MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Public Health and Human Services; Appropriations A
By: Representative Carpenter
AN ACT TO AMEND SECTION 41-59-75, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT COLLECTED FROM ASSESSMENTS TO FUND THE MISSISSIPPI TRAUMA CARE SYSTEM; TO AMEND SECTION 99-19-73, MISSISSIPPI CODE OF 1972, TO REINSTATE AND INCREASE THE AMOUNT OF ASSESSMENTS COLLECTED TO FUND MISSISSIPPI TRAUMA CARE SYSTEM; TO AMEND SECTION 27-19-43, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE FEE ON LICENSE TAGS AND DECALS TO BE DEPOSITED INTO THE MISSISSIPPI TRAUMA CARE SYSTEMS FUND; TO AMEND SECTION 63-17-171, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE FEE ON RETAIL SALES OF ALL-TERRAIN VEHICLES AND MOTORCYCLES TO BE DEPOSITED INTO THE MISSISSIPPI TRAUMA CARE SYSTEMS FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 41-59-75, Mississippi Code of 1972, is amended as follows:
41-59-75. (1) The Mississippi
Trauma Care Systems Fund is established. * * * Twenty Dollars ($20.00)
collected from each assessment of * * * Twenty-five Dollars ($25.00)
under subsection (1) of Section 99-19-73 and * * * Thirty-five Dollars ($35.00)
collected from each assessment of * * * Fifty Dollars
($50.00) under subsection (2) of Section 99-19-73, as provided in Section 41-59-61,
and any other funds made available for funding the trauma care system, shall be
deposited into the fund. Funds appropriated from the Mississippi Trauma Care Systems
Fund to the State Board of Health shall be made available for department administration
and implementation of the comprehensive state trauma care plan for distribution
by the department to designated trauma care regions for regional administration,
for the department's trauma specific public information and education plan, and
to provide hospital and physician indigent trauma care block grant funding to trauma
centers designated by the department. All designated trauma care hospitals are
eligible to contract with the department for these funds.
(2) The Mississippi Trauma Care Escrow Fund is created as a special fund in the State Treasury. Whenever the amount in the Mississippi Trauma Care Systems Fund exceeds Twenty-five Million Dollars ($25,000,000.00) in any fiscal year, the State Fiscal Officer shall transfer the amount above Twenty-five Million Dollars ($25,000,000.00) to the Trauma Care Escrow Fund. Monies in the Trauma Care Escrow Fund shall not lapse into the State General Fund at the end of the fiscal year, and all interest and other earnings on the monies in the Trauma Care Escrow Fund shall be deposited to the credit of the Trauma Care Escrow Fund.
SECTION 2. Section 99-19-73, Mississippi Code of 1972, is amended as follows:
99-19-73. (1) Traffic violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or other penalty for any violation in Title 63, Mississippi Code of 1972, except offenses relating to the Mississippi Implied Consent Law (Section 63-11-1 et seq.) and offenses relating to vehicular parking or registration:
FUND AMOUNT
State Court Education Fund............................. [Deleted]
State Prosecutor Education Fund........................ [Deleted]
Vulnerable Persons Training,
Investigation and Prosecution Trust Fund........... [Deleted]
Child Support Prosecution Trust Fund................... [Deleted]
Driver Training Penalty Assessment Fund................. [Deleted]
Law Enforcement Officers Training Fund................. [Deleted]
Spinal Cord and Head Injury Trust Fund
(for all moving violations)....................... [Deleted]
Emergency
Medical Services Operating Fund............ * * *$25.00
Mississippi Leadership Council on Aging Fund............ [Deleted]
Law Enforcement Officers and Fire Fighters
Death Benefits Trust Fund......................... [Deleted]
Law Enforcement Officers and Fire Fighters
Disability Benefits Trust Fund.................... [Deleted]
State Prosecutor Compensation Fund for the purpose
of providing additional compensation for
district attorneys and their legal assistants...... [Deleted]
Crisis Intervention Mental Health Fund................. [Deleted]
Intervention Court Fund................................ [Deleted]
Judicial Performance Fund.............................. [Deleted]
Capital Defense Counsel Fund........................... [Deleted]
Indigent Appeals Fund.................................. [Deleted]
Capital Post-Conviction Counsel Fund................... [Deleted]
Victims of Domestic Violence Fund...................... [Deleted]
Public Defenders Education Fund........................ [Deleted]
Domestic Violence Training Fund........................ [Deleted]
Attorney General's Cyber Crime Unit.................... [Deleted]
Children's Safe Center Fund............................ [Deleted]
DuBard School for Language Disorders Fund............... [Deleted]
Children's Advocacy Centers Fund....................... [Deleted]
Judicial System Operation Fund......................... [Deleted]
* * *State General Fund........................... $
