Bill Text: MS HB38 | 2022 | Regular Session | Introduced
Bill Title: Sales tax; exempt certain sales of platinum, gold, silver bullion and numismatic coins.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2022-02-23 - Died In Committee [HB38 Detail]
Download: Mississippi-2022-HB38-Introduced.html
MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Ways and Means
By: Representative Banks
House Bill 38
AN ACT TO AMEND SECTION 27-19-56, MISSISSIPPI CODE OF 1972, TO REMOVE THE LIMIT ON THE NUMBER OF SPECIAL MOTOR VEHICLE LICENSE PLATES AND WINDSHIELD PLACARDS THAT MAY BE ISSUED TO A PERSON WHO HAS A DISABILITY WHICH LIMITS OR IMPAIRS THE ABILITY TO WALK OR TO THE OWNER OF A MOTOR VEHICLE WHO HAS A CHILD, PARENT OR SPOUSE WITH SUCH A DISABILITY AND THE CHILD, PARENT OR SPOUSE IS LIVING WITH THE OWNER OF THE VEHICLE; TO PROVIDE THAT THE PHYSICIAN CERTIFICATION NECESSARY TO RENEW SUCH A SPECIAL LICENSE PLATE OR WINDSHIELD PLACARD SHALL ONLY BE REQUIRED ON A BIENNIAL BASIS; TO PROVIDE THAT A PERSON WHO IS ISSUED A PERSONALIZED MOTOR VEHICLE LICENSE TAG AND ALSO HAS A DISABILITY WHICH LIMITS OR IMPAIRS THE ABILITY TO WALK MAY BE ISSUED A SPECIAL DECAL INDICATING SUCH DISABILITY; TO BRING FORWARD SECTION 27-19-48, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE ISSUANCE OF PERSONALIZED MOTOR VEHICLE LICENSE TAGS, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-56, Mississippi Code of 1972, is amended as follows:
27-19-56. (1) (a) Upon
application by any legal resident of the State of Mississippi with a disability
which limits or impairs the ability to walk, or by the owner of a motor vehicle
who has a child, parent or spouse with a disability which limits or impairs the
ability to walk and the child, parent or spouse is living with the applicant,
the Department of Revenue shall prepare and issue through the county tax
collectors a special license plate bearing the International Symbol of Access
adopted by Rehabilitation International in 1969 at its Eleventh World Congress
on Rehabilitation of the Disabled for * * * any vehicle
that * * * is
registered in the applicant's name. The initial application shall be
accompanied by the certification of a licensed physician that (i) the applicant
or the applicant's child, parent or spouse meets the definition of persons with
disabilities which limit or impair the ability to walk; and (ii) that the
physician has determined that the applicant or the applicant's child, parent or
spouse will have the disability for at least five (5) years or for life.
The Department of Revenue shall prepare and issue to the tax collectors of the
various counties, decals for placement on the special license plates. The
decals shall bear thereon the month in which the license plate was issued and
the year in which the special license plate will expire. The special license
plate issued under this section is valid for the period of time that the
license tag attached upon a motor vehicle is issued pursuant to Section 27-19-31(1).
A person to whom the special license plate is issued may retain the special license
plate and may renew it by submitting to the county tax collector, on or before
its expiration, the certification of a licensed physician that the physician
has determined (i) that the applicant or the applicant's child, parent or
spouse meets the definition of a person with a disability which limits or
impairs the ability to walk; and (ii) that the applicant or the applicant's
child, parent or spouse will have the disability for at least five (5) years or
for life; however, from and after July 1, 2022, such certification of a
licensed physician shall only be required on a biennial basis. The
commencement of the biennial basis begins: (i) on the date the person is
issued the special license plate if it is issued on or after July 1, 2022; or
(ii) on the date that the person first renews the special license plate on or
after July 1, 2022, if the person was issued the special license plate before
July 1, 2022. If an applicant fails to renew the special license plate
before its date of expiration, then he or she shall surrender the special
license plate to the county tax collector and the tax collector shall issue to
such person a regular license plate to replace the special license plate.
