1998 Regular Session
To: Ways and Means
By: Representative Williams
House Bill 757
(As Sent to Governor)
AN ACT TO AMEND SECTION 27-69-5, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A RETAILER PERMIT ISSUED UNDER THE STATE TOBACCO TAX LAW SHALL CONTINUE IN FORCE FOR AS LONG AS THE PERMIT HOLDER TO WHOM THE PERMIT IS ISSUED CONTINUES IN THE SAME BUSINESS AT THE SAME LOCATION UNLESS SUCH PERMIT IS REVOKED; TO AMEND SECTION 27-69-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE FEE FOR A DISTRIBUTOR, WHOLESALER OR DEALER TOBACCO PERMIT SHALL BE PRORATED WHEN THE PERMIT IS ISSUED FOR A PERIOD OF LESS THAN TWELVE MONTHS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-69-5, Mississippi Code of 1972, is amended as follows:
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27-69-5. Every distributor, wholesaler, dealer or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business. The application for a permit shall be filed on blanks to be furnished by the commissioner for that purpose. The application must be subscribed and sworn to by the person owning the business, or having an ownership interest therein. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person, and in case of partnership, the name of each partner thereof, the person's post office address, the location of the place of business to which the permit shall apply, and the nature of the business in which engaged, and any other information the commissioner may require. No distributor, wholesaler, dealer or retailer shall sell any tobacco until such application has been filed, the prescribed permit fee paid, and the permit obtained. Except as otherwise provided in this paragraph, said permit shall expire on January 31 of each year. However, a retail permit shall continue in force during the time that the permit holder to whom it is issued continues in the same business at the same location unless such permit is revoked by the commissioner for cause or is revoked pursuant to any provision of the Mississippi Juvenile Tobacco Access Prevention Act in Sections 97-32-1 through 97-32-23.
An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler, dealer or retailer.
Upon receipt of the application and any permit fee hereinafter provided for, the commissioner may issue to every distributor, wholesaler, dealer or retailer, for the place of business designated, a nonassignable permit, authorizing the sale or use of tobacco in the state. Said permit shall provide that the same is revocable, and may be forfeited or suspended upon violation of any provision of this chapter, the Mississippi Tobacco Youth Access Prevention Act of 1997 or any rule or regulation adopted by the commissioner. If such permit is revoked or suspended, said distributor, wholesaler, dealer or retailer shall not sell any tobacco from such place of business until a new permit is granted, or the suspension of the old permit removed.
A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the distributor, wholesaler, dealer or retailer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter.
SECTION 2. Section 27-69-7, Mississippi Code of 1972, is amended as follows:
27-69-7. In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every distributor, wholesaler or dealer doing business in this state. However, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be the proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until the permit expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).
Foreign manufacturers, wholesalers, or distributors may secure a permit from the commissioner, upon the payment of a fee of One Hundred Dollars ($100.00), and shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into the State of Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into the State of Mississippi at any and all reasonable times.
It is further provided that any person who engages in any business for which a permit is required by this chapter, before procuring a permit, or after the permit is cancelled, shall be guilty of a misdemeanor, and punishable by a fine of not exceeding Five Hundred Dollars ($500.00), nor less than Fifty Dollars ($50.00).
SECTION 3. This act shall take effect and be in force from and after January 31, 1998.