* * *65.70
TOTAL STATE ASSESSMENT............................. $ 95.50
(2) Implied Consent Law violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or any other penalty for any violation of the Mississippi Implied Consent Law (Section 63-11-1 et seq.):
FUND AMOUNT
Crime Victims' Compensation Fund....................... [Deleted]
State Court Education Fund............................. [Deleted]
State Prosecutor Education Fund........................ [Deleted]
Vulnerable Persons Training,
Investigation and Prosecution Trust Fund........... [Deleted]
Child Support Prosecution Trust Fund................... [Deleted]
Driver Training Penalty Assessment Fund................. [Deleted]
Law Enforcement Officers Training Fund................. [Deleted]
Emergency
Medical Services Operating Fund............ * * *$50.00
Mississippi Alcohol Safety Education Program Fund....... [Deleted]
Federal-State Alcohol Program Fund..................... [Deleted]
Mississippi Forensics Laboratory
Implied Consent Law Fund.......................... [Deleted]
Spinal Cord and Head Injury Trust Fund................. [Deleted]
Capital Defense Counsel Fund........................... [Deleted]
Indigent Appeals Fund.................................. [Deleted]
Capital Post-Conviction Counsel Fund................... [Deleted]
Victims of Domestic Violence Fund...................... [Deleted]
Law Enforcement Officers and Fire Fighters
Death Benefits Trust Fund......................... [Deleted]
Law Enforcement Officers and Fire Fighters
Disability Benefits Trust Fund.................... [Deleted]
State Prosecutor Compensation Fund for the purpose
of providing additional compensation for
district attorneys and their legal assistants...... [Deleted]
Crisis Intervention Mental Health Fund................. [Deleted]
Intervention Court Fund................................ [Deleted]
Statewide Victims' Information and
Notification System Fund.......................... [Deleted]
Public Defenders Education Fund........................ [Deleted]
Domestic Violence Training Fund........................ [Deleted]
Attorney General's Cyber Crime Unit.................... [Deleted]
* * *State General Fund.......................... $
* * *193.50
TOTAL STATE ASSESSMENT............................ $ 258.50
(3) Game and Fish Law violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or other penalty for any violation of the game and fish statutes or regulations of this state:
FUND AMOUNT
State Court Education Fund............................. [Deleted]
State Prosecutor Education Fund........................ [Deleted]
Vulnerable Persons Training,
Investigation and Prosecution Trust Fund........... [Deleted]
Law Enforcement Officers Training Fund................. [Deleted]
Hunter Education and Training Program Fund.............. [Deleted]
Law Enforcement Officers and Fire Fighters
Death Benefits Trust Fund......................... [Deleted]
Law Enforcement Officers and Fire Fighters
Disability Benefits Trust Fund.................... [Deleted]
State Prosecutor Compensation Fund for the purpose
of providing additional compensation for district
attorneys and their legal assistants............... [Deleted]
Crisis Intervention Mental Health Fund................. [Deleted]
Intervention Court Fund................................ [Deleted]
Capital Defense Counsel Fund........................... [Deleted]
Indigent Appeals Fund.................................. [Deleted]
Capital Post-Conviction Counsel Fund................... [Deleted]
Victims of Domestic Violence Fund...................... [Deleted]
Public Defenders Education Fund........................ [Deleted]
Domestic Violence Training Fund........................ [Deleted]
Attorney General's Cyber Crime Unit.................... [Deleted]
GENERAL FUND...................................... $ 89.00
(4) [Deleted]
(5) Speeding, reckless and careless driving violations. In addition to any assessment imposed under subsection (1) or (2) of this section, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or other penalty for driving a vehicle on a road or highway:
(a) At a speed that exceeds the posted speed limit by
at least ten (10) miles per hour but not more than twenty (20) miles per hour..................................................... $10.00
(b) At a speed that exceeds the posted speed limit by at least twenty (20) miles per hour but not more than thirty (30) miles per hour......................................................... $20.00
(c) At a speed that exceeds the posted speed limit by thirty (30) miles per hour or more............................... $30.00
(d) In violation of Section 63-3-1201, which is the offense of reckless driving......................................... $10.00
(e) In violation of Section 63-3-1213, which is the offense of careless driving......................................... $10.00
All assessments collected under
this subsection shall be deposited into the * * * Mississippi Trauma Care Systems
Fund.