(b) Upon application
by any legal resident of the State of Mississippi who has a disabled American
veteran plate or tag issued under Section 27-19-53 properly displayed on his
vehicle and a disability which limits or impairs the ability to walk, the
Department of Revenue shall prepare and issue through the county tax collectors
a special decal bearing the International Symbol of Access adopted by
Rehabilitation International in 1969 at its Eleventh World Congress on
Rehabilitation of the Disabled for * * * any vehicle
that * * * is
registered in the applicant's name and properly display the plate or tag issued
under Section 27-19-53. The decal shall be affixed to the plate or tag issued
under Section 27-19-53. The initial application shall be accompanied by the
certification of a licensed physician that (i) the applicant meets the
definition of persons with disabilities which limit or impair the ability to walk;
and (ii) that the physician has determined that the applicant will have the
disability for at least five (5) years or for life. The Department of
Revenue shall prepare and issue to the tax collectors of the various counties,
decals for placement on the plate or tag issued under Section 27-19-53. The
decals shall bear thereon the month in which the license plate or tag was
issued and the year in which the plate or tag will expire. The special decal
is valid for the period of time that the license tag attached upon a motor
vehicle is issued pursuant to Section 27-19-53. A person to whom the special
decal is issued may retain the decal and may renew it by submitting to the
county tax collector, on or before its expiration, the certification of a
licensed physician that the physician has determined (i) that the applicant
meets the definition of a person with a disability which limits or impairs the
ability to walk; and (ii) that the applicant will have the disability for at
least five (5) years or for life; however, from and after July 1, 2022, such
certification of a licensed physician shall only be required on a biennial
basis. The commencement of the biennial basis begins: (i) on the date the
person is issued the special decal if it is issued on or after July 1, 2022; or
(ii) on the date that the person first renews the special decal on or after
July 1, 2022, if the person was issued the special decal plate before July 1,
2022. If an applicant fails to renew the special license plate decal
before its date of expiration, then he shall surrender the decal to the county
tax collector.
(c) Upon application by any legal resident of the State of Mississippi who has a license tag issued under Section 27-19-56.14 properly displayed on his vehicle and has a disability which limits or impairs the ability to walk or has a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the applicant, the Department of Revenue shall prepare and issue through the county tax collectors a special decal bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the Disabled for not more than two (2) vehicles that are registered in the applicant's name and properly display a tag issued under Section 27-19-56.14. The decal shall be affixed to the tag issued under Section 27-19-56.14. The initial application shall be accompanied by the certification of a licensed physician that (i) the applicant or the applicant's child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk; and (ii) that the physician has determined that the applicant or the applicant's child, parent or spouse will have the disability for at least five (5) years. The special decal is valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-56.14. A person to whom the special decal is issued may retain the decal and may renew it by submitting to the county tax collector, on or before its expiration, the certification of a licensed physician that the physician has determined (i) that the applicant or the applicant's child, parent or spouse meets the definition of a person with a disability which limits or impairs the ability to walk; and (ii) that the applicant or the applicant's child, parent or spouse will have the disability for at least five (5) years. If an applicant fails to renew the special decal before its date of expiration, then he shall surrender the decal to the county tax collector.
(d) Upon application by any legal resident of the State of Mississippi who has a tag issued under Section 27-19-48 properly displayed on his vehicle and a disability which limits or impairs the ability to walk, the Department of Revenue shall prepare and issue through the county tax collectors a special decal bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the Disabled for any vehicle that is registered in the applicant's name and properly displays a tag issued under Section 27-19-48. The decal shall be affixed to the tag issued under Section 27-19-48. The initial application shall be accompanied by the certification of a licensed physician that (i) the applicant meets the definition of persons with disabilities which limit or impair the ability to walk; and (ii) that the physician has determined that the applicant will have the disability for at least five (5) years or for life. The special decal is valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-48. A person to whom the special decal is issued may retain the decal and may renew it by submitting to the county tax collector, on a biennial basis, the certification of a licensed physician that the physician has determined (i) that the applicant meets the definition of a person with a disability which limits or impairs the ability to walk; and (ii) that the applicant will have the disability for at least five (5) years or for life. The commencement of the biennial basis begins on the date the person is issued the special decal. If an applicant fails to renew the special decal before its date of expiration, then he shall surrender the decal to the county tax collector.
