Bill Text: MS SB2021 | 2018 | Regular Session | Introduced
Bill Title: Motor vehicle privilege tax; increase the period of time within which a newly acquired motor vehicle must be registered.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-01-30 - Died In Committee [SB2021 Detail]
Download: Mississippi-2018-SB2021-Introduced.html
MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Finance
By: Senator(s) Dearing
Senate Bill 2021
AN ACT TO AMEND SECTION 27-19-63, MISSISSIPPI CODE OF 1972, TO INCREASE FROM SEVEN WORKING DAYS TO 25 WORKING DAYS THE PERIOD OF TIME WITHIN WHICH A NEWLY ACQUIRED MOTOR VEHICLE MUST BE REGISTERED; TO AMEND SECTIONS 27-19-40, 27-19-141 AND 63-21-69, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-63, Mississippi Code of 1972, is amended as follows:
27-19-63. (1) Except as
otherwise provided in this section, the privilege license tax levied by the
provisions of this article shall be paid annually during the anniversary month
of the acquisition of the vehicle. The privilege license tax levied shall be
based on a period of twelve (12) months, even though the actual time from the
acquisition of the vehicle to the end of the anniversary month of the next
succeeding year may be more than twelve (12) months. Any person subject to the
provisions of this article shall have an additional fifteen (15) days from the
end of the anniversary month in which to purchase the tag and/or decals and to
pay the privilege license tax without being in violation of this section. Any
person owning a vehicle subject to taxation under the provisions of this article
who fails or refuses to pay * * * the tax and obtain the privilege
license required within the prescribed period of time shall be guilty of
violating the provisions of this article, and shall be liable for the amount of * * * the tax plus a penalty as provided
for in this section. If the person owning a vehicle subject to taxation under
the provisions of this article does not operate * * * the vehicle on the highways of this
state from the date of acquisition or, if previously registered, from the end
of the anniversary month of his tag and decals to the date on which he makes
application for the privilege license, he shall pay * * * the license tax for a period of
twelve (12) months beginning with the first day of the month in which he applies
for such privilege license. The owner shall submit an affidavit with his
application attesting to the fact that his vehicle was not operated on the
highways of this state from the date of acquisition or, if previously
registered, from the end of the anniversary month of his tag and decals to the
date on which he makes application for the privilege license.
(2) Except as may be
otherwise provided in subsection (3) of this section, the privilege license tax
levied by the provision of this article on operators of motor vehicles in
excess of ten thousand (10,000) pounds, gross vehicle weight, apportioned
vehicles, rental and commercial trailers and buses shall be due annually during
the anniversary month which shall be established by the Commissioner of Revenue;
however, there shall be an additional fifteen (15) days from the end of the
anniversary month in which to file an application with the department and pay
the privilege license tax. The annual license tag and/or decals issued by the
department for the license tax year shall be valid for a period of time to be
determined by the chairman but not to exceed fifteen (15) months following the
anniversary month; * * *
however, this does not extend the time for filing the application with the department
and the payment of the license tax. Any person who fails or refuses to pay * * * the tax and obtain the privilege
license required when due shall be guilty of violating the provision of this
article and shall be liable for the entire amount of * * * the tax from the date the liability
was incurred, plus penalty as provided for in this section.
(3) The privilege license
tax levied by the provisions of this article on operators of a motor vehicle
that is in a corporate fleet or an individual fleet registered under Section 27-19-66
or a trailer in a fleet registered under Section 27-19-66.1 shall be due
annually during the anniversary month which shall be established by the
Commissioner of Revenue for corporate fleets and trailer fleets, and by the
county tax collectors for individual fleets; however, there shall be an
additional fifteen (15) days from the end of the anniversary month in which to
file an application with the department or the county tax collector, as the
case may be, and to purchase the tag or renew the registration of * * * the motor vehicle and pay the
privilege license tax. The department or the county tax collector, as the case
may be, shall issue a tag or renew the annual registration of * * * the motor vehicle for the license
tax year only after all ad valorem taxes and privilege taxes due on such motor
vehicle have been paid. Any person who fails or refuses to pay the privilege
tax and obtain the privilege license required when due shall be guilty of
violating the provisions of this article and shall be liable for the entire
amount of such tax from the date the liability was incurred, plus penalty as
provided for in this section.
