MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Transportation; Judiciary A
By: Representative Johnson
AN ACT TO CREATE THE TRANSPORTATION NETWORK COMPANY ACT; TO PROVIDE FOR CERTAIN DEFINITIONS; TO REQUIRE TNCS TO OBTAIN A PERMIT; TO REQUIRE TNCS TO MAINTAIN AGENT WITHIN THE STATE; TO REQUIRE TNCS TO PROVIDE PASSENGERS WITH FEE CALCULATION METHOD; TO REQUIRE TNCS TO PROVIDE PASSENGERS WITH LICENSE PLATE OF VEHICLE AND PICTURE OF DRIVER BEFORE ENTERING VEHICLE; TO REQUIRE TNCS TO PROVIDE PASSENGERS WITH AN ELECTRONIC RECEIPT; TO REQUIRE TNCS OR TNC DRIVERS TO OBTAIN INSURANCE; TO REQUIRE TNCS TO IMPLEMENT A ZERO TOLERANCE POLICY FOR DRUG OR ALCOHOL USE BY TNC DRIVERS; TO PROVIDE CERTAIN REQUIREMENTS FOR TNC DRIVERS; TO REQUIRE TNC VEHICLES TO MEET EQUIPMENT AND SAFETY STANDARDS; TO PROHIBIT STREET HAILS; TO PROHIBIT CASH TRIPS; TO PROHIBIT DISCRIMINATION BY TNCS OR TNC DRIVERS; TO CREATE THE ACCESSIBLE TRANSPORTATION FUND; TO REQUIRE A TNC TO KEEP CERTAIN RECORDS; TO PROHIBIT THE DISCLOSURE OF PERSONALLY IDENTIFIABLE INFORMATION; TO PROVIDE THAT TNCS AND TNC DRIVERS ARE EXCLUSIVELY GOVERNED BY THIS ACT; TO PROVIDE THAT MUNICIPALITIES MAY REPORT VIOLATIONS OF THE PROVISIONS OF THIS ACT; TO AMEND SECTION 27-19-3, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN DEFINITIONS REGARDING TNCS; TO AMEND SECTION 27-3-31, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COMMISSIONER OF REVENUE TO SET THE FEE AMOUNT REQUIRED BY CERTAIN TNCS AND TAXICAB FLEETS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Sections 1 through 19 of this act shall be known and may be cited as the "Transportation Network Company Act."
SECTION 2. (1) (a) "Transportation network company" (TNC) means an entity licensed pursuant to Sections 1 through 19 of this act that uses a digital network or software application service to connect passengers to transportation network company services provided by transportation network company drivers. A TNC is not deemed to own, control, operate or manage the vehicles used by TNC drivers, and is not a taxicab association or a motor vehicle for hire owner. A TNC shall not include any taxicab, common carrier, contract carrier, or private carrier as defined in Section 27-19-3.
(b) "Transportation network company driver" means an individual who operates a motor vehicle that is:
(i) Owned, leased or otherwise authorized for use by the individual;
(ii) Not a taxicab, or other common, contract or private carrier of passengers as defined in Section 27-19-3; and
(iii) Used to provide transportation network company services.
(c) "Transportation network company services" means the transportation of a passenger between points chosen by the passenger and prearranged with a TNC driver through the use of a TNC digital network or software application. TNC services begin when a TNC driver accepts a request for transportation received through the TNC's digital network or software application service, continue while the TNC driver transports the passenger in the TNC driver's vehicle, and end when the passenger exits the TNC driver's vehicle. TNC services shall not include services offered by taxicabs, or other common, contract or private carriers of passengers as defined in Section 27-19-3.
(d) "Taxicab fleet" means a group of seventy-five (75) or more marked taxicabs as defined in 27-19-3, owned or leased on a long-term basis by a corporation or other entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet. "Taxicab fleet" includes black car companies that otherwise meet this definition.
SECTION 3. (1) A person shall not operate a TNC without first having obtained a permit from the Department of Revenue.
(2) The Department of Revenue shall issue a permit to each applicant that meets the requirements to operate a TNC under Sections 1 through 19 of this act and pays an annual permit fee of Five Thousand Dollars ($5,000).
SECTION 4. The TNC must maintain an agent within the State of Mississippi for purposes of service of process.
