2005 Regular Session
To: Ways and Means
By: Representative Watson
AN ACT TO AMEND SECTION 27-65-201, MISSISSIPPI CODE OF 1972, TO INCREASE THE SALES TAX AND USE TAX IMPOSED ON CASUAL SALES OF MOTOR VEHICLES; TO PROVIDE THAT IN ORDER FOR TRANSFERS OF MOTOR VEHICLES BETWEEN CERTAIN FAMILY MEMBERS TO BE EXEMPT FROM SALES TAX, THE VEHICLE MUST BE CURRENTLY REGISTERED OR LICENSED IN THE TRANSFEROR'S NAME; TO AMEND SECTION 55-3-33, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS SHALL CHARGE AN ADDITIONAL ADMISSION FEE UPON EACH VEHICLE ENTERING ANY PARK OPERATED BY THE DEPARTMENT; TO AMEND SECTION 59-21-19, MISSISSIPPI CODE OF 1972, TO INCREASE THE TERM OF THE BOAT REGISTRATION CERTIFICATE TO THREE YEARS; TO AMEND SECTION 59-21-25, MISSISSIPPI CODE OF 1972, TO REVISE FEES; TO REVISE THE LENGTH OF BOAT CATEGORIES FOR FEES; TO AMEND SECTION 59-21-5, MISSISSIPPI CODE OF 1972, TO REMOVE INCORRECT REFERENCE TO UNDOCUMENTED VESSEL; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-201, Mississippi Code of 1972, is amended as follows:
27-65-201. (1) For the purposes of this section, unless the context otherwise requires, the term "motor vehicle" means a motor vehicle required to be registered or licensed by the county tax collectors pursuant to Section 27-19-43, Mississippi Code of 1972.
(2) Upon every person, firm or corporation purchasing other than at wholesale within this state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, there shall be levied and collected a sales tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the State Tax Commission.
(3) Upon every person, firm or corporation purchasing other than at wholesale outside the state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, for use, storage or other consumption within this state there is levied a use tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the State Tax Commission.
(4) Where any motor vehicle is taken in trade as a credit or part payment on the sale of a motor vehicle taxable under this section, the tax levied by this section shall be paid on the net difference, that is, the true value of the motor vehicle sold less the credit for the motor vehicle taken in trade.
(5) The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle. The tax collector shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the State Tax Commission for the amount of tax collected.
(6) County tax collectors shall be liable for the tax they are required to collect, and taxes which are in fact collected, under this section and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the State Tax Commission. Deficiencies in collection or payment shall be assessed against the tax collector, or his successor, in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers under Chapter 65, Title 27, Mississippi Code of 1972.
Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the State Tax Commission all funds collected under the provisions of this section, less a commission of three percent (3%) which shall be retained by the tax collector as a commission for collecting such tax, and such commission shall be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed. All funds remitted to the State Tax Commission shall be deposited to the credit of the State General Fund.
Any error in the report and remittance to the State Tax Commission may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the State Tax Commission.
All information relating to the collection of this tax by tax collectors and such records as the State Tax Commission may require shall be preserved in the tax collector's office for a period of three (3) years for audit by the State Tax Commission.
(7) The tax levied by this section shall not apply to the following:
(a) Transfers of legal ownership of motor vehicles currently registered or licensed in the transferor's name between husband and wife, parent and child, or grandparents and grandchildren, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.
(b) Transfers of legal ownership of motor vehicles pursuant to a will or pursuant to any law providing for the distribution of the property of one dying intestate.
(c) Transfers of legal ownership of motor vehicles ten (10) or more years after the date of the manufacture of such
SECTION 2. Section 55-3-33, Mississippi Code of 1972, is amended as follows:
55-3-33. (1) The Mississippi Department of Wildlife, Fisheries and Parks shall have the power and authority, and it shall be its duty to:
(a) Take charge and have full jurisdiction and control over all state parks, which parks shall be operated for the purpose of providing outdoor recreational activities and enjoyment for the citizens of the State of Mississippi and for the purpose of attracting visitors to the state.
(b) Set up a uniform accounting procedure for the state parks and prescribe the manner in which books, records and accounts shall be kept, which procedure shall account for all moneys taken in and expended by the various parks and shall provide for periodic audits of such books.
(c) Accept gifts, bequests of money or other property, real or personal, to be used for the purpose of advancing the recreation and conservation interests in state parks. The department is authorized, subject to approval by the State Legislature, to purchase property, real or personal, to be used for state park purposes.
(d) Contract with the State Transportation Commission, any municipality or board of supervisors of the state for locating, constructing and maintaining roads and other improvements in state parks and for payment of a part of the costs thereof; however, no county or municipality more than twenty-five (25) miles distant from a state park may contract for, or do, or pay for any such work for a state park other than the International Gardens of Mississippi. Any county or municipality authorized to assist financially under the provisions of Sections 55-3-31 through 55-3-51 is authorized, in the discretion of its respective governing authority, to set aside, appropriate and expend moneys from the General Fund for the purpose of defraying such expense after a mandatory election is held on the question within the county or municipality.
(e) Designate employees as peace officers with power to make arrests for infraction of the rules and regulations of the department. Such officers are authorized to carry weapons and to enforce the laws of the State of Mississippi within the confines of a state park.
