Bill Text: MS SB3020 | 2012 | Regular Session | Introduced
Bill Title: Satellite broadcasting service providers; impose a tax on the gross revenue of.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2012-03-28 - Died In Committee [SB3020 Detail]
Download: Mississippi-2012-SB3020-Introduced.html
MISSISSIPPI LEGISLATURE
2012 Regular Session
To: Finance
By: Senator(s) Simmons (13th)
Senate Bill 3020
AN ACT TO IMPOSE A TAX ON THE GROSS REVENUE OF SATELLITE BROADCASTING SERVICE PROVIDERS DERIVED FROM PROVIDING SATELLITE BROADCASTING SERVICE TO A SUBSCRIBER IN THIS STATE; TO PROVIDE THAT A PORTION OF THE REVENUE COLLECTED AS A RESULT OF THE TAX TO BE DEPOSITED INTO THE INTEGRATED PUBLIC SAFETY COMMUNICATIONS FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) As used in this section:
(a) "Commissioner" means the Commissioner of Revenue of the Mississippi Department of Revenue.
(b) "Gross revenues" means all revenues received from subscribers in this state for the provision of satellite broadcasting service in this state and shall be determined in accordance with generally accepted accounting principles.
(c) "Satellite broadcasting service" means the distribution or broadcasting of programming or services by satellite directly to the subscriber's receiving equipment including direct broadcast satellite service and including all service and rental charges, premium channels or other special services, installation and repair service charges, and any other charges having any connection with the provision of the satellite broadcasting service.
(2) A satellite broadcasting service provider shall pay to the commissioner a tax equal to five percent (5%) of gross revenues derived from satellite broadcasting service provided to a subscriber in this state, regardless of where or to whom the service is billed or paid.
(3) The tax imposed by this section shall be remitted to and administered by the commissioner in the manner provided by Chapter 65 of Title 27 with respect to sales and use taxes. The commissioner shall exercise all power and authority and perform all duties with respect to taxpayers under this section as are provided in the sales tax law, except where there is conflict, then the provisions of this section shall control.
(4) Beginning July 1, 2012, through June 30, 2014, the commissioner shall deposit fifteen percent (15%) of the revenue collected pursuant to this section into the Integrated Public Safety Communications Fund created in Section 25-53-171.
(5) From and after July 1, 2014, the commissioner shall deposit seventy-five percent (75%) of the revenue collected pursuant to this section into the Integrated Public Safety Communications Fund created in Section 25-53-171.
SECTION 2. This act shall take effect and be in force from and after July 1, 2012.