( * * *e) (i) The terms "vehicle"
and "motor vehicle," as used in this section, include motorcycles.
(ii) The term "persons with disabilities which limit or impair the ability to walk" when used in this section means those persons who, as determined by a licensed physician:
1. Cannot walk two hundred (200) feet without stopping to rest; or
2. Cannot walk without the use of, or assistance from, a brace, cane, crutch, another person, prosthetic device, wheelchair, or other assistive device; or
3. Are restricted by lung disease to such an extent that the person's forced (respiratory) expiratory volume for one (1) second, when measured by spirometry, is less than one (1) liter, or the arterial oxygen tension is less than sixty (60) mm/hg on room air at rest; or
4. Use portable oxygen; or
5. Have a cardiac condition to the extent that the person's functional limitations are classified in severity as Class III or Class IV according to standards set by the American Heart Association; or
6. Are severely limited in their ability to walk due to an arthritic, neurological or orthopedic condition.
( * * *f) An applicant for a special license
plate or decal bearing the International Symbol of Access shall not be required
to pay any fee or charge for the issuance of such license plate or decal
separate from or in addition to the road and bridge privilege taxes, ad valorem
taxes and registration fees otherwise required by law to be paid for the
issuance of a regular license plate for such vehicle.
(2) The Department of Revenue shall prepare removable windshield placards and such placards shall be issued and periodically renewed upon the applications of persons with disabilities which limit or impair the ability to walk, or upon the applications of owners of motor vehicles who have a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the owner of the motor vehicle. The placards shall be issued, free of charge, to applicants through the offices of the tax collectors of the counties. The initial application shall be accompanied by the certification of a licensed physician that the applicant or the applicant's child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk. These placards shall be valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-31(1) and may be renewed in the same manner as provided for the renewal of the special license plates or decals under subsection (1) of this section. The removable windshield placard must be displayed on the left side of the vehicle dashboard or by hanging it on the rearview mirror of the vehicle. The Department of Revenue shall prescribe the placement for motorcycles.
(3) The Department of Revenue shall provide for the issuance of a temporary removable windshield placard, upon the application of a person with a disability which limits or impairs the ability to walk, or upon the application of the owner of a motor vehicle who has a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the owner of the motor vehicle. Temporary removable windshield placards authorized by this subsection shall be prepared by the Department of Revenue and shall be issued, free of charge, to applicants through the offices of the tax collectors of the counties. Application for a temporary removable windshield placard must be accompanied by the certification of a licensed physician that the applicant or the applicant's child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk. The certification shall also include the period of time that the physician determines the applicant or the applicant's child, parent or spouse will have the disability, not to exceed six (6) months. The temporary removable windshield placard must be displayed on the left side of the vehicle dashboard or by hanging it on the rearview mirror of the vehicle. The temporary removable windshield placard shall be valid for a period of time for which the physician has determined that the applicant will have the disability, not to exceed six (6) months from the date of issuance. The Department of Revenue shall prescribe the placement for motorcycles.
(4) The removable windshield placard and the temporary removable windshield placard shall be two-sided and shall include:
(a) The International Symbol of Access, which is at least three (3) inches in height, centered on the placard (the color of the removable windshield placard shall be white on a blue shield; and the temporary removable windshield placard shall be white on a red shield);
(b) An identification number and, on the reverse side, the name of the individual to whom the placard is issued;
(c) A date of expiration; and
(d) The seal of the State of Mississippi.
