Vehicle when such Peer-to-Peer Vehicle is available for use through a Peer-to-Peer Vehicle Sharing Program, remove the Peer-to-Peer Vehicle from availability as soon as practicably possible, and in no case more than forty-eight (48) hours, after receiving the notice of the safety recall and until the safety
recall repair has been made.
(c) Upon receipt of notice of a safety recall on a Peer-to-Peer Vehicle, and in no case more than forty-eight (48) hours after such receipt, when such Peer-to-Peer Vehicle is in the
possession of a Peer-to-Peer Vehicle Driver, notify the Peer-to-Peer Vehicle Sharing Program of the safety recall so that the Peer-to-Peer Vehicle Sharing Program may notify the Peer-to-Peer Vehicle Driver and the Peer-to-Peer Vehicle can be removed from use until the Peer-to-Peer Vehicle Owner effects the necessary safety recall repair.
SECTION 14. (1) A notice or disclosure required to be provided, delivered, posted, or otherwise made available by a motor vehicle rental company or a Peer-to-Peer Sharing Program shall be deemed timely and effective if the notice or disclosure is provided or delivered electronically at or before the time stated in a master or member agreement in effect at the time of the transfer of possession of the vehicle to the driver.
(2) For purposes of subsection (1) of this section, a master or member agreement shall include a service:
(a) Which is offered by a motor vehicle rental company or a Peer-to-Peer Sharing Program that permits customers to bypass a retail service location and obtain a product or service directly;
(b) Where the motor vehicle rental company or Peer-to-Peer Sharing Program does not require customers to execute an agreement at the time of service; or
(c) Where the customer does not receive the terms and conditions at the time of service.
(3) Electronic or written acceptance shall be deemed a valid form of acceptance of a notice or disclosure and shall remain effective until affirmatively withdrawn.
(4) A notice or disclosure made pursuant to this section shall be exempt from placement or stylistic display requirements, including but not limited to, location, font size, typeset, or other specifically stated description, if the notice or disclosure is generally consistent in appearance with the entirety of the communication in which it is contained.
SECTION 15. Section 63-1-67, Mississippi Code of 1972, is amended as follows:
63-1-67. (1) No person shall rent a motor vehicle to or share a Peer-to-Peer Vehicle, as defined in Section 2(d) of this act, with any other person unless the latter person is then duly licensed under the provisions of this article, or, in the case of a nonresident, then duly licensed under the laws of the state or country of his residence except a nonresident whose home state or country does not require that an operator be licensed.
(2) No person shall rent a motor vehicle to or share a Peer-to-Peer Vehicle with another until he has inspected the license of the person to whom the vehicle is to be rented and compared and verified the signature thereon with the signature of such person written in his presence.
(3) Notwithstanding subsections (1) and (2) of this section, in the event a motor vehicle rental company or Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act,
facilitates rental or sharing via digital, electronic, or other means that allow customers to obtain possession of a vehicle without in-person contact with an agent or employee of the motor vehicle rental company or Peer-to-Peer Vehicle Sharing Program, or where the customer does not execute a contract or Peer-to-Peer Vehicle Sharing Program Agreement, as defined in Section 2(c) of this act, at the time of the transactions, the motor vehicle rental company or Peer-to-Peer Vehicle Sharing Program shall be deemed to have met all obligations to physically inspect and verify the customer's driver's license when such provider:
(a) At the time the customer enrolls, or any time thereafter, in a membership program, master agreement, or other means of establishing use of the provider's services, requires verification that the customer is a licensed driver; or
(b) Prior to the
customer taking possession of the vehicle, the provider requires documentation
that verifies the customer's identity and that the customer is a licensed
driver. ( * * *4)
Every person renting a motor vehicle to or sharing a Peer-to-Peer Vehicle
with another shall keep a record of the registration number of the motor
vehicle so rented, the name and address of the person to whom the vehicle is
rented, the number of the license of said latter person and the date and place
when and where said license was issued. Such record shall be open to
inspection by any police officer or officers or employee of the commissioner.
