Bill Text: MS HB628 | 2021 | Regular Session | Enrolled
Bill Title: Highway privilege tax; add a gross vehicle weight category for carriers of property with additional tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2021-03-24 - Approved by Governor [HB628 Detail]
Download: Mississippi-2021-HB628-Enrolled.html
MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Transportation; Ways and Means
By: Representative Evans (45th)
House Bill 628
(As Sent to Governor)
AN ACT TO AMEND SECTION 27-19-11, MISSISSIPPI CODE OF 1972, TO ADD GROSS WEIGHT CATEGORY FROM 80,001 POUNDS TO 84,000 POUNDS FOR CARRIERS OF PROPERTY AND SPECIFY PRIVILEGE TAX RATES FOR THE NEW WEIGHT CATEGORY WHICH SHALL BE LIMITED TO TRANSPORT OF PRODUCTS AS PROVIDED FOR HARVEST PERMITS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-11, Mississippi Code of 1972, is amended as follows:
27-19-11. On each carrier of property, for each commercial motor vehicle, truck-tractor or road tractor, and on each bus, there is hereby levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.
RATE OF TAX
GROSS WEIGHT COMMON AND PRIVATE PRIVATE
OF VEHICLE CONTRACT COMMERCIAL CARRIERS
NOT TO EXCEED CARRIERS OF AND OF
IN POUNDS PROPERTY NONCOMMERCIAL PROPERTY
CARRIERS OF
PROPERTY
0000 - 6000 $ 7.20 $ 7.20 $ 7.20
6001 - 10000 33.60 25.20 16.80
10001 - 16000 78.40 70.70 39.20
16001 - 20000 156.00 129.00 78.00
20001 - 26000 228.00 192.00 114.00
26001 - 30000 300.00 247.00 150.00
30001 - 36000 384.00 318.00 192.00
36001 - 40000 456.00 378.00 228.00
40001 - 42000 504.00 420.00 264.00
42001 - 44000 528.00 444.00 276.00
44001 - 46000 552.00 456.00 282.00
46001 - 48000 588.00 492.00 300.00
48001 - 50000 612.00 507.00 312.00
50001 - 52000 660.00 540.00 336.00
52001 - 54000 684.00 564.00 348.00
54001 - 56000 708.00 588.00 360.00
56001 - 58000 756.00 624.00 384.00
58001 - 60000 780.00 642.00 396.00
60001 - 62000 828.00 828.00 420.00
62001 - 64000 852.00 852.00 432.00
64001 - 66000 900.00 900.00 482.00
66001 - 68000 936.00 936.00 504.00
68001 - 70000 972.00 972.00 516.00
70001 - 72000 996.00 996.00 528.00
72001 - 74000 1,128.00 1,128.00 576.00
74001 - 76000 1,248.00 1,248.00 612.00
76001 - 78000 1,380.00 1,380.00 720.00
78001 - 80000 1,512.00 1,512.00 864.00
80001 - 84000 1,776.00 1,776.00 1,152.00
The purchase of the license tag exceeding 80,000 gross vehicle weight is limited to the transport of products as provided for harvest permits as defined in Section 27-19-81(4). Such license tag shall be a "HP" license tag with weight allowance printed on the cab card only.
In addition to the above
levied annual highway privilege tax on vehicles with a gross weight exceeding
ten thousand (10,000) pounds, there is levied and shall be collected an
additional privilege tax in the amount of * * *
One Thousand Eight Hundred Seventy-five Dollars ($1,875.00) for each
current or later year model vehicle based upon a licensed weight of * * * eighty-four
thousand (84,000) pounds. This additional privilege tax shall be reduced
by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of
age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of
licensed weight to the maximum weight of * * * eighty-four
thousand (84,000) pounds. During the first year only, the privilege tax
monies collected under the provisions of this paragraph shall be distributed to
the various counties of the state on the basis of the ratio of the last year of
annual ad valorem taxes collected by such counties on such vehicles to the
total ad valorem taxes collected by all counties on such vehicles in the same
year. In all subsequent years, the distribution to the counties shall be made
on the basis of the ratio of the number of motor vehicles registered in excess
of ten thousand (10,000) pounds, in each taxing district in each county, to the
total number of such vehicles registered statewide. The counties shall then
distribute these proceeds as they would if these collections were ad valorem taxes.
From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159, Mississippi Code of 1972. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.
No privilege license shall be issued for any period of time for less than One Dollar ($1.00). Any person making application for the license tag under this section is required to sign an affidavit attesting to facts indicating the applicability of this section. Proof of purchase of valid harvest permit for the vehicle must be presented at time of purchase of the license tag.
The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.
Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached to it which was issued for another or different vehicle, shall be liable for the privilege tax on said vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).
Carriers of property duly
registered and licensed in another state and being used to transport farm harvesting
machinery or equipment to and from a particular county in this state may, upon
adoption of a resolution by the board of supervisors of the county where such
machinery or equipment is being exclusively used in harvesting farm crops
within the county, be exempt from the taxes herein levied when the resolution
is filed with the * * * Department of Revenue. However,
the exemption shall not exceed a period of forty (40) days for any annual
period without a second resolution of approval by the board of supervisors who
shall have the authority to extend the exemption not to exceed an additional
period of twenty (20) days during any annual period.
A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.
SECTION 2. This act shall take effect and be in force from and after July 1, 2021.