(5) (a) It shall be
unlawful to park a motor vehicle in an area set aside for persons who are
disabled if the motor vehicle does not (i) have displayed the removable
windshield placard authorized in this section with the date of expiration
visible, (ii) have the special license plate issued under this section properly
displayed upon the motor vehicle, (iii) have the disabled American veteran tag
or plate issued under Section 27-19-53 properly displayed upon the motor
vehicle, (iv) have the disabled Purple Heart Medal recipient tag or plate
issued under Section 27-19-56.5 properly displayed upon the motor vehicle, (v)
have the disabled Bronze Star recipient tag or plate issued under Section 27-19-56.62
properly displayed upon the motor vehicle, * * * (vi) have a license tag issued under Section
27-19-56.14 and bearing the special decal issued under subsection (1)(c) of
this section properly displayed upon the motor vehicle, or (vii) have a
license tag issued under Section 27-19-48 and bearing the special decal issued
under subsection (1)(d) of this section properly displayed upon the motor
vehicle. Any person who unlawfully parks a motor vehicle in such areas, or
who blocks such spaces or access thereto, shall be guilty of a misdemeanor and,
upon conviction thereof, shall be fined not more than Two Hundred Dollars
($200.00) for each such violation. For the third and subsequent offenses under
this section, the offender's driver's license shall be suspended for ninety
(90) days by the Commissioner of Public Safety in accordance with Section 63-1-53
in addition to any fine imposed. The court shall not suspend or reduce any
fine required to be imposed under this subsection.
(b) A person who is
charged with a violation of this section by parking a motor vehicle in an area
set aside for persons who are disabled and failing properly to display (i) a
removable windshield placard on the dash of the vehicle or by hanging it on the
rearview mirror of the vehicle, (ii) a special license plate issued under this section
upon the vehicle, (iii) a disabled American veteran tag or plate issued under
Section 27-19-53, (iv) have the disabled Purple Heart Medal recipient tag or
plate issued under Section 27-19-56.5 properly displayed upon the motor
vehicle, (v) have the disabled Bronze Star recipient tag or plate issued under
Section 27-19-56.62 properly displayed upon the motor vehicle, * * * (vi) a license tag issued under Section 27-19-56.14
and bearing the special decal issued under subsection (1)(c) of this section
properly displayed upon the motor vehicle, or (vii) a license tag issued
under Section 27-19-48 and bearing the special decal issued under subsection
(1)(d) of this section properly displayed upon the motor vehicle, shall not
be convicted and shall have the charge dismissed upon presentation to the court
of proof by means of sworn oral testimony or sworn affidavit that at the time
of the charged violation such person or a passenger in the vehicle possessed a
valid removable windshield placard issued under this section.
(6) Any person who, for the purpose of obtaining a special license plate or windshield placard under this section, files with the county tax collector a physician's certification, knowing the certification to be false or to have been fraudulently obtained, shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than Two Hundred Dollars ($200.00).
(7) All law enforcement officers are authorized to enforce this section on public and private property. Provision of spaces restricted to handicapped parking and proper marking of such spaces shall be considered as intent and permission to enforce such designated parking on private property. Any owner of private property may tow away a vehicle that is parked on the owner's private property in violation of the disabled parking restrictions set forth in this section at the vehicle owner's expense. In addition, the vehicle owner may be subject to any fines or other penalties provided in this section. Only areas marked in accordance with the Americans with Disabilities Act Accessibility Guidelines or equivalent standards shall be enforced. Spaces shall bear the International Symbol of Access.
(8) Motor vehicles displaying a special license plate, license plate decal, placard or parking certificate or permit bearing the International Symbol of Access issued to a person with a disability by any other state or district subject to the laws of the United States shall be allowed the special parking privileges under this section provided the license plate, decal, placard, permit or certificate bears the International Symbol of Access and is displayed in a prominent place on the vehicle.
(9) Parking in any area set aside for persons who are disabled is limited to vehicles which, immediately before or after the utilization of such an area, are used to transport a person with a disability which limits or impairs the ability to walk. The identification required to park in such an area, except as provided in subsection (8) of this section, is as follows:
(a) For a vehicle used to transport a person with a permanent disability, that person's permanent windshield placard must be displayed or the vehicle must have a special license tag issued under this section or Section 27-19-53 properly displayed, or the vehicle must have a license tag issued under Section 27-19-56.14 and bearing the special decal issued under subsection (1)(c) of this section properly displayed or the vehicle must have a license tag issued under Section 27-19-48 and bearing the special decal issued under subsection (1)(d) of this section properly displayed.
