House Bill 818

(As Sent to Governor)

AN ACT TO AMEND SECTION 17-17-423, MISSISSIPPI CODE OF 1972, TO IMPOSE THE WASTE TIRE FEE ON EACH NEW TIRE SOLD AT WHOLESALE; TO PROVIDE THAT THE PERSON SELLING TIRES AT WHOLESALE SHALL BE RESPONSIBLE FOR COLLECTING SUCH FEES AND PAYING THEM TO THE STATE TAX COMMISSION; TO AMEND SECTION 17-17-415, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO CREATE THE TASK FORCE ON RECYCLING; TO PROVIDE FOR THE APPOINTMENT OF MEMBERS TO THE TASK FORCE; TO PROVIDE DUTIES FOR THE TASK FORCE; TO REQUIRE THE TASK FORCE TO MEET QUARTERLY; TO ASSIGN THE TASK FORCE TO THE MISSISSIPPI DEPARTMENT OF ENVIRONMENTAL QUALITY FOR ADMINISTRATIVE PURPOSES ONLY; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 17-17-423, Mississippi Code of 1972, is amended as follows:

17-17-423. (1) There is imposed a waste tire fee upon the sale of each new tire sold at wholesale. The fee shall be imposed on any person engaging in the business of making wholesale sales of new tires within this state. * * * The fee shall be imposed at the rate of One Dollar ($1.00) for each new tire sold with a rim diameter of less than twenty-four (24) inches and Two Dollars ($2.00) for each new tire sold with a rim diameter of twenty-four (24) inches or greater. The fee shall be added to the total cost to the purchaser at wholesale; however, a person engaged in the business of making retail sales of tires in this state who purchases tires from a wholesaler or manufacturer outside this state upon which the waste tire fee is not imposed, shall be responsible for remitting the waste tire fee directly to the State Tax Commission in lieu of payment of the tax to the wholesaler or manufacturer. The fee imposed, less five percent (5%) of fees collected, which shall be retained by the tire wholesaler or retailer as collection costs, shall be paid to the State Tax Commission in the form and manner required by the State Tax Commission and shall include a statement showing the total number of new tires sold during the preceding month. The State Tax Commission shall promulgate rules and regulations necessary to administer the fee collection and enforcement.

(2) The State Tax Commission shall administer, collect and enforce the fee authorized under this section under the same procedures used in the administration, collection and enforcement of the state sales tax imposed under Chapter 65, Title 27, Mississippi Code of 1972, except as provided in this section. The proceeds of the waste tire fee, less five percent (5%) of the proceeds, which shall be retained by the State Tax Commission as collection costs, shall be transferred by the State Tax Commission into the waste tire account of the Environmental Protection Trust Fund.

SECTION 2. Section 17-17-415, Mississippi Code of 1972, is amended as follows:

17-17-415. (1) Any person selling new or reusable tires at retail shall accept from a customer at the point of transfer, used or waste tires in a quantity at least equal to the number of new or reusable tires purchased, if offered by the customer. The retailer may assess a disposal fee on each tire sold. If the retailer imposes a disposal fee, the retailer is prohibited from imposing a disposal fee on the customer in excess of the actual per tire disposal costs incurred by the retailer and is also prohibited from waiving the disposal fee if the customer keeps the used or waste tire. In addition, * * * if a retailer is required to remit the waste tire fee in Section 17-17-423 directly to the State Tax Commission, the fee shall be considered a part of his actual disposal costs. * * *

(2) Any tire retailer, tire wholesaler, motor vehicle dismantler and salvage dealer may hold not more than five hundred (500) waste tires for a period not to exceed ninety (90) days without being authorized as a waste tire collection site, if such tires are stored in a manner which protects human health and the environment pursuant to regulations adopted by the commission.

SECTION 3. (1) There is created the Task Force on Recycling, which will be responsible for developing a comprehensive plan to establish a system to recycle household items. The task force will serve as a consensus group designed to coordinate efforts by the state, counties and municipalities to create an effective recycling system in the state.

(2) The task force shall consist of nineteen (19) members.

(a) Six (6) members shall be appointed by the Governor from each of the following industries:

(i) Plastic recycling;

(ii) Metal recycling;

(iii) Paper recycling;

(iv) Glass recycling;

(v) Household and highway hazardous waste recycling; and

(vi) Solid waste disposal.

(b) In addition to the members appointed by the Governor, membership of the task force will include one (1) representative from each of the following agencies, associations or entities, as designated by each respective agency, association or entity:

(i) Mississippi Municipal League;

(ii) Mississippi Association of Supervisors;

(iii) Department of Corrections;

(iv) Department of Environmental Quality;

(v) Cooperative Extension Service, one who is a county home economist;

(vi) Sierra Club;

(vii) Keep Mississippi Beautiful;

(viii) Mississippi Malt Beverage Association;

(ix) Mississippi Soft Drink Association;

(x) Mississippi Retail Association;

(xi) Mississippi Manufacturer's Association;

(xii) Mississippi Petroleum Marketers and Convenience Stores Association; and

(xiii) Mississippi Farm Bureau Federation.

SECTION 4. (1) The Task Force on Recycling has the following duties:

(a) Undertake a statistical and qualitative examination of the benefits of recycling in Mississippi;

(b) Develop a comprehensive plan to recycle household items;

(c) Report to the Mississippi State Legislature by December 31, 2004, with a system to allow counties and municipalities to collect items to be recycled.

(2) The Chairman for the task force shall be elected by its membership. The task force shall convene by August 1, 2004. The task force shall meet and conduct business at least quarterly. All meetings of the task force will be open to the public, with opportunities for public comment provided on a regular basis. Notice of all meetings shall be given as provided in the Open Meetings Act and appropriate notice also shall be given to all persons so requesting of the date, time and place of each meeting.

(3) (a) The task force is assigned to the Mississippi Department of Environmental Quality for administrative purposes only.

(b) Membership in the task force shall be voluntary. No member of the task force shall be compensated or reimbursed with state funds for the discharge of duties associated with this task force.

SECTION 5. This act shall take effect and be in force from and after July 1, 2004.