SECTION 16. Section 27-65-231, Mississippi Code of 1972, is amended as follows:
27-65-231. (1) In addition to the sales tax imposed in Section 27-65-23, Mississippi Code of 1972, there is hereby levied upon every person engaging or continuing in this state in the business of renting motor vehicles under rental agreements with a term of not more than thirty (30) continuous days each, a tax at the rate of six percent (6%) of the gross proceeds of such business derived from the rental of motor vehicles, except that motor vehicles with a gross vehicle weight exceeding ten thousand (10,000) pounds shall be excluded from the measure of this tax.
(2) In addition to the sales tax imposed in Section 27-65-23, there is hereby levied upon every Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act, a tax at the rate of six percent (6%) of the gross proceeds of such business derived from the sharing of Peer-to-Peer Vehicles, as defined in Section 2(d) of this act, for terms of thirty (30) days or less, except that motor vehicles with a gross vehicle weight exceeding ten thousand (10,000) pounds shall be excluded from the measure of this tax.
( * * *3) All administrative provisions of
the Mississippi Sales Tax Law, including those which fix damages, penalties and
interest for nonpayment of taxes, failure to file returns, and for other
noncompliance with the provisions of said chapter, and all other requirements
and duties imposed upon taxpayers, shall apply to all persons liable for taxes
under the provisions of this section, and the commission shall exercise all the
power and authority and perform all the duties with respect to taxpayers under
this section as are provided in said Sales Tax Law, except that in cases of
conflict, then the provisions of this section shall control.
( * * *4) On or before February 15 of each
year, the proceeds of the tax imposed by this section on business rental
activities shall be paid by the State Tax Commission to the county in which
such proceeds were collected. Within seven (7) days after receipt of the tax
proceeds, the county shall apportion and pay such tax proceeds as follows: The
situs of the rental transactions from which tax proceeds were derived shall
first be determined, and then the tax proceeds collected at a situs shall be
distributed among the county, municipality and school district of the situs, as
appropriate, in the same proportion and in the same manner that motor vehicle
ad valorem taxes would be distributed among such taxing districts (based on
their respective millage rates) if collected at the same time as the receipt of
such proceeds and paid by a motor vehicle owner located at the same address as
the situs of the rental transaction.
( * * *5) The governing authorities of the
counties, municipalities and school districts may expend the proceeds of such
tax for any lawful purposes.
( * * *6) The revenues received by counties
and municipalities under subsection * * *(4) of this section shall be
deposited in the general fund of the counties and municipalities, and the
revenues received by the school districts shall be deposited in any fund
designated by the school district.
( * * *7) The revenues received by counties,
municipalities and school districts under subsection * * *(4) of this section shall be included
and considered as proceeds of ad valorem taxes for the purposes of the growth
limitation on ad valorem taxes under Sections 27-39-321 and 27-39-305.
( * * *8) The tax authorized herein shall be
in addition to any other tax authorized by law to be levied on the business
activities described in this section.
