Bill Text: MS SB2499 | 2011 | Regular Session | Introduced
Bill Title: Trauma Care Systems Fund; exempt certain golf carts from fee imposed for.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2011-02-23 - Died In Committee [SB2499 Detail]
Download: Mississippi-2011-SB2499-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Finance
By: Senator(s) Jackson (15th)
Senate Bill 2499
AN ACT TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO EXEMPT GOLF CARTS WITH A MAXIMUM SPEED OF LESS THAN 20 MILES PER HOUR FROM THE POINT-OF-SALE FEE THAT IS LEVIED ON ALL-TERRAIN VEHICLES AND MOTORCYCLES FOR DEPOSIT INTO THE MISSISSIPPI TRAUMA CARE SYSTEMS FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 63-17-171, Mississippi Code of 1972, is amended as follows:
63-17-171. (1) Except as otherwise provided in this section, there is levied a point-of-sale fee of Fifty Dollars ($50.00) on the retail sales of all-terrain vehicles and motorcycles as defined in Section 63-21-5. The seller of an all-terrain vehicle or a motorcycle shall collect the fee from the purchaser at the time of sale and remit the fee to the Department of Revenue, which shall deposit the proceeds of the fees into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.
(2) The seller of an all-terrain vehicle or a motorcycle shall provide a written statement to the purchaser, which may be printed on the sales receipt, that reads as follows: "$50.00 of the amount that you paid for this vehicle will be used to fund the Mississippi Trauma Care System."
(3) Motorized carts with a maximum speed of less than twenty (20) miles per hour that are designed for use on a golf course shall be exempt from the fee levied in subsection (1) of this section.
SECTION 2. This act shall take effect and be in force from and after July 1, 2011.
