MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representative Guice

AN ACT TO AMEND SECTION 27-51-9, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A TAXPAYER TO PAY ALL TAXES, FEES AND OTHER COSTS REQUIRED FOR THE ISSUANCE OF A MOTOR VEHICLE LICENSE TAG OR DECALS BY THE USE OF A VALID BANK ISSUED CREDIT CARD; TO PROVIDE THAT ANY FEE, CHARGE OR DISCOUNT THAT THE TAX COLLECTOR MAY INCUR AS A RESULT OF THE TAXPAYER'S USE OF SUCH CARD SHALL BE ADDED TO ALL OTHER TAXES, FEES AND COSTS FOR THE ISSUANCE OF THE LICENSE TAG OR DECALS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-51-9, Mississippi Code of 1972, is amended as follows:

27-51-9. For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor vehicles. Except as otherwise provided in Section 27-41-2, ad valorem taxes on motor vehicles shall be collected by the county tax collector for the county and state and by the municipal tax collector for the municipalities. Ad valorem taxes for any ensuing year may be paid during the month as provided in Section 27-19-31, however, and said ad valorem taxes on any motor vehicle must be paid at the same time or prior to the time that the road and bridge privilege license is issued for the subject motor vehicle, unless herein otherwise specifically exempt from such ad valorem taxes. The ad valorem tax on motor vehicles shall be computed on the millage rates in effect at the time such privilege license tax is to be paid.

A taxpayer, at his option, may pay the road and bridge privilege tax, ad valorem tax and any other taxes, fees and costs required for the issuance of a motor vehicle license tag or decals by the use of a valid bank issued credit card issued to or authorized to be used by the taxpayer; however, any fee, charge or discount that the tax collector may incur as a result of the taxpayer's use of such card shall be added to all other taxes, fees and costs for the issuance of the license tag or decals, and shall be due and payable by the taxpayer at the time the license tag or decals are issued.

SECTION 2. This act shall take effect and be in force from and after July 1, 1999.