(6) Other misdemeanors. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or other penalty for any misdemeanor violation not specified in subsection (1), (2) or (3) of this section, except offenses relating to vehicular parking or registration:
FUND AMOUNT
Crime Victims' Compensation Fund....................... [Deleted]
State Court Education Fund............................. [Deleted]
State Prosecutor Education Fund........................ [Deleted]
Vulnerable Persons Training, Investigation
and Prosecution Trust Fund........................ [Deleted]
Child Support Prosecution Trust Fund................... [Deleted]
Law Enforcement Officers Training Fund................. [Deleted]
Capital Defense Counsel Fund........................... [Deleted]
Indigent Appeals Fund.................................. [Deleted]
Capital Post-Conviction Counsel Fund................... [Deleted]
Victims of Domestic Violence Fund...................... [Deleted]
State Crime Stoppers Fund.............................. [Deleted]
Law Enforcement Officers and Fire Fighters
Death Benefits Trust Fund......................... [Deleted]
Law Enforcement Officers and Fire Fighters
Disability Benefits Trust Fund.................... [Deleted]
State Prosecutor Compensation Fund for the purpose
of providing additional compensation for
district attorneys and their legal assistants...... [Deleted]
Crisis Intervention Mental Health Fund................. [Deleted]
Intervention Court Fund................................ [Deleted]
Judicial Performance Fund.............................. [Deleted]
Statewide Victims' Information and
Notification System Fund.......................... [Deleted]
Public Defenders Education Fund........................ [Deleted]
Domestic Violence Training Fund........................ [Deleted]
Attorney General's Cyber Crime Unit.................... [Deleted]
Information Exchange Network Fund...................... [Deleted]
Motorcycle Officer Training Fund....................... [Deleted]
Civil Legal Assistance Fund............................ [Deleted]
Justice Court Collections Fund......................... [Deleted]
Municipal Court Collections Fund....................... [Deleted]
GENERAL FUND........................................$121.75
(7) Other felonies. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment from each person upon whom a court imposes a fine or other penalty for any felony violation not specified in subsection (1), (2) or (3) of this section:
FUND AMOUNT
Crime Victims' Compensation Fund....................... [Deleted]
State Court Education Fund............................. [Deleted]
State Prosecutor Education Fund........................ [Deleted]
Vulnerable Persons Training, Investigation
and Prosecution Trust Fund........................ [Deleted]
Child Support Prosecution Trust Fund................... [Deleted]
Law Enforcement Officers Training Fund................. [Deleted]
Capital Defense Counsel Fund........................... [Deleted]
Indigent Appeals Fund.................................. [Deleted]
Capital Post-Conviction Counsel Fund................... [Deleted]
Victims of Domestic Violence Fund...................... [Deleted]
Criminal Justice Fund.................................. [Deleted]
Law Enforcement Officers and Fire Fighters
Death Benefits Trust Fund......................... [Deleted]
Law Enforcement Officers and Fire Fighters
Disability Benefits Trust Fund.................... [Deleted]
State Prosecutor Compensation Fund for the purpose
of providing additional compensation for
district attorneys and their legal assistants...... [Deleted]
Crisis Intervention Mental Health Fund................. [Deleted]
Intervention Court Fund................................ [Deleted]
Statewide Victims' Information and
Notification System Fund.......................... [Deleted]
Public Defenders Education Fund........................ [Deleted]
Domestic Violence Training Fund........................ [Deleted]
Attorney General's Cyber Crime Unit.................... [Deleted]
Forensics Laboratory DNA Identification System Fund..... [Deleted]
GENERAL FUND...................................... $ 280.50
(8) Additional assessments on certain violations:
(a) Railroad crossing violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment in addition to all other state assessments due under this section from each person upon whom a court imposes a fine or other penalty for any violation involving railroad crossings under Section 37-41-55, 63-3-1007, 63-3-1009, 63-3-1011, 63-3-1013 or 77-9-249:
Operation Lifesaver Fund............................. $25.00
(b) Drug violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment in addition to all other state assessments due under this section from each person upon whom a court imposes a fine or other penalty for any violation of Section 41-29-139:
Drug Evidence Disposition Fund....................... $25.00
Mississippi Foster Care Fund.......................... $2.00
(c) Motor vehicle liability insurance violations. In addition to any monetary penalties and any other penalties imposed by law, there shall be imposed and collected the following state assessment in addition to all other state assessments due under this section from each person upon whom a court imposes a fine or other penalty for any violation of Section 63-15-4(4) or Section 63-16-13(1):
Uninsured Motorist Identification Fund:
First offense................................$200.00
Second offense...............................$300.00
Third or subsequent offense..................$400.00
(9) If a fine or other penalty imposed is suspended, in whole or in part, such suspension shall not affect the state assessment under this section. No state assessment imposed under the provisions of this section may be suspended or reduced by the court.
