MISSISSIPPI LEGISLATURE

2007 Regular Session

To: Ways and Means

By: Representative Lott, Chism, Martinson, Palazzo, Robinson (84th)

House Bill 1219

AN ACT TO REPEAL SECTIONS 63-13-1 THROUGH 63-13-29, MISSISSIPPI CODE OF 1972, WHICH CREATE THE MISSISSIPPI MOTOR VEHICLE SAFETY INSPECTION LAW; TO AMEND SECTIONS 27-19-43, 27-19-99, 27-19-309 AND 27-19-325, MISSISSIPPI CODE OF 1972, TO INCREASE THE REGISTRATION FEE FOR LICENSE TAGS AND TO DISTRIBUTE SUCH INCREASE TO THE DEPARTMENT OF PUBLIC SAFETY ADMINISTRATIVE FUND; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Sections 63-13-1, 63-13-3, 63-13-5, 63-13-7, 63-13-8, 63-13-9, 63-13-11, 63-13-13, 63-13-15, 63-13-17, 63-13-19, 63-13-21, 63-13-23, 63-13-25, 63-13-27 and 63-13-29, Mississippi Code of 1972, which create the Mississippi Motor Vehicle Safety Inspection Law, are repealed.

SECTION 2. 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, 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, and all vehicles owned by a road, drainage or levee district 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).

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 65-39-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed under subsection (3) of this section. Such additional registration fee shall be levied in the same manner as the regular registration fee.

(5) In addition to the regular registration fee imposed under subsections (3) and (4) of this section, there shall be levied a registration fee of Two Dollars ($2.00). Such additional registration fee shall be levied in the same manner as the regular registration fee.

SECTION 3. Section 27-19-99, Mississippi Code of 1972, is amended as follows:

27-19-99. The State Tax Commission shall furnish the tax collector of each county a sufficient supply of license tags or plates and a sufficient supply of license receipts with which to make the collection of the taxes imposed by the provisions of this article, which such tax collectors are required to collect. The license tag receipts shall be on forms prescribed by the commission. Upon the payment of the taxes and fees required by this article, the tax collector shall issue the license receipt in the form prescribed by the commission. The commission shall keep account against the tax collector for the license taxes and fees collected. The tax collector shall keep a similar account.

The tax collector shall, at the end of each month or within twenty (20) days thereafter, pay into the county road fund all privilege taxes collected by him during the preceding month upon motor vehicle privilege licenses which he is entitled to issue, less the county's commission.

The tax collector shall keep a record of the information furnished by the owners of each motor vehicle registered. The record shall be made in numerical order by tag number or decal number, whichever is appropriate. At the end of each month, or within twenty (20) days thereafter, the tax collector shall submit to the commission a copy of such record, together with the copy of each registration receipt, and shall, at the same time, remit to the commission the registration fee for each license tag or decal sold by him during the preceding month. When the tax collector shall have complied with the provisions of this section and shall have forwarded to the commission, within the time specified, all reports required of him hereunder, he shall then be entitled to retain five percent (5%) of the registration fees imposed in paragraphs (a) and (b) of Section 27-19-43, Mississippi Code of 1972, to be paid into the county general fund; otherwise the county's commission shall be forfeited. The five percent (5%) shall not apply to any additional registration fee imposed above the amounts imposed in paragraphs (a) and (b) of Section 27-19-43. The commission shall keep a record from the duplicates filed by the tax collectors of all registered vehicles.

Counties that use their existing computer system to communicate all data regarding vehicle title and registration transactions to the state's central computer system shall be allotted Fifty Cents (50) for each registration fee collected by the county and remitted to the State Tax Commission. Such communication must successfully pass any edit features and successfully create or update title/registration records on the network system. This amount paid to the county shall be deposited into the county general fund to be expended only for costs incurred for the purchase of equipment, software, maintenance or other costs directly related to the title/registration network system.

All monies remitted to the commission by tax collectors as registration or tag fees from the portion of the rate imposed in paragraphs (a) and (b) of Section 27-19-43(3), and all monies received by the commission directly as registration or tag fees from the portion of the rate imposed in paragraphs (a) and (b) of Section 27-19-43(3), shall be paid by the commission into the General Fund of the State Treasury on the first day of the month succeeding the month in which such fees are received by the commission. Except as otherwise provided in Section 31-17-127, all monies remitted to the commission by tax collectors as registration or tag fees from the additional rate of Five Dollars ($5.00) imposed under Section 27-19-43(4) and all monies received by the commission directly as registration or tag fees from the additional rate of Five Dollars ($5.00) imposed under Section 27-19-43(4) shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97. All monies remitted to the commission by tax collectors as registration or tag fees from the additional rate of Two Dollars ($2.00) imposed under Section 27-19-43(5) and all monies received by the commission directly as registration or tag fees from the additional rate of Two Dollars ($2.00) imposed under Section 27-19-43(5) shall be paid into the State Treasury to the credit of the Department of Public Safety Administrative Fund created under Section 45-1-23.