(b) For a vehicle being used by a person who has a temporary disability which limits or impairs the ability to walk, or which is being used to transport such a person, a temporary windshield placard must be displayed.
Any person who parks in an area set aside for persons who are disabled in violation of this subsection shall be punished as provided for in subsection (5) of this section.
(10) Upon application by a nursing home, retirement home or other institution that transports disabled persons, the Department of Revenue may issue the special license plate authorized pursuant to this section for not more than one (1) vehicle that is registered in the applicant's name that is used to transport disabled residents of the institution. Such institution shall comply with all other laws regarding the registration of such vehicle.
SECTION 2. Section 27-19-48, Mississippi Code of 1972, is brought forward as follows:
27-19-48. (1) Owners of motor vehicles and noncommercial trailers who are residents of this state, upon complying with the laws relating to registration and licensing of motor vehicles and trailers, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks, other noncommercial motor vehicles and trailers, and upon payment of an additional fee in the amount provided in subsection (4)(a) of this section, shall be issued a personalized license tag of the same color as regular license tags to consist of the name of the county and not more than seven (7) letters of the alphabet or seven (7) numbers in lieu of the license tag numbering system prescribed by law. The purchaser of the personalized license tag may choose the combination of such letters or numbers, but no two (2) motor vehicles or trailers shall have the same combination of letters or numbers. In the event that the same combination of letters has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license tag following the combination of letters; however, this combination shall not exceed seven (7) letters and/or numbers. The combination of letters and/or numbers written across the license tag shall be sufficiently large to be easily read but shall not be less than three (3) inches in height. No combination of letters or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another personalized license plate may be selected by him and issued at no cost. Should the vehicle or trailer owner not desire another personalized license plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel.
(2) For the purposes of this section the terms "motor vehicle" and "vehicle" include motorcycles.
(3) Application for the personalized license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application form shall contain space for the applicant to make five (5) different choices for the combination of the letters and numbers in the order in which the combination is desired by the applicant. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue within seven (7) days of the date the application is made. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
(4) (a) Beginning with any registration year commencing on or after November 1, 1986, any person applying for a personalized license tag shall pay an additional fee which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle's or trailer's established license tag year. The additional fee of Thirty Dollars ($30.00) is due and payable at the time the original application is made for a personalized tag and thereafter annually at the time of renewal registration as long as the owner retains the personalized tag. If the owner does not wish to retain the personalized tag, he must surrender it to the local county tax collector. The additional fee due at the time of renewal registration shall be collected by the county tax collector and remitted to the Department of Revenue on a monthly basis as prescribed by the department.
(b) The Department of Revenue shall deposit all taxes and fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute to the credit of the State General Fund Sixteen Dollars and Twenty-five Cents ($16.25) of each additional fee and the remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
(5) A regular license tag must be properly displayed as required by law until replaced by a personalized license tag; and the regular license tag must be surrendered to the tax collector upon issuance of the personalized license tag. The tax collector shall issue up to two (2) license decals for the personalized license tag, which will expire the same month and year as the original license tag.
(6) The applicant shall receive a refund of the fee paid for a personalized license tag if the personalized license tag is not issued to him because the combination of letters and numbers requested to be placed thereon is not available for any reason.
(7) In the case of loss or theft of a personalized license tag, the owner may make application and affidavit for a replacement license tag as provided by Section 27-19-37. The fee for a replacement personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular license tags.
(8) The owner of a personalized license tag may make application for a duplicate of such tag. The fee for such duplicate personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving the application shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such duplicate personalized license tag and the remainder shall be distributed in the same manner as funds from the sale of regular license tags. A duplicate personalized license tag may not be fastened to the rear of a vehicle or trailer and may not be utilized as a replacement for any personalized license tag issued pursuant to this section. Month decals and year decals shall not be issued for duplicate personalized license tags and month decals and year decals shall not be attached to duplicate personalized license tags.
SECTION 3. This act shall take effect and be in force from and after July 1, 2024.