(10) (a) After a determination by the court of the amount due, it shall be the duty of the clerk of the court to promptly collect all state assessments imposed under the provisions of this section. The state assessments imposed under the provisions of this section may not be paid by personal check.
(b) It shall be the duty of the chancery clerk of each county to deposit all state assessments collected in the circuit, county and justice courts in the county on a monthly basis with the State Treasurer pursuant to appropriate procedures established by the State Auditor. The chancery clerk shall make a monthly lump-sum deposit of the total state assessments collected in the circuit, county and justice courts in the county under this section, and shall report to the Department of Finance and Administration the total number of violations under each subsection for which state assessments were collected in the circuit, county and justice courts in the county during that month.
(c) It shall be the duty of the municipal clerk of each municipality to deposit all the state assessments collected in the municipal court in the municipality on a monthly basis with the State Treasurer pursuant to appropriate procedures established by the State Auditor. The municipal clerk shall make a monthly lump-sum deposit of the total state assessments collected in the municipal court in the municipality under this section, and shall report to the Department of Finance and Administration the total number of violations under each subsection for which state assessments were collected in the municipal court in the municipality during that month.
(11) It shall be the duty of the Department of Finance and Administration to deposit on a monthly basis all state assessments into the State General Fund or proper special fund in the State Treasury. The Department of Finance and Administration shall issue regulations providing for the proper allocation of these funds.
(12) The State Auditor shall establish by regulation procedures for refunds of state assessments, including refunds associated with assessments imposed before July 1, 1990, and refunds after appeals in which the defendant's conviction is reversed. The Auditor shall provide in the regulations for certification of eligibility for refunds and may require the defendant seeking a refund to submit a verified copy of a court order or abstract by which the defendant is entitled to a refund. All refunds of state assessments shall be made in accordance with the procedures established by the Auditor.
SECTION 3. Section 27-19-43, Mississippi Code of 1972, is amended as follows:
27-19-43. (1) License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, shall be sold and issued by the tax collectors of the several counties.
(2) Applications for license tags for motor vehicles in a corporate fleet registered under Section 27-19-66 and trailers in a fleet registered under Section 27-19-66.1, and applications for all other license tags, substitute tags and decals shall be filed with the department or the local tax collector of the respective counties and forwarded to the department for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality, and all vehicles owned by a road, drainage or levee district shall be issued by the department.
(3) In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
(a) For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
(b) For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
(c) Additionally, the
tax collector or the department, as the case may be, shall assess and collect a
fee of * * * Nine Dollars ($9.00) upon each set of license tags
and two (2) decals issued, or upon each set of two (2) decals issued, and that
sum shall be deposited in the Mississippi Trauma Care Systems Fund established
in Section 41-59-75, to be used for the purposes set out in that section.
No tag or decal shall be issued either by a tax collector or by the department without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.
Beginning July 1, 1987, and until the date specified in Section 65-39-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.
SECTION 4. 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 * * * Sixty Dollars ($60.00)
on the retail sales of all-terrain vehicles and motorcycles as defined in Section
63-21-5. The seller of an all-terrain vehicle or 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 an all-terrain
vehicle or a motorcycle shall provide a written statement to the purchaser,
which may be printed on the sales receipt, that reads as follows: " * * * $60.00 of the amount that you
paid for this vehicle will be used to fund the Mississippi Trauma Care
System."
(2) (a) There is levied a
fee of * * * Sixty Dollars ($60.00) 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. 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.
(b) There is levied a
fee of * * * Sixty Dollars ($60.00) on a resident of this state
who purchases a new all-terrain vehicle in another state and brings the vehicle
into this state. The person shall pay 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.
(3) As used in this section, the term "all-terrain vehicle" shall not include vehicles designed for use as golf carts.
(4) All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for the fees imposed by this section, and the Commissioner of Revenue shall exercise all the power and authority and perform all the duties with respect to this section as are provided in the Sales Tax Law except where there is a conflict, then the provisions of this section prevail.
SECTION 5. This act shall take effect and be in force from and after July 1, 2024.