SECTION 5. When a TNC charges a fare for TNC services it provides to passengers, the TNC shall disclose to passengers the fare calculation method either on its website or within the software application service. The TNC shall provide passengers with the applicable rates being charged and the option to receive an estimated fare before the passenger enters the TNC driver's vehicle.
SECTION 6. The TNC's software application or website shall display a picture of the TNC driver and the license plate number of the motor vehicle utilized for providing the TNC service before the passenger enters the TNC driver's vehicle.
SECTION 7. The TNC shall, within a reasonable period of time following the completion of a trip, transmit an electronic receipt to the passenger that lists:
(a) The origin and destination of the trip;
(b) The total time and distance of the trip; and
(c) An itemization of the total fare paid.
SECTION 8. (1) The TNC or TNC driver shall maintain an automobile liability insurance policy that meets the following requirements:
(a) Provides liability coverage of at least One Million Dollars ($1,000,000.00) per accident for bodily injury and property damage involving a TNC driver's operation of a motor vehicle while providing TNC services.
(b) Provides coverage in the amount of Fifty Thousand Dollars ($50,000.00) or more because of bodily injury to or death of one (1) person in any one (1) accident, and subject to said limits for one (1) person, in the amount of One Hundred Thousand Dollars ($100,000.00) or more because of bodily injury to or death of two (2) or more persons in any one (1) accident and in the amount of Twenty-five Thousand Dollars ($25,000.00) or more because of injury to or destruction of property of others in any one (1) accident. This paragraph (b) may be satisfied by a combination of insurance policies maintained by the TNC or TNC driver.
(c) An insurance policy required by subsection (1) of this section may be placed with an insurer licensed under Article 2, Chapter 17, Title 83, Mississippi Code of 1972, or with a surplus lines insurer authorized under Chapter 21, Title 83, Mississippi Code of 1972.
(d) An insurance policy purchased in accordance with this subsection (1) of this section shall satisfy the financial responsibility requirement for motor vehicles under Chapter 15, Title 63, Mississippi Code of 1972.
(e) If a motor vehicle providing TNC services is involved in an accident, the TNC driver shall provide proof of insurance information to the other parties involved in the accident regarding liability insurance coverage for the TNC driver's motor vehicle at the time of the accident. The TNC driver shall notify the TNC of the accident as soon as practicable.
SECTION 9. (1) (a) The TNC shall implement a zero tolerance policy regarding the use of drugs or alcohol while a TNC driver is providing TNC services or is logged into the TNC's digital network whether or not the TNC is providing TNC Services. The TNC shall provide notice of this policy on its website, and have procedures in place whereby a passenger may report a complaint about a driver the passenger reasonably suspects was under the influence of drugs or alcohol while providing TNC services to the passenger.
(b) After receiving a complaint under paragraph (a) of this section that alleges a violation of the zero tolerance policy, the TNC shall immediately suspend such TNC driver's access to the TNC's digital platform and conduct an investigation into the reported incident. The suspension shall last the duration of the investigation.
(c) The TNC shall maintain records relevant to the enforcement of this requirement for a period of at least two (2) years from the date that a passenger complaint is received by the TNC.
SECTION 10. (1) Before permitting an individual to act as a TNC driver on its digital platform, the TNC shall:
(a) Require the individual to submit an application to the TNC, which includes information regarding his or her address, age, driver's license, driving history, motor vehicle registration, automobile liability insurance, and other information required by the TNC;
(b) Conduct, or have a third party conduct, a local and national criminal background check for each applicant that shall include:
(i) Multi-State/Multi-Jurisdiction Criminal Records Locator or other similar commercial nationwide database with validation; and
(ii) National Sex Offender Registry database;
(c) Obtain and review a driving history research report for such individual.
(2) The TNC shall not permit an individual to act as a TNC driver on its digital platform who:
(a) Has had more than three (3) moving violations in the prior period of three (3) years, or one (1) major violation in the prior period of three (3) years, which includes, but is not limited to, attempting to evade the police, reckless driving, or driving on a suspended or revoked license;
(b) Has been convicted, within the past seven (7) years, of driving under the influence of drugs or alcohol, fraud, sexual offenses, use of a motor vehicle to commit a felony, a crime involving property damage, theft, acts of violence, or acts of terror;
(c) Is a match in the National Sex Offender Registry database;
(d) Does not possess a valid driver's license;
(e) Does not possess proof of registration for the motor vehicle used to provide TNC services;
(f) Does not possess proof of automobile liability insurance for the motor vehicle used to provide TNC services; or
(g) Is under nineteen (19) years of age.