SECTION 17. Section 27-65-23, Mississippi Code of 1972, is amended as follows:
27-65-23. Upon every person engaging or continuing in any of the following businesses or activities there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business, except as otherwise provided:
Air-conditioning installation or repairs;
Automobile, motorcycle, boat or any other vehicle repairing or servicing;
Billiards, pool or domino parlors;
Bowling or tenpin alleys;
Burglar and fire alarm systems or services;
Car washing — automatic, self-service, or manual;
Computer software sales and services;
Cotton compresses or cotton warehouses;
Custom creosoting or treating, custom planing, custom sawing;
Custom meat processing;
Electricians, electrical work, wiring, all repairs or installation of electrical equipment;
Elevator or escalator installing, repairing or servicing;
Film developing or photo finishing;
Foundries, machine or general repairing;
Furniture repairing or upholstering;
Grading, excavating, ditching, dredging or landscaping;
Hotels (as defined in Section 41-49-3), motels, tourist courts or camps, trailer parks;
Insulating services or repairs;
Jewelry or watch repairing;
Laundering, cleaning, pressing or dyeing;
Marina services;
Mattress renovating;
Office and business machine repairing;
Operating a Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act, offering Peer-to-Peer Vehicles, as defined in Section 2(d) of this act, for use within this state;
Parking garages and lots;
Plumbing or pipe fitting;
Public storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state.);
Refrigerating equipment repairs;
Radio or television installing, repairing, or servicing;
Renting or leasing personal property used within this state;
Services performed in connection with geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of oil, gas, water and other mineral resources;
Shoe repairing;
Storage lockers;
Telephone answering or paging services;
Termite or pest control services;
Tin and sheet metal shops;
TV cable systems, subscription TV services, and other similar activities;
Vulcanizing, repairing or recapping of tires or tubes;
Welding; and
Woodworking or wood-turning shops.
Income from services taxed herein performed for electric power associations in the ordinary and necessary operation of their generating or distribution systems shall be taxed at the rate of one percent (1%).
Income from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).
Income from Peer-to-Peer Vehicle Sharing, as referred to in this act, or renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.
Persons doing business in this state who rent transportation equipment with a situs within or without the state to common, contract or private commercial carriers are taxed on that part of the income derived from use within this state. If specific accounting is impracticable, a formula may be used with approval of the commissioner.
A lessor may deduct from the tax computed on the rental income from tangible personal property a credit for sales or use tax paid to this state at the time of purchase of the specific personal property being leased or rented until such credit has been exhausted.
Charges for custom processing and repairing services may be excluded from gross taxable income when the property on which the service was performed is delivered to the customer in another state either by common carrier or in the seller's equipment.
When a taxpayer performs unitary services covered by this section, which are performed both in intrastate and interstate commerce, the commissioner is hereby invested with authority to formulate in each particular case and to fix for such taxpayer in each instance formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.
SECTION 18. Section 27-65-7, Mississippi Code of 1972, is amended as follows:
27-65-7. "Retailer" shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property, or operating a Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act.
"Retail sales" shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.
"Retail sale" shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.
"Retail sale" shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.
SECTION 19. Section 83-17-63, Mississippi Code of 1972, is amended as follows:
83-17-63. (1) Unless denied licensure under Section 83-17-71, persons who have met the requirements of Sections 83-17-59 and 83-17-61, shall be issued an insurance producer license. An insurance producer may receive qualification for a license in one or more of the following lines of authority:
(a) Life: insurance coverage on human lives, including benefits of endowment and annuities and may include benefits in the event of death or dismemberment by accident and benefits for disability income.
(b) Accident and health or sickness: insurance coverage for sickness, bodily injury or accidental death and may include benefits for disability income.
(c) Property: insurance coverage for the direct or consequential loss or damage to property of every kind.
(d) Casualty: insurance coverage against legal liability, including that for death, injury or disability or damage to real or personal property.
(e) Variable life and variable annuity products: insurance coverage provided under variable life insurance contracts and variable annuities.
(f) Personal lines: property and casualty insurance coverage sold to individuals and families for primarily noncommercial purposes.
(g) Credit: limited line credit insurance.