(4) Penalties shall be assessed on the privilege license tax at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%); however, a penalty of Two Hundred Fifty Dollars ($250.00), in addition to the maximum penalty for delinquency, shall be assessed against any person who is liable for the motor vehicle privilege license tax but who (a) displays an out-of-state license tag on the motor vehicle; or (b) displays a license tag or privilege license decal on the motor vehicle which was issued for another vehicle. The department, for good reason shown, may waive all or any part of the penalties imposed. No private passenger vehicle registered under this chapter shall have displayed on the front of such vehicle, or elsewhere, the official license tag of another state, whether or not such license tag has expired. Law enforcement officers of this state may remove from private passenger vehicles any out-of-state license tags so displayed.
(5) The requirement that the privilege tax be paid during the anniversary month of each year shall not apply in the following cases:
(a) When a motor
vehicle is acquired, the owner or operator of the vehicle purchased shall have * * * twenty-five (25) full working
days, exclusive of the date of delivery, after the vehicle has been delivered
to him, within which to make the application for the required privilege
license, otherwise such person shall be liable for penalty as provided for in
this section. * * *
However, * * *
when any person shall acquire a vehicle as herein provided, and it shall be
necessary that such vehicle be remodeled, changed or altered by * * * the person before * * * the vehicle is suitable for the
purposes for which it was acquired, then * * * the person shall have * * * twenty-five (25) full working
days, exclusive of the day of the completion of such remodeling, change or
alteration, after the completion * * * of the remodeling, change or
alteration within which to make application for the required privilege
license; provided, that if * * * the person fails to make
application within * * *
that period, * * *
the person shall be liable for penalty as provided for in this section.
"Delivery" as used * * * in this subsection shall be
construed to mean receipt of * * * the vehicle by the purchaser * * * at his residence or place of business,
and, in the event the vehicle is purchased at any place other than in the
county of residence or place of business of such person, he shall be entitled
to forty-eight (48) hours within which to transport * * * the vehicle to the county of his
residence or place of business. At all times during such transportation, the
owner or operator of * * *
the vehicle shall have in his possession a true bill of sale, giving the
description of the vehicle, the name and address of the dealer from whom
purchased, the name and address of the owner or operator, and the date on which
the vehicle was acquired. For failure to have * * * the bill of sale in his possession
during the entire time during which the vehicle is being transported, the owner
or operator shall be liable for the annual privilege tax plus penalty as
provided for in this section.
(b) Where a person has
paid the current privilege license tax required by the laws of another state
and applies for a privilege license in this state within thirty (30) days, no
penalty shall be assessed; however, any person who fails to comply * * * shall be liable for the full annual
tax, plus penalty as provided for in this section.
(6) Any nonresident of the
State of Mississippi who has paid the current privilege license required by the
laws of another state upon a private carrier of passengers, and thereafter
becomes a resident of the State of Mississippi, or brings such vehicle into the
State of Mississippi for use in connection with his business in this state, or
who is gainfully employed in this state shall be entitled to operate * * * the vehicle without obtaining a
privilege license in this state for a period of not more than thirty (30) days.
"Resident" for the purpose of registration and operation of motor vehicles shall include, but not be limited to, the following:
(a) Any person, except
a tourist or out-of-town student, who owns, leases or rents a place within the
state and occupies * * *
it as a place of residence.
(b) Any person who engages in a trade, profession or occupation in this state or who accepts employment in other than seasonal agricultural work.
