Senate Bill 2103

AN ACT TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT PERMITS TO ENGAGE IN BUSINESS ISSUED BY THE DEPARTMENT OF REVENUE PURSUANT TO THE MISSISSIPPI SALES TAX LAW SHALL BE VALID FOR ONE YEAR UNLESS RENEWED; TO PROVIDE THAT A NONREFUNDABLE REGISTRATION FEE FOR EACH BUSINESS LOCATION SHALL ACCOMPANY THE APPLICATION FOR SUCH A PERMIT; TO PROVIDE THAT THE REGISTRATION FEE MAY BE UTILIZED AS A CREDIT AGAINST FUTURE TAX LIABILITIES; TO PROVIDE FOR AN ANNUAL RENEWAL FEE FOR SUCH PERMITS; TO PROVIDE THAT THE COMMISSIONER OF REVENUE SHALL REQUIRE AN ANNUAL, NONREFUNDABLE FEE FOR THE ISSUANCE OF EXEMPTION CERTIFICATES TO PERSONS WHO ARE EXEMPT FROM THE TAXES LEVIED UNDER THE MISSISSIPPI SALES TAX LAW; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-65-27, Mississippi Code of 1972, is amended as follows:

27-65-27. (1) Any person who engages, or who intends to engage, in any business or activity which will subject such person to a privilege tax imposed by this chapter, shall apply to the commissioner for a permit to engage in and to conduct any business or activity upon the condition that he shall pay the tax accruing to the State of Mississippi under the provisions of this chapter, and shall keep adequate records of such business or activity as required by this chapter. The permit shall be valid until the end of the month occurring one (1) year after its issuance unless renewed as provided for in this section. By making an application for a permit issued pursuant to this section, a person agrees, regardless of his presence in this state, to:

(a) Be subject to the jurisdiction of this state for purposes of taxation;

(b) Collect and remit all taxes levied under this chapter on the type of business or activity to be conducted by the applicant;

(2) Every person obtaining a permit under this section shall pay with his application for the permit, a nonrefundable registration fee in the amount of Five Hundred Dollars ($500.00) per business location. The registration fee may be used as credit on the permit account against future tax liabilities.

( * * *23) Upon receipt of the permit, the applicant shall be duly licensed under this chapter to engage in and conduct the business or activity. An annual renewal fee in the amount of Thirty Dollars ($30.00) shall be paid by the permit holder for every active permit by not later than the end of the permit's anniversary month. The permit shall continue in force so long as the person to whom it is issued shall continue in the same business at the same location or until the permit expires, unless revoked by the commissioner for cause. Upon expiration of the permit, the permit holder shall no longer be authorized to engage in any business or activity which subjects the permit holder to a privilege tax imposed by this chapter at the location for which the permit was issued unless and until the permit is properly renewed.

( * * *34) The commissioner shall require * * * of every person desiring to engage in the business of making sales of mobile homes, a cash bond or an approved surety bond in an amount sufficient to cover twice the estimated tax liability for a period of three (3) months. * * * This bond shall be filed with the commissioner prior to the issuance of a permit to do business and before any such person may engage in business within this state. Failure to comply with the provision will subject such person to the penalties provided by this chapter.

( * * *45) The commissioner is authorized to deny the application for a permit or revoke the permit of any person who has failed or is failing to comply with any of the provisions of this chapter. The commissioner may also deny the application for a permit or revoke the permit of any person who has failed to satisfy all of the finally determined tax liabilities owed by that person. As used in this subsection, "finally determined tax liabilities" means any state tax, fee, penalty and/or interest owed by a person to the * * *~~Mississippi State Tax Commission~~ Department of Revenue where the assessment of the liability has been made against that person as provided by law and such assessment is not subject to any further timely filed administrative or judicial review. Revocation of such permit, or engaging or continuing in business after such permit is revoked or engaging in business without a permit, shall subject the person to all the penalties imposed by this chapter.

( * * *56) Any person liable for the tax who fails to obtain a permit from the commissioner, or who continues in business after such permit has been revoked, or who fails to make his returns for taxation as provided, or who fails to keep adequate records and invoices provided by this chapter, or who fails or refuses to permit inspection of such records, or who fails to pay any taxes due hereunder, shall forfeit his rights to do business in this state until he complies with all the provisions of this chapter and until he enters into a bond, with sureties, to be approved by the commissioner, in an amount not to exceed twice the amount of all taxes estimated to become due under this chapter by the person for any period of three (3) months, conditioned to comply with the provisions of this chapter, and pay all taxes legally due by him.

( * * *67) If any person is engaged in or continuing in this state in any business or activity without obtaining a permit, or after the permit has expired or been revoked, or without filing a required bond, or without keeping and allowing inspection of all records required by this chapter, or without making a return, or returns, and without paying all taxes due by him hereunder, it shall be the duty of the commissioner to proceed by injunction to prevent the continuance of the business. Any temporary injunction enjoining the continuance of the business shall be granted without notice by a judge or chancellor now authorized to grant injunctions.

(8) (a) The commissioner shall require of every person who is exempt from the taxes levied in this chapter who desires to obtain an exemption certificate, an annual nonrefundable fee in the amount of Thirty Dollars ($30.00). The exemption certificate shall continue in force so long as the person to whom it is issued shall meet the requirements of the exemption, unless revoked by the commissioner for cause or unless the person fails to pay the annual fee required by this subsection.

(b) The commissioner is authorized to deny the application for an exemption certificate or revoke the exemption certificate of any person who has failed or is failing to comply with any of the provisions of this chapter.

SECTION 2. This act shall take effect and be in force from and after October 1, 2013.