Bill Text: MS HB796 | 2011 | Regular Session | Introduced
Bill Title: Electric vehicles; impose annual tax on, based on mileage traveled each year.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2011-02-23 - Died In Committee [HB796 Detail]
Download: Mississippi-2011-HB796-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Transportation; Ways and Means
By: Representative Ellington
House Bill 796
AN ACT TO IMPOSE AN ANNUAL TAX ON ELECTRIC VEHICLES IN ADDITION TO ANY OTHER TAXES FOR WHICH THE VEHICLE IS LIABLE; TO DEFINE "ELECTRIC VEHICLE"; TO PROVIDE THAT THE TAX SHALL BE PAID TO THE COUNTY TAX COLLECTOR AT THE SAME TIME AND IN THE SAME MANNER AS THE ANNUAL HIGHWAY PRIVILEGE TAX IS PAID; TO PROVIDE THAT THE AMOUNT OF THE TAX SHALL BE EQUAL TO ONE-HALF CENT PER MILE FOR THE NUMBER OF MILES THAT THE ELECTRIC VEHICLE HAS TRAVELED DURING THE PRECEDING YEAR; TO PROVIDE THAT THE TAX COLLECTOR SHALL REMIT THE PROCEEDS OF THE TAX TO THE DEPARTMENT OF REVENUE; TO PROVIDE THAT THE DEPARTMENT SHALL APPORTION THE PROCEEDS OF THE TAX AMONG THE VARIOUS PURPOSES SPECIFIED FOR GASOLINE AND DIESEL FUEL TAXES IN THE SAME PROPORTION THAT THOSE TAXES WERE APPORTIONED FOR THOSE PURPOSES DURING THE PREVIOUS STATE FISCAL YEAR; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) For the purposes of this section, the term "electric vehicle" means a vehicle that is powered solely by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current, is manufactured primarily for use on public streets, roads and highways, and is required to have a license tag under Section 27-19-1 et seq. for operation on public streets, roads and highways.
(2) There is imposed an annual tax on each electric vehicle, which shall be in addition to any other taxes for which the vehicle is liable. The tax shall be paid to the county tax collector at the same time and in the same manner as the annual highway privilege tax is paid. The amount of the tax shall be equal to one-half cent (0.5�) per mile for the number of miles that the electric vehicle has traveled during the preceding year, based on the mileage indicated on the odometer of the vehicle. (3) The tax collector shall provide on the form for the application or renewal of a license tag or decals a space for recording the mileage from the odometer, and the tax collector shall notify the taxpayer of the amount of the tax that is due. The tax collector shall have a special designation for electric vehicles in the vehicle records of the tax collector's office so that the owners of electric vehicles will be provided with the proper forms for paying the tax imposed by this section.
(4) The tax collector shall remit the proceeds of the tax collected under this section to the Department of Revenue, and the department shall apportion the proceeds of the tax among the various purposes specified in Section 27-5-101 for gasoline and diesel fuel taxes in the same proportion that those taxes were apportioned for those purposes during the previous state fiscal year.
(5) The Department of Revenue shall have all of the power and authority that it has for enforcement of the motor vehicle privilege tax laws (Section 27-19-1 et seq.) to enforce the provisions of this section. The Commissioner of Revenue may adopt any rules or regulations that he deems necessary for the proper administration of this section.
SECTION 2. This act shall take effect and be in force from and after July 1, 2011.