SECTION 2. Section 27-19-40, Mississippi Code of 1972, is amended as follows:
27-19-40. (1) A motor
vehicle dealer or automobile auction may apply to the * * * Department of Revenue
for special in-transit tags or plates, which when properly displayed shall
authorize the motor vehicle dealer or automobile auction to operate a motor
vehicle upon the highways of this state without paying the annual highway
privilege tax upon such vehicle and without attaching any other license tag or
plate to such vehicle, if:
(a) The movement of the motor vehicle is for the purpose of sale of such vehicle to another motor vehicle dealer or automobile auction;
(b) The motor vehicle is being moved from the place of business of one motor vehicle dealer or automobile auction to the place of business of another motor vehicle dealer or automobile auction; and
(c) The special in-transit
tag or plate is displayed in plain view on the motor vehicle in the manner
prescribed by the * * * Department of Revenue.
(2) A motor vehicle dealer
or automobile auction may apply for a temporary tag or plate to be used when a
motor vehicle in this state is sold by the motor vehicle dealer or automobile
auction to a nonresident of the State of Mississippi or when a motor vehicle is
sold by a motor vehicle dealer or automobile auction to a Mississippi resident
who may temporarily exit this state before obtaining a Mississippi tag or
plate. Such tag or plate when properly displayed shall authorize the purchaser
of such a motor vehicle to operate the motor vehicle upon the highways of this
state. The temporary tag or plate shall be valid for a period of * * * twenty-five (25) full working
days, exclusive of the date of purchase, after the date the motor vehicle is
purchased; however, if the temporary tag or plate is issued to a nonresident of
the State of Mississippi, the temporary tag or plate shall be valid for the
number of days within which the nonresident is required to obtain a permanent
motor vehicle license tag or plate by the laws of the nonresident's state of
residence.
(3) The * * * Department of Revenue
shall issue such tags or plates to each motor vehicle dealer or automobile
auction who applies for them upon payment of a fee in an amount equal to Two
Dollars ($2.00) for each in-transit tag or plate and Five Dollars ($5.00) for
each temporary tag or plate.
(4) Whenever a rental
company acquires a vehicle from a dealer by sale or otherwise, the rental
company may apply for a temporary tag or plate to be issued by the dealer. * * * The tag or plate, when properly
displayed, authorizes the rental company to operate the motor vehicle upon the
highways of this state. The temporary tag or plate is valid for a period of
thirty (30) full working days, exclusive of the date of delivery. Any dealer
issuing a temporary tag under this subsection may collect from the purchaser
requesting the issuance of the temporary tag a fee of Five Dollars ($5.00).
The penalties established under Section 27-19-63, are not applicable until
after the expiration of the thirty-day period under this subsection. For the
purposes of this subsection, the term "rental company" means any
person or entity in the business of providing primarily motor vehicles to the
public under a rental agreement for a rental period not to exceed thirty (30)
days.
(5) The tags or plates
authorized pursuant to this section shall be designed by the * * * Department of Revenue.
The * * * Department of Revenue shall adopt rules and
regulations necessary to implement this section, including, but not limited to,
rules and regulations establishing procedures for issuing * * * the tags or plates and for the use
and display of * * *
the tags or plates. Each motor vehicle dealer or automobile auction who
is issued tags or plates pursuant to this section shall keep such records as
may be required by the * * * Department of Revenue.
(6) Any motor vehicle
dealer or automobile auction who uses a tag or plate issued pursuant to this
section for a purpose that is not authorized by this section shall be guilty of
a misdemeanor and, upon conviction thereof, shall be punished by a fine of One
Thousand Dollars ($1,000.00) and the use of all tags or plates issued to * * * the motor vehicle dealer or
automobile auction pursuant to this section shall be suspended for a period of
one (1) year.
(7) As used in this section, the terms "motor vehicle dealer" and "automobile auction" shall have the meanings ascribed to such terms in Section 27-19-303, Mississippi Code of 1972.