SECTION 11. Any motor vehicle operated by TNC or a TNC driver shall comply with the equipment and identification standards in Chapter 7, Title 63, Mississippi Code of 1972, and the motor vehicle safety inspection laws of Chapter 13, Title 63, Mississippi Code of 1972.
SECTION 12. A TNC Driver shall exclusively accept rides booked through a TNC's digital network or software application service and shall not solicit or accept street hails.
SECTION 13. The TNC shall adopt a policy prohibiting solicitation or acceptance of cash payments from passengers and notify TNC drivers of such policy. TNC drivers shall not solicit or accept cash payments from passengers. Any payment for TNC Services shall be made only electronically using the TNC's digital network or software application.
SECTION 14. (1) The TNC shall adopt a policy of nondiscrimination on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age or sexual orientation or identity with respect to passengers and potential passengers and notify TNC drivers of such policy.
(2) TNC drivers shall comply with all applicable laws regarding nondiscrimination against passengers or potential passengers on the basis of destination, race, color, national origin, religious belief or affiliation, sex, disability, age, sexual orientation, or gender identity.
(3) TNC drivers shall comply with all applicable laws relating to accommodation of service animals.
(4) A TNC shall not impose additional charges for providing services to persons with physical disabilities because of those disabilities.
(5) A TNC shall provide passengers an opportunity to indicate whether they require a wheelchair-accessible vehicle. If a TNC cannot arrange wheelchair-accessible TNC service in any instance, it shall direct the passenger to an alternate provider of wheelchair-accessible service, if one is available.
SECTION 15. (1) There is hereby created the Mississippi Accessible Transportation Fund (fund) into which shall be deposited an annual surcharge fee, established by the Commissioner of Revenue as provided under Section 27-3-31, of no more than Ten Thousand Dollars ($10,000.00) per year by a TNC or taxicab fleet that does not provide wheelchair-accessible service. The fund shall be administered by the Department of Revenue.
(2) The Department of Revenue shall use the fund to provide grants in the amount of Fifteen Thousand Dollars ($15,000.00) to any TNC driver, or taxicab fleet that provides wheelchair-accessible service and that meets certain minimum service thresholds established by the Department of Revenue.
SECTION 16. A TNC shall maintain:
(a) Individual trip records for at least one (1) year from the date each trip was provided; and
(b) TNC driver records at least until the one (1) year anniversary of the date on which a TNC driver's activation on the TNC digital network has ended.
SECTION 17. (1) A TNC shall not disclose a passenger's personally identifiable information to a third party unless:
(a) The passenger consents;
(b) Disclosure is required by a legal obligation; or (c) Disclosure is required to protect or defend the terms of use of the service or to investigate violations of those terms.
(2) However, a TNC shall be permitted to share a passenger's name and telephone number with the TNC driver providing TNC services to such passenger in order to facilitate correct identification of the passenger by the TNC driver and to facilitate communication between the passenger and the TNC driver.
SECTION 18. TNCs and TNC drivers are governed exclusively by Sections 1 through 19 of this act and any rules promulgated by the Department of Revenue that are consistent with Sections 1 through 19 of this act.
SECTION 19. A municipality may report to the Department of Revenue any violations of the provisions of this act or rules promulgated by the Department of Revenue.
SECTION 20. Section 27-19-3, Mississippi Code of 1972, is amended as follows:
27-19-3. (a) The following words and phrases when used in this article for the purpose of this article have the meanings respectively ascribed to them in this section, except in those instances where the context clearly describes and indicates a different meaning:
(1) "Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, except devices moved by muscular power or used exclusively upon stationary rails or tracks.
(2) "Commercial vehicle" means every vehicle used or operated upon the public roads, highways or bridges in connection with any business function.
(3) "Motor vehicle" means every vehicle as defined in this section which is self-propelled, including trackless street or trolley cars. The term "motor vehicle" shall not include electric personal assistive mobility devices as defined in Section 63-3-103.
(4) "Tractor" means every vehicle designed, constructed or used for drawing other vehicles.
(5) "Motorcycle" means every vehicle designed to travel on not more than three (3) wheels in contact with the ground, except vehicles included within the term "tractor" as herein classified and defined.
