Senate Bill 2318

AN ACT TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE FEES LEVIED BY THIS SECTION THAT ARE DEPOSITED INTO THE MISSISSIPPI TRAUMA CARE SYSTEMS FUND SHALL APPLY ONLY TO MOTORCYCLES THAT ARE INTENDED PRIMARILY FOR OPERATION THE PUBLIC HIGHWAYS; TO REMOVE THE PROVISIONS THAT APPLY THIS FEE TO ALL-TERRAIN VEHICLES; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 63-17-171, Mississippi Code of 1972, is amended as follows:

63-17-171. (1) (a) There is levied a point-of-sale fee of Fifty Dollars ($50.00) on the retail sales of * * * motorcycles as defined in Section 63-21-5 that are intended primarily for operation on the public highways. The seller of * * * a motorcycle shall collect the fee from the purchaser at the time of sale and remit the fee to the Department of Revenue, which shall deposit the proceeds of the fees into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.

(b) The seller of * * * a motorcycle shall provide a written statement to the purchaser, which may be printed on the sales receipt, that reads as follows: "$50.00 of the amount that you paid for this vehicle will be used to fund the Mississippi Trauma Care System."

(2) * * * There is levied a fee of Fifty Dollars ($50.00) on a resident of this state who purchases a new and not previously registered motorcycle in another state and brings the motorcycle into this state if the motorcycle is intended primarily for use on the public highways. The person shall pay the fee to the tax collector at the time of registering the motorcycle and applying for a license tag. The tax collector shall remit the fee to the Department of Revenue, which shall deposit the proceeds of the fee into the Mississippi Trauma Care Systems Fund created in Section 41-59-75.

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SECTION 2. This act shall take effect and be in force from and after July 1, 2012.