SECTION 3. Section 27-19-141, Mississippi Code of 1972, is amended as follows:
27-19-141. In case any
person, other than a dealer or agent, shall sell, assign or transfer any
vehicle to another person, the person acquiring * * * the vehicle shall register the
vehicle with the county tax collector of his residence or the * * * Department of Revenue
within * * *
twenty-five (25) working days after such sale, assignment or transfer
and pay the annual privilege license taxes. The seller or transferor shall remove
the license plate from the vehicle and retain * * * it. * * * The license plate must be
surrendered to the issuing authority with the corresponding tax receipt if
required, and credit shall be allowed for the taxes paid for the remaining tax
year on like privilege or ad valorem taxes due on another vehicle owned by the
seller or transferor, or by the seller's or transferor's spouse or dependent
child. Privilege taxes on vehicles registered in excess of ten thousand
(10,000) pounds gross vehicle weight, apportioned vehicles, rental and
commercial trailers and buses, shall be considered like taxes only for vehicles
registered in excess of ten thousand (10,000) pounds gross vehicle weight,
apportioned vehicles, rental and commercial trailers and buses. Privilege or
ad valorem taxes on vehicles with a gross vehicle weight of ten thousand
(10,000) pounds or less shall be considered like taxes only for vehicles with a
gross vehicle weight of ten thousand (10,000) pounds or less. If the seller or
transferor does not elect to receive such credit at the time the license plate
is surrendered, the issuing authority shall issue a certificate of credit to
the seller or transferor, or to the seller's or transferor's spouse or
dependent child, or to any other person, business or corporation, at the
direction of the seller or transferor, for the remaining unexpired taxes
prorated from the first day of the month following the month in which the
license plate is surrendered. Any credit allowed for taxes due or any
certificate of credit issued may be applied to like taxes owed in any county by
the person to whom the credit is allowed or by the person possessing the
certificate of credit. No credit, however, shall be allowed on the charge made
for registration fees and any tag fees. * * * License plates surrendered to the tax
collector shall be retained by him, and in no event shall * * * the license plate be attached to
any motor vehicle after being surrendered to the tax collector, nor shall any
license plate be transferred from one (1) motor vehicle to any other motor
vehicle. Certificates of credit shall be designed and furnished by the
commissioner.
The credit authorized by this section shall not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.
SECTION 4. Section 63-21-69, Mississippi Code of 1972, is amended as follows:
63-21-69. When a vehicle
subject to titling under this chapter is acquired from a dealer or another
person by sale or otherwise, the new owner of the vehicle shall have * * * twenty-five (25) full working
days, exclusive of the date of delivery, within which to make application for
the required privilege license tag.
No privilege license tag
shall be issued by any tax collector or the * * * Department of Revenue
if the vehicle is subject to titling under this chapter unless the vehicle
owner makes an application * * * for a privilege license tag and * * * tenders his application
for certificate of title with the application for a privilege license. If,
however, the vehicle owner already has a certificate of title, then the
original certificate or, if his original certificate be in the hands of a
lienholder, then his duplicate certificate or other official document as
prescribed by the * * * Department of Revenue shall be tendered to the
tax collector or the * * * Department of Revenue. The tax collector or
the * * * Department of Revenue, as the case may be, shall * * * enter the number of the application
or certificate on the privilege license application and on the privilege
license receipt.
The provisions and
requirements of this section implement the provisions and requirements of
Section 27-19-59 and Section 27-19-61. Nothing contained in this section or in
this chapter shall in any way amend or supersede any of the existing statutes
of this state or any of the provisions or requirements of such statutes with
respect to the registration of vehicles and making applications for privilege
licenses for vehicles * * *;
however, the * * * Department of Revenue shall, by suitable
rules and regulations, provide for the implementation of the
requirements of this section and this chapter with the requirements of existing
statutes with respect to the registration of vehicles and with respect to
obtaining privilege licenses * * * for those vehicles.
SECTION 5. This act shall take effect and be in force from and after July 1, 2018.
