MISSISSIPPI LEGISLATURE
2017 Regular Session
To: Ways and Means
By: Representative Lamar
AN ACT TO IMPOSE A PRIVILEGE TAX ON ATTORNEYS WHO PRACTICE IN THIS STATE AND ARE NOT DOMICILED IN THIS STATE AND DO NOT MAINTAIN A REGULAR PLACE OF BUSINESS IN THIS STATE; TO PROVIDE A FINE FOR FAILURE TO PAY THE TAX; TO PROVIDE THAT THE REVENUE DERIVED FROM THE PRIVILEGE TAX PROVIDED FOR IN THIS ACT SHALL BE DEPOSITED INTO THE CIVIL LEGAL ASSISTANCE FUND; TO BRING FORWARD SECTION 27-15-251, MISSISSIPPI CODE OF 1972, WHICH PROVIDES PENALTIES FOR VIOLATIONS OF THE STATE-WIDE PRIVILEGE TAX LAW, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) In addition to any other tax and any requirements or fees imposed for licensure required by state law for the practice of professions, businesses, occupations or vocations, a tax shall be levied and imposed on any person engaged in the profession or business of an attorney, practicing law in this state and who is not domiciled in this state and does not maintain a regular place of business in this state. The tax shall be for the privilege of practicing such profession or business in this state. The tax provided for in this section shall be known as a "professional privilege tax" and shall be in an amount equal to Four Hundred Dollars ($400.00) to be assessed on an annual basis.
(2) The Department of Revenue shall collect the professional privilege tax provided for in this section before June 1 of each year. The Department of Revenue shall develop forms for the administration and collection of the tax which shall be deposited into the Civil Legal Assistance Fund created in Section 9-21-43.
(3) Any person who is required to pay the tax provided for in this section and fails to pay the tax while practicing his profession or business in this state, in addition to any other fine, penalty or punishment prescribed by law, shall be fined, upon conviction, in the sum of Five Hundred Dollars ($500.00).
(4) The Department of Revenue shall have all powers necessary to implement and administer this section, and the department shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, necessary for the implementation and administration of this section.
SECTION 2. Section 27-15-251, Mississippi Code of 1972, is brought forward as follows:
27-15-251. (1) 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 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, 2017.