(6) "Truck tractor" means every motor vehicle designed and used for drawing other vehicles and so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn and has a gross vehicle weight (GVW) in excess of ten thousand (10,000) pounds.
(7) "Trailer" means every vehicle without motive power, designed to carry property or passengers wholly on its structure and which is drawn by a motor vehicle.
(8) "Semitrailer" means every vehicle (of the trailer type) so designed and used in conjunction with a truck tractor.
(9) "Foreign vehicle" means every motor vehicle, trailer or semitrailer, which shall be brought into the state otherwise than by or through a manufacturer or dealer for resale and which has not been registered in this state.
(10) "Pneumatic tires" means all tires inflated with compressed air.
(11) "Solid rubber tires" means every tire made of rubber other than pneumatic tires.
(12) "Solid tires" means all tires, the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.
(13) "Person" means every natural person, firm, copartnership, corporation, joint-stock or other association or organization.
(14) "Owner" means a person who holds the legal title of a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, the person with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor or in the event such or similar transaction is had by means of a mortgage, and the mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this article.
(15) "School bus" means every motor vehicle engaged solely in transporting school children or school children and teachers to and from schools; however, such vehicles may transport passengers on weekends and legal holidays and during summer months between the terms of school for compensation when the transportation of passengers is over a route of which not more than fifty percent (50%) traverses the route of a common carrier of passengers by motor vehicle and when no passengers are picked up on the route of any such carrier.
(16) "Dealer" means every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state.
(17) "Highway" means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
(18) "State Tax Commission," "commission" or "department" means the Commissioner of Revenue of the Department of Revenue of this state, acting directly or through his duly authorized officers, agents, representatives and employees.
(19) "Common carrier by motor vehicle" means any person who or which undertakes, whether directly or by a lease or any other arrangement, to transport passengers or property or any class or classes of property for the general public in interstate or intrastate commerce on the public highways of this state by motor vehicles for compensation, whether over regular or irregular routes. The term "common carrier by motor vehicle" shall not include passenger buses operating within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs and motor vehicles used to provide TNC services as defined in Section 2 of this act.
(20) "Contract carrier by motor vehicle" means any person who or which under the special and individual contract or agreements, and whether directly or by a lease or any other arrangement, transports passengers or property in interstate or intrastate commerce on the public highways of this state by motor vehicle for compensation. The term "contract carrier by motor vehicle" shall not include passenger buses operating wholly within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs and motor vehicles used to provide TNC services as defined in Section 2 of this act.
(21) "Private commercial and noncommercial carrier of property by motor vehicle" means any person not included in the terms "common carrier by motor vehicle" or "contract carrier by motor vehicle," who or which transports in interstate or intrastate commerce on the public highways of this state by motor vehicle, property of which such person is the owner, lessee, or bailee, other than for hire. The term "private commercial and noncommercial carrier of private property by motor vehicle" shall not include passenger buses operated wholly within the corporate limits of a municipality of this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs and motor vehicles used to provide TNC services as defined in Section 2 of this act.
Haulers of fertilizer shall be classified as private commercial carriers of property by motor vehicle.
(22) "Private carrier of passengers" means all other passenger motor vehicle carriers not included in the above definitions. The term "private carrier of passengers" shall not include passenger buses operating wholly within the corporate limits of a municipality in this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs and motor vehicles used to provide TNC services as defined in Section 2 of this act.
(23) "Operator" means any person, partnership, joint-stock company or corporation operating on the public highways of the state one or more motor vehicles as the beneficial owner or lessee.
(24) "Driver" means the person actually driving or operating such motor vehicle at any given time.
(25) "Private carrier of property" means any person transporting property on the highways of this state as defined below:
( * * *i) Any person, or any employee of such
person, transporting farm products, farm supplies, materials and/or equipment
used in the growing or production of his own agricultural products in his own
truck.
( * * *ii) Any person transporting his own
fish, including shellfish, in his own truck.
( * * *iii) Any person, or any employee of
such person, transporting unprocessed forest products, or timber harvesting
equipment wherein ownership remains the same, in his own truck.
(26) "Taxicab" means any passenger motor vehicle for hire with a seating capacity not greater than ten (10) passengers. For purposes of this paragraph (26), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue. The term "taxicab" does not include motor vehicles used to provide TNC services as defined in Section 2 of this act.