(h) (i) Car rental or Peer-to-Peer Vehicle Sharing: limited line insurance offered, sold or solicited in connection with and incidental to the rental of rental cars or Peer-to-Peer Vehicle Sharing, whether at the rental office or preselection of coverage in master, corporate or individual agreements that is nontransferrable, applies only to the rental car or Peer-to-Peer Vehicle, as defined in Section 2(d) of this act, that is the subject of the rental agreement or Peer-to-Peer Vehicle Sharing Program Agreement, as defined in Section 2(c) of this act, and is limited to the following kinds of insurance:
1. Personal accident insurance for renters and other rental car occupants, for accidental death or dismemberment, and for medical expenses resulting from an accident that occurs with the rental car or Peer-to-Peer Vehicle during the rental period or Peer-to-Peer Sharing Period, as defined in Section 2(h) of this act;
2. Liability insurance that provides protection to the renters, Peer-to-Peer Vehicle Drivers, as defined in Section 2(e) of this act, and other authorized drivers of a rental car or Peer-to-Peer Vehicle for liability arising from the operation or use of the rental car or Peer-to-Peer Vehicle during the rental period or Peer-to-Peer Vehicle Sharing Period;
3. Personal effects insurance that provides coverage to renters, Peer-to-Peer Vehicle Drivers, and other vehicle occupants for loss of, or damage to, personal effects in the rental car or Peer-to-Peer Vehicle during the rental period or Peer-to-Peer Vehicle Sharing Period;
4. Roadside assistance and emergency sickness protection insurance; or
5. Any other coverage designated by the Commissioner of Insurance.
(ii) Notwithstanding anything in this section or any other provision of law to the contrary, employees and authorized agents of a limited license rental car company or Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act:
1. May receive compensation for activities under the rental car company's or Peer-to-Peer Vehicle Sharing Program's limited license that is incidental to their overall compensation, including, but not limited to, commissions, bonuses and other valuable consideration;
2. May offer, sell or solicit, in connection with and incidental to the rental of rental cars or the sharing of Peer-to-Peer Vehicles, the kinds of insurance specified in this paragraph (h) under the limited license of the rental car company or Peer-to-Peer Vehicle Sharing Program; and
3. Shall not require any additional licensing under this chapter or any other provision of Title 83 relating to item 1 or 2 of this subparagraph (ii).
(iii) Each limited license rental car company or Peer-to-Peer Vehicle Sharing Program shall conduct a training program for its employees and authorized agents in which the employees and authorized agents being trained shall receive basic instruction about the kinds of insurance specified in this paragraph (h). Once its employees and authorized agents have been trained, each limited license rental car company or Peer-to-Peer Vehicle Sharing Program shall provide supervision for these employees and authorized agents relating to their offer to, sale to, or solicitation of prospective renters of rental cars or drivers of Peer-to-Peer Vehicles with respect to the kinds of insurance specified in this paragraph (h).
(i) Crop insurance: limited line insurance providing protection against damage to crops from unfavorable weather conditions, fire or lightning, flood, hail, insect infestation, disease or other yield-reducing conditions or perils provided by the private insurance market, or that is subsidized by the Federal Crop Insurance Corporation, including Multi-Peril Crop Insurance.
(j) Surety: limited line insurance or bond that covers obligations to pay the debts of, or answer for the default of another, including faithlessness in a position of public or private trust. For purpose of limited line licensing, surety does not include Surety Bail Bonds.
(k) Travel: limited line insurance coverage for trip cancellation, trip interruption, baggage, life, sickness and accident, disability and personal effects when limited to a specific trip and sold in connection with transportation provided by a common carrier.
(l) Self-storage: limited line insurance coverage for the loss or damage to personal property that occurs at a self-storage facility or when such property is in transit to or from a self-storage facility during the period of a rental agreement.
(m) Any other line of insurance permitted under state laws or regulations.
(2) An insurance producer license shall remain in effect unless revoked or suspended as long as the fee set forth in Section 27-15-87 is paid and education requirements for resident individual producers are met by the due date.
(3) An individual insurance producer who allows his or her license to lapse may, within twelve (12) months from the due date of the renewal fee, reinstate the same license without the necessity of passing a written examination. The penalty for such late renewal shall be in compliance with Section 27-15-215.
(4) A licensed insurance producer who is unable to comply with license renewal procedures due to military service or some other extenuating circumstances, including, but not limited to, a long-term medical disability may request a waiver of those procedures. The producer may also request a waiver of any examination requirement or any other fine or sanction imposed for failure to comply with renewal procedures.