SECTION 4. Section 27-19-309, Mississippi Code of 1972, is amended as follows:

27-19-309. (1) An application for a motor vehicle dealer tag permit, new or used, must be accompanied by a fee of One Hundred Dollars ($100.00). The State Tax Commission shall furnish distinguishing number tags at a fee of Thirty-five Dollars ($35.00) each and a tag fee of Three Dollars and Seventy-five Cents ($3.75). A dealer shall be limited to twelve (12) tags at Thirty-five Dollars ($35.00) each and any additional tags shall be Seventy-five Dollars ($75.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) for each tag. Provided, that the application required herein shall have a space on same for the inclusion of the sales tax number of the applicant.

(2) If a motor vehicle dealer is engaged only in buying, selling or exchanging motorcycles, the application for a motor vehicle dealer tag permit must be accompanied by a fee of Fifty Dollars ($50.00). The State Tax Commission shall furnish motorcycle dealer tags at a fee of Six Dollars ($6.00) each, and Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only motorcycle dealer distinguishing number tags, and the tags shall be displayed only upon a motorcycle.

(3) A motor vehicle dealer engaged only in buying, selling, or exchanging of trailers, semitrailers or house trailers shall pay a fee of Seventy-five Dollars ($75.00) for his permit. The State Tax Commission shall furnish distinguishing number tags for such at a fee of Ten Dollars ($10.00) each, plus Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only trailer dealer distinguishing number tags, and the tags shall be displayed only upon a trailer, semitrailer or house trailer.

(4) A manufacturer or manufacturer's branch, who is engaged only in delivering to and from the factory and located within the State of Mississippi, shall pay a fee of Fifty Dollars ($50.00) for his permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Ten Dollars ($10.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued only manufacturer tags, and the tags shall be displayed only upon those manufactured vehicles.

(5) A heavy truck dealer shall pay a fee of One Hundred Dollars ($100.00) for his permit and may purchase, for use in accordance with Section 27-19-319, distinguishing number tags for a fee of One Hundred Twenty-five Dollars ($125.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) each. Such dealer shall be issued only heavy truck tags and the tags shall be displayed only upon a heavy truck.

(6) A manufacturer whose distribution or import companies operate a regional vehicle parts warehouse, distribution or preparation facilities located in a county wherein U.S. Highway 51 and State Highway 4 intersect within the State of Mississippi, shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer for testing, distribution, evaluation, incentives and promotion. The number of tags issued to a manufacturer by the State Tax Commission shall not exceed fifty (50).

(7) Beginning July 1, 1987, and until the date specified in Section 65-39-35, there shall be levied a tag fee of Five Dollars ($5.00) in addition to the tag fee of Three Dollars and Seventy-five Cents ($3.75) levied in this section. Such additional fee shall be levied in the same manner as the tag fee of Three Dollars and Seventy-five Cents ($3.75).

(8) A motor vehicle manufacturer operating a project as defined in Section 57-75-5(f)(iv)1 shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer primarily for maintenance at the project site and for testing, demonstration, evaluation, incentives and promotion. The number of tags issued to such manufacturer by the State Tax Commission shall not exceed three hundred (300).

(9) In addition to the tag fee of Three Dollars and Seventy-five Cents ($3.75) levied under this section, there shall be levied a tag fee of Two Dollars ($2.00). Such additional fee shall be levied in the same manner as the tag fee of Three Dollars and Seventy-five Cents ($3.75) levied under this section.

(10) The number of distinguishing number tags issued to each dealer shall be determined by the State Tax Commission. In addition, only those dealer distinguishing number tags authorized and purchased by the State Tax Commission will be considered as a valid dealer distinguishing number tag and any tag manufactured by any other means and held out to the public as being a dealer distinguishing number tag shall be a violation of this section and a penalty of Five Hundred Dollars ($500.00) shall be assessed by the State Tax Commission, which shall be in addition to any penalty authorized by law. Display of the tag in question on a vehicle shall be considered prima facia evidence of the violation.

SECTION 5. Section 27-19-325, Mississippi Code of 1972, is amended as follows:

27-19-325. All monies collected by the State Tax Commission as proceeds from the tax imposed by this article shall be distributed to the various counties of the state according to the provisions of Section 27-19-159, except as follows:

(a) Except as otherwise provided in Section 31-17-127, the additional tag fee of Five Dollars ($5.00) levied under subsection (7) of Section 27-19-309 shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the Four-Lane Highway Program created in Section 65-3-97; and

(b) The additional tag fee of Two Dollars ($2.00) levied under subsection (9) of Section 27-19-309 shall be paid into the State Treasury to the credit of the Department of Public Safety Administrative Fund created under Section 45-1-23.

SECTION 6. This act shall take effect and be in force from and after July 1, 2007.