(27) "Passenger coach" means any passenger motor vehicle with a seating capacity greater than ten (10) passengers, operating wholly within the corporate limits of a municipality of this state or within five (5) miles of the corporate limits of the municipality, or motor vehicles substituted for abandoned electric railway systems in or between municipalities. For purposes of this paragraph (27), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
(28) "Empty weight" means the actual weight of a vehicle including fixtures and equipment necessary for the transportation of load hauled or to be hauled.
(29) "Gross weight" means the empty weight of the vehicle, as defined herein, plus any load being transported or to be transported.
(30) "Ambulance and hearse" shall have the meaning generally ascribed to them. A hearse or funeral coach shall be classified as a light carrier of property, as defined in Section 27-51-101.
(31) "Regular seats" means each seat ordinarily and customarily used by one (1) passenger, including all temporary, emergency, and collapsible seats. Where any seats are not distinguished or separated by separate cushions and backs, a seat shall be counted for each eighteen (18) inches of space on such seats or major fraction thereof. In the case of a regular passenger-type automobile which is used as a common or contract carrier of passengers, three (3) seats shall be counted for the rear seat of such automobile and one (1) seat shall be counted for the front seat of such automobile.
(32) "Ton" means two thousand (2,000) pounds avoirdupois.
(33) "Bus" means any passenger vehicle with a seating capacity of more than ten (10) but shall not include "private carrier of passengers" and "school bus" as defined in paragraphs (15) and (22) of this section. For purposes of this paragraph (33), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
(34) "Corporate fleet" means a group of two hundred (200) or more marked private carriers of passengers or light carriers of property, as defined in Section 27-51-101, trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background, and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet.
(35) "Individual fleet" means a group of five (5) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101, owned or leased by the same person and principally garaged in the same county.
(36) "Trailer fleet" means a group of fifty (50) or more utility trailers each with a gross vehicle weight of six thousand (6,000) pounds or less.
(b) (1) No lease shall be recognized under the provisions of this article unless it shall be in writing and shall fully define a bona fide relationship of lessor and lessee, signed by both parties, dated and be in the possession of the driver of the leased vehicle at all times.
(2) Leased vehicles shall be considered as domiciled at the place in the State of Mississippi from which they operate in interstate or intrastate commerce, and for the purposes of this article shall be considered as owned by the lessee, who shall furnish all insurance on the vehicles and the driver of the vehicles shall be considered as an agent of the lessee for all purposes of this article.
SECTION 21. Section 27-3-31, Mississippi Code of 1972, is amended as follows:
27-3-31. (1) It shall specifically be the duty of the Commissioner of Revenue, and he shall have power and authority:
(a) To adopt, amend or repeal those rules or regulations necessary and proper to effectively administer the Department of Revenue and implement the duties assigned to the commissioner in this section and in any other statute as well as any duties assigned to the Department of Revenue.
(b) To develop, implement and decide questions of policy as it relates to the operation of the Department of Revenue and/or any law which the commissioner or the Department of Revenue is required to administer.
(c) To supervise and direct all administrative and technical activities of the Department of Revenue.
(d) To organize the offices, bureaus and divisions of the Department of Revenue.
(e) To coordinate the activities of the various offices, bureaus and divisions of the Department of Revenue.
(f) To delegate such administrative functions, duties or powers as he deems necessary to carry out the efficient operation of the Department of Revenue.
(g) To make, execute and effectuate any and all agreements or contracts, including contracts for the purchase of goods and services, as are necessary.
(h) To enter into long-term or multiyear leases of real property with other state agencies.
(i) To appeal any decision of the Board of Tax Appeals that he determines should be appealed.
(j) To defend, pursue and/or appeal any suit or appeal brought by or against the Department of Revenue and/or by or against the Commissioner of Revenue in his official capacity.
(k) To confer with and advise assessing officers, boards of supervisors and other county officers as to their duties relative to ad valorem taxation under the law; and to advise them in the collection, filing and preservation of data relative to matters of assessment.
(l) To become familiar with property values and general conditions in the counties of the state and to direct the collection and preservation of data and information pertaining to the quantity and value of property in each county in the state, subject to assessment, necessary to enable the commissioner to determine the assessed value of classes of property and whether assessments comply with acceptable performance standards as required by Section 27-35-113.
(m) To direct the collection, preparation and preservation of data and information pertaining to the quantity, value and location of property belonging to railroads, persons, corporations