(5) The license shall contain the licensee's name, address, personal identification number and the date of issuance, the lines of authority, the expiration date and any other information the commissioner deems necessary.
(6) Licensees shall inform the commissioner by any means acceptable to the commissioner of a change of address within thirty (30) days of the change. Failure to timely inform the commissioner of a change in legal name or address shall result in a penalty under Section 83-17-71.
(7) In order to assist in the performance of the commissioner's duties, the commissioner may contract with nongovernmental entities, including the National Association of Insurance Commissioners (NAIC) or any affiliates or subsidiaries that the NAIC oversees, to perform any ministerial functions, including the collection of fees, related to producer licensing that the commissioner and the nongovernmental entity may deem appropriate.
SECTION 20. Section 61-3-21, Mississippi Code of 1972, is amended as follows:
61-3-21. (1) In connection with the operation of an airport or air navigation facility owned or controlled by an authority, the authority may enter into contracts, leases and other arrangements for terms not to exceed fifty (50) years with any persons:
(a) Granting the privilege of using or improving the airport or air navigation facility or any portion or facility thereof or space therein for commercial purposes;
(b) Conferring the privilege of supplying goods, commodities, things, services or facilities at the airport or air navigation facility; and
(c) Making available services to be furnished by the authority or its agents at the airport or air navigation facility.
(2) A motor vehicle rental company, Peer-to-Peer Vehicle Sharing Program, as defined in Section 2(b) of this act, or Peer-to-Peer Vehicle Owner, as defined in Section 2(f) of this act, may not, prior to entering into an agreement specified in subsection (1) of this section:
(a) List, publish, or advertise motor vehicles parked on airport property or at airport facilities;
(b) Facilitate the use of vehicles to transport airport customers to or from airport property or airport facilities, regardless of whether that use is to be initiated or has a Start Time, as defined in Section 2(i) of this act, which occurs on or off of airport property or airport facilities; or
(c) Promote or market vehicles to transport airport customers to or from airport property or airport facilities, regardless of whether that transportation is to be initiated or has a Start Time, as defined in Section 2(i) of this act, which occurs on or off of airport property or airport facilities.
(3) An authority shall be entitled to seek injunctive relief and damages for violations of subsection (2) of this section.
In each case the authority
may establish the terms and conditions and fix the charges, rentals or fees for
the privileges or services, which shall be reasonable and uniform for the same class
of privilege or service * * * and which shall be established with due regard to the property and
improvements used and the expenses of operation to the authority.
In no case shall the public be deprived of its rightful, equal and uniform use
of the airport, air navigation facility or portion or facility thereof.
( * * *4) Except as may be limited by the
terms and conditions of any grant, loan or agreement authorized by Section 61-3-25,
Mississippi Code of 1972, an authority may, by contract, lease or other
arrangements, upon a consideration fixed by it, grant to any qualified person
for a term not to exceed fifty (50) years, the privilege of operating, as agent
of the authority or otherwise, any airport owned or controlled by the
authority. However, no person shall be granted any authority to operate an
airport other than as a public airport or to enter into any contracts, leases
or other arrangements in connection with the operation of the airport which the
authority might not have undertaken under subsection (1) of this section.
( * * *5) All airport-related contracts,
leases and other arrangements entered into pursuant to this section are deemed
to serve a public and governmental purpose as a matter of public necessity;
therefore, all airport-related contracts, leases, and other arrangements and
all structures, improvements and other facilities erected, installed,
constructed or located in connection therewith on an airport or air navigation
facility owned or controlled by an authority, or any portion of facility
thereof or space therein, shall be free and exempt from all state, county and
municipal ad valorem taxes on real property and personal property for so long
as may otherwise be lawful, and the charges, rentals and fees received by an authority
in connection with airport-related contracts, leases and other arrangements
shall be deemed to be in lieu of said taxes.
SECTION 21. This act shall take effect and be in force from and after September 1, 2020.
