MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representative Endt

AN ACT TO PROVIDE FOR THE ASSESSMENT OF A PRIVILEGE TAX ON CERTAIN PROFESSIONALS FROM THE STATES WHICH ASSESS A PRIVILEGE TAX IN SUCH STATES ON MISSISSIPPI PROFESSIONALS; TO PROVIDE A FINE FOR FAILURE TO PAY THE TAX; TO AMEND SECTION 27-15-251, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) In addition to any requirements or fees charged for licensure required by state law for the practice of professions, a tax shall be assessed on any person residing outside this state for the privilege of practicing a specific profession in Mississippi, if the state in which the person is residing assesses a privilege tax on Mississippi residents for the privilege of practicing the specific profession in the other state. The tax described in this section shall be known as a "professional privilege tax," and it shall be in an amount equal to that assessed on Mississippi residents by the other state for the practice of such specific profession.

(2) The provisions of this section shall apply to the following:

(a) Accountants;

(b) Agents (securities);

(c) Architects;

(d) Attorneys;

(e) Audiologists;

(f) Broker-dealers (securities);

(g) Chiropractors;

(h) Dentists;

(i) Engineers;

(j) Investment advisors;

(k) Landscape architects;

(l) Landscape contractors or landscape gardeners;

(m) Lobbyists;

(n) Optometrists;

(o) Osteopathic physicians;

(p) Pharmacists;

(q) Physicians;

(r) Podiatrists;

(s) Psychologists;

(t) Real estate principal brokers;

(u) Speech pathologists;

(v) Veterinarians.

(3) The State Tax Commission shall collect the professional privilege tax provided for in this section before July 1 of each year. The State Tax Commission shall develop forms for the administration and collection of the tax which shall be deposited to the General Fund.

(4) Any person who is required to pay the tax provided in this section and fails to pay the tax while practicing his profession in the State of Mississippi, in addition to any other fine, penalty or punishment prescribed by law, shall be fined, upon conviction, in the sum of One Thousand Dollars ($1,000.00).

SECTION 2. Section 27-15-251, Mississippi Code of 1972, is amended as follows:

27-15-251. (1) Except as otherwise provided in Section (1) of House Bill No. , 1999 Regular Session, any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitations aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this subsection. And persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.

(2) It shall be unlawful for any person to engage in buying cotton, cotton seed, corn, grain or field seed of any kind, pecans, peanuts, or other nuts between the hours of 6:00 p.m. and 7:00 a.m. and any person convicted under this section shall be fined not less than One Hundred Dollars ($100.00) or imprisoned in the county jail for not less than ninety (90) days or both.

SECTION 3. Section 1 of this act shall be codified as a separate Code section in Chapter 15, Title 27, Mississippi Code of 1972.

SECTION 4. This act shall take effect and be in force from and after July 1, 1999.