1997 Regular Session
To: Ways and Means
By: Representative Endt
House Bill 88
AN ACT TO AMEND SECTIONS 27-19-5, 27-19-11 AND 27-19-43, MISSISSIPPI CODE OF 1972, TO EXEMPT PASSENGER AUTOMOBILES AND LIGHT TRUCKS OWNED BY ACTIVE DUTY MILITARY PERSONNEL FROM ROAD AND BRIDGE PRIVILEGE TAXES AND REGISTRATION FEES; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, TO EXEMPT THOSE VEHICLES FROM A CERTAIN PORTION OF AD VALOREM TAXES THAT WOULD OTHERWISE BE DUE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-5, Mississippi Code of 1972, is amended as follows:
27-19-5. (1) There is hereby levied the following annual highway privilege tax on operators of private carriers of passengers as reasonable compensation for the use of the highways of this state:
(a) On the owner or operator of each private carrier of passengers............................................$15.00
(b) On each motorcycle, per annum.............. 8.00
(2) Private carriers of passengers owned by persons serving on active duty in the Armed Forces of the United States are exempt from the privilege tax levied by this section.
SECTION 2. Section 27-19-11, Mississippi Code of 1972, is amended as follows:
27-19-11. On each carrier of property, for each motor vehicle, truck-tractor or road tractor used in the operation of any business as such, and on each bus, there is * * * levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.
RATE OF TAX
GROSS WEIGHT PRIVATE COMMERCIAL PRIVATE PRIVATE
OF VEHICLE CARRIERS OF PROPERTY COMMERCIAL CARRIERS
NOT TO EXCEED WITH A GROSS VEHICLE CARRIERS OF OF
IN POUNDS WEIGHT IN EXCESS OF PROPERTY WITH PROPERTY
60,000 POUNDS, A GROSS VEHICLE
COMMON AND CONTRACT WEIGHT OF 60,000
CARRIERS OF PROPERTY POUNDS OR LESS
0000-6000 $ 7.20 $ 7.20 $ 7.20
6001-10000 33.60 25.20 16.80
10001-16000 78.40 70.70 39.20
16001-20000 156.00 129.00 78.00
20001-26000 228.00 192.00 114.00
26001-30000 300.00 247.00 150.00
30001-36000 384.00 318.00 192.00
36001-40000 456.00 378.00 228.00
40001-42000 504.00 420.00 264.00
42001-44000 528.00 444.00 276.00
44001-46000 552.00 456.00 282.00
46001-48000 588.00 492.00 300.00
48001-50000 612.00 507.00 312.00
50001-52000 660.00 540.00 336.00
52001-54000 684.00 564.00 348.00
54001-56000 708.00 588.00 360.00
56001-58000 756.00 624.00 384.00
58001-60000 780.00 642.00 396.00
60001-62000 828.00 420.00
62001-64000 852.00 432.00
64001-66000 900.00 482.00
66001-68000 936.00 504.00
68001-70000 972.00 516.00
70001-72000 996.00 528.00
72001-74000 1,128.00 576.00
74001-76000 1,248.00 612.00
76001-78000 1,380.00 720.00
78001-80000 1,512.00 864.00
In addition to the above levied annual highway privilege tax on vehicles with a gross weight exceeding ten thousand (10,000) pounds, there is levied and shall be collected an additional privilege tax in the amount of One Thousand Three Hundred Fifty Dollars ($1,350.00) for each current or later year model vehicle based upon a licensed weight of eighty thousand (80,000) pounds. This additional privilege tax shall be reduced by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of licensed weight to the maximum weight of eighty thousand (80,000) pounds. During the first year only, the privilege tax monies collected under the provisions of this paragraph shall be distributed to the various counties of the state on the basis of the ratio of the last year of annual ad valorem taxes collected by such counties on such vehicles to the total ad valorem taxes collected by all counties on such vehicles in the same year. In all subsequent years, such distribution to the counties shall be made on the basis of the ratio of the number of motor vehicles registered in excess of ten thousand (10,000) pounds, in each taxing district in each county, to the total number of such vehicles registered statewide. The counties should then distribute these proceeds as they would if these collections were ad valorem taxes. * * * However, until July 1, 1993, vehicles which are subject to the provisions of this section and were licensed in another state shall not be subject to any other taxes when registered in this state.
From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.
* * * No privilege license shall be issued for any period of time for less than One Dollar ($1.00).
All vehicles owned by the State of Mississippi or any county, levee district, school or drainage district, or any other political subdivision thereof, including municipalities, used for the transportation of property, shall be classified as private carriers of property and shall be registered as such.
The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. * * * In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.
* * * Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached thereto which was issued for another or different vehicle, shall be liable for the privilege tax on the vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).
* * * Carriers of property duly registered and licensed in another state and being used to transport farm harvesting machinery or equipment to and from a particular county in this state may, upon adoption of a resolution by the board of supervisors of the county where such machinery or equipment is being exclusively used in harvesting farm crops within the county, be exempt from the taxes herein levied when the resolution is filed with the State Tax Commission. * * * However, the exemption shall not exceed a period of forty (40) days for any annual period without a second resolution of approval by the board of supervisors who shall have the authority to extend the exemption not to exceed an additional period of twenty (20) days during any annual period.
* * * A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.
Light carriers of property, as defined in Section 27-51-101, owned by persons serving on active duty in the Armed Forces of the United States, are exempt from the privilege tax levied by this section.
SECTION 3. Section 27-19-43, Mississippi Code of 1972, is amended as follows:
27-19-43. (1) License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, and all vehicles owned by a road, drainage or levee district shall be sold and issued by the tax collectors of the several counties.
(2) Applications for license tags for motor vehicles in a corporate fleet registered under Section 27-19-66, and applications for all other license tags, substitute tags and decals shall be filed with the commission or the local tax collector of the respective counties and forwarded to the commission for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality shall be issued by the commission.
(3) In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
(a) For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
(b) For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
Except for those vehicles exempt by subsection (5) of this section, no tag or decal shall be issued either by a tax collector or by the commission without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.
(4) Beginning July 1, 1987, and until the date specified in Section 65-37-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.
(5) Private carriers of passengers and light carriers of property, as defined in Section 27-51-101, owned by persons serving on active duty in the Armed Forces of the United States are exempt from the registration fee levied under subsection (3) of this section, but are subject to the additional registration fee levied under subsection (4) of this section.
SECTION 4. Section 27-51-41, Mississippi Code of 1972, is amended as follows:
27-51-41. (1) The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.
(2) The following shall be exempt from ad valorem taxation:
(a) All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state shall be exempt from all ad valorem taxes.
(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof shall be exempt from all ad valorem taxes.
(c) All motor vehicles owned by any school district in the state shall be exempt from all ad valorem taxes.
(d) All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-243 shall be exempt from all ad valorem taxes.
(e) All motor vehicles owned by units of the Mississippi National Guard shall be exempt from all ad valorem taxes.
(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq. shall be exempt from ad valorem taxes.
(g) All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds, shall be exempt from all ad valorem taxes.
(h) Antique automobiles as defined in Section 27-19-47 shall be exempt from all ad valorem taxes.
(i) Street rods as defined in Section 27-19-56.6 shall be exempt from all ad valorem taxes.
(j) Motor vehicles owned by disabled American veterans, or by spouses of deceased disabled American veterans, in accordance with Section 27-19-53, shall be exempt from all ad valorem taxes.
(k) One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies shall be exempt from ad valorem taxes.
(l) Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54, shall be exempt from all ad valorem taxes.
(m) Any religious society, ecclesiastical body or any congregation thereof shall be exempt from ad valorem taxation on one (1) private carrier of passengers, as defined in Section 27-19-3, owned by it, which is used exclusively for such society and not for profit. All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit shall be exempt from all ad valorem taxes.
(n) All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231 shall be exempt from all ad valorem taxes.
(o) Private carriers of passengers and light carriers of property, as defined in Section 27-51-101, manufactured more than five (5) years before the taxable year that are owned by persons serving on active duty in the Armed Forces of the United States shall be exempt from the number of mills of ad valorem tax exceeding the number of mills that would produce not more than Twenty Dollars ($20.00) in total revenue for the county, municipality, school district and all other taxing districts in which the vehicle is subject to ad valorem taxation.
(p) Private carriers of passengers and light carriers of property, as defined in Section 27-51-101, manufactured five (5) or fewer years before the taxable year that are owned by persons serving on active duty in the Armed Forces of the United States shall be exempt from the number of mills of ad valorem tax exceeding the number of mills that would produce not more than Forty-five Dollars ($45.00) in total revenue for the county, municipality, school district and all other taxing districts in which the vehicle is subject to ad valorem taxation.
(3) Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.
(4) Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.
(5) If a taxpayer shall sell, trade or otherwise dispose of a motor vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle. Such 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. 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. The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes. 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 the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such 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.
(6) If the person owning a motor vehicle subject to taxation under the provisions of this chapter does not operate such motor vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the motor 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 the tag and decals to the date on which he makes application for the current license tag or decals.
(7) Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.
SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the road and bridge privilege tax laws or ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the road and bridge privilege tax laws and ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.
SECTION 6. This act shall take effect and be in force from and after October 1, 1997.