Mississippi 2023 Regular Session

Mississippi Senate Bill SB2402

Introduced
1/16/23  
Refer
1/16/23  

Caption

Business and financial institutions; disallow 2% charge for ad valorem tax when paying with a debit card.

Impact

The passage of SB2402 is expected to impact the way local governments and state agencies handle electronic transactions related to ad valorem taxes. By eliminating the processing fees for debit card payments, the bill encourages more residents to utilize electronic payment methods, thus streamlining the tax collection process. Furthermore, it aligns with modern banking practices and the increasing trend of digital transactions in financial operations. This amendment could potentially increase compliance rates among taxpayers who prefer the convenience of electronic payments without incurring extra fees.

Summary

Senate Bill 2402 aims to amend the Mississippi Code to disallow any processing fee on debit card payments made towards ad valorem taxes. The bill alters existing statutes to ensure that when residents use a debit card for such payments, they will not incur additional costs beyond the actual tax amount owed. This change is significant as it seeks to reduce the financial burden on taxpayers, who often face additional charges when using electronic payment methods for tax obligations.

Contention

While supporters of SB2402, including many taxpayer advocacy groups, view the elimination of the processing fee as a positive step towards making tax payments more accessible, there may be concerns about the financial implications for local governments. Some officials argue that processing fees help cover the costs associated with electronic payment systems. As such, there may be discussions regarding how to balance taxpayer relief with the operational costs for municipalities and counties responsible for collecting these taxes. The bill's enactment may initiate conversations about funding mechanisms for these fees, as it adjusts current practices in handling tax revenues.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2480

Local governments; disallow 2% charge for ad valorem tax when paying with a debit card.

MS SB2827

Local governments; disallow processing fee for ad valorem tax when paying with a debit card.

MS SB2994

Ad valorem tax; exempt certain business personal property from.

MS SB2014

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

MS SB2072

Ad valorem taxes; consider annexed business "new enterprise" for purposes of eligibility for certain municipal tax exemptions.

MS SB2209

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

MS HB871

Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

MS SB2698

Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

MS SB3125

Business taxes; eliminate inventory tax and personal property tax on business, and set annual local privilege tax at $10 total.

MS SB2849

ATVs & UTVs; require titling, and exempt from ad valorem tax when held by retailers on consignment or floor plan basis.

Similar Bills

MS HB1074

Electronic Government Services Fund and Electronic Government Oversight Committee; bring forward sections that created.

MS HB657

Youth courts; require to file all legal documents using MEC.

MS HB368

Justice and municipal courts; require to file all legal documents by electronic form using MEC.

MS HB24

Justice and municipal courts; require to file all legal documents by electronic form using MEC.

MS HB492

Electronic notary; clarify authority of the Secretary of State to regulate.

MS SB2469

Justice courts; require to accept electronic filing.

MS HB459

Cyberstalking; revise to include certain kinds of social media communications.

MS HB280

Cyberstalking; revise to include certain kinds of social media communications.