(f) Enforce and delegate the responsibility to enforce all reasonable rules and regulations governing the occupancy and use of lands and waters in state parks under its jurisdiction, supply recreational and conservation facilities and charge fees for the use of same; review all rates and charges for facilities and accommodations furnished at the various state parks annually, making such charges as are justified; and establish fees for entrance to state parks.
Each park shall retain from revenues generated therein, a sum sufficient to pay necessary expenses of operation, but in no event to be less than seventy-five percent (75%) of such revenues.
(2) The department shall have the authority to lease to any entity, sell and convey or otherwise transfer to any county or municipality, or close any state park or historical site within its jurisdiction which received a General Fund subsidy in Fiscal Year 1985 in excess of Two Dollars ($2.00) per visitor to such state park or historical site; * * * however, * * * this authority shall not include the authority to sell, lease or convey any park that was not in operation under the jurisdiction of the department for a full fiscal year prior to fiscal year 1986.
(3) The department may execute agreements with rails-to-trails and recreational districts by which the department will assume responsibility for the operation and maintenance of trails developed under Sections 55-25-1 through 55-25-15.
(4) In addition to any other fees the department charges for admission to the parks, the department shall charge an additional admission fee of One Dollar ($1.00) upon each vehicle, containing not more than four (4) occupants, entering any park operated by the department. For any vehicle containing more than four (4) occupants, the department shall charge a fee of One Dollar ($1.00) for each occupant in excess of four (4) in addition to the One Dollar ($1.00) fee charged under this subsection. The fees collected under this subsection shall be deposited into the State General Fund.
SECTION 3. Section 59-21-19, Mississippi Code of 1972, is amended as follows:
59-21-19. (1) The certificate of number shall be pocket-size, approximately two and one-half (2-1/2) inches by three and one-half (3-1/2) inches, and water resistant.
(2) Pending the issuance of the original certificate of number, the owner of the vessel may be furnished a temporary certificate of number valid for sixty (60) days from the date of issue. This temporary certificate shall be carried on board when the vessel is being operated.
(3) Each applicant for an original or transfer certificate of number, who is entitled to issuance thereof, shall be issued a certificate for a period of three (3) years from the last day of the month of receipt of the original or transfer certificate. This subsection shall not apply to the certificate of number of a livery boat.
(4) The certificate of number of a livery boat shall be plainly marked "livery boat." The description of the motor and type of fuel will be omitted from the certificate of number in any case where the motor is not rented with the boat. Original and renewal certificates of number of a livery boat shall be valid for a period of three (3) years and shall expire at midnight on June 30 of each triennial.
(5) Numbers and certificates of number awarded boats operated by manufacturers and dealers may be transferred from one boat to another. In lieu of the description, the word "manufacturer" or "dealer," as appropriate, will be plainly marked on each certificate. The manufacturer or dealer may have the number awarded printed upon or attached to a removable sign or signs to be temporarily mounted upon or attached to the boat being demonstrated or tested so long as the display meets the requirements of Section 59-21-9.
SECTION 4. Section 59-21-25, Mississippi Code of 1972, is amended as follows:
59-21-25. (1) Fees for the award of certificates of number for original, transfer, renewal, livery, dealer and duplicate shall be as follows:
(a) Less than 16 feet........................$ 24.00
(b) 16 feet but less than 26 feet............$ 42.00
(c) 26 feet but less than 40 feet........... $ 74.00
(d) 40 feet but less than 65 feet............$108.00
(e) 65 feet and over.........................$138.00
(f) Dealer number............................$ 60.00
(g) Duplicate................................$ 6.00
(h) Boat inspection fee......................$ 10.00
(2) All fees for numbers and renewal of number shall be payable to the Mississippi Department of Wildlife, Fisheries and Parks to be deposited by the department in the State Treasury in a special fund to be designated as the Fisheries and Wildlife Fund, which shall be disbursed upon the recommendation of the department as may be appropriated by the Legislature. The State Treasurer shall release to the department such sums as are required to defray all administrative costs of the boat registration fee division of the department and to improve the law enforcement capability of the department on the inland and marine waters of the State of Mississippi and as may be budgeted by the department for the purpose of paying the cost of the administration of this chapter for education on water safety, improvement of water safety and motorboating facilities in the state, and advertising and promoting the waterways of the state. Any and all revenue over and above the actual administrative cost of implementing this act shall be used to fund salaries of additional conservation officers in all eighty-two (82) counties.
SECTION 5. Section 59-21-5, Mississippi Code of 1972, is amended as follows:
59-21-5. All sailboats and every * * * vessel equipped with propulsion machinery, whether or not such machinery is the principal source of propulsion, using the territorial and navigable waters of the State of Mississippi, and every such vessel owned in the State of Mississippi and using the high seas shall be numbered in accordance with this chapter, except:
(a) Foreign vessels temporarily using the navigable waters of the State of Mississippi;
(b) Public vessels of the United States;
(c) State and municipal vessels used solely for official business and displaying proper visual identification on its hull;
(d) Ships' lifeboats;
(e) Vessels designated by the appropriate federal authority;
(f) Undocumented vessels used exclusively for racing;
(g) Undocumented vessels operating under valid temporary certificates of number;
(h) Vessels already covered by a number in full force and effect awarded pursuant to federal law, or a federally approved numbering system of another state, provided that such vessels shall not have been within this state for a period in excess of sixty (60) days. Nothing in this section shall prohibit the numbering of any undocumented vessel upon the request of the owner.
SECTION 6. This act shall take effect and be in force from and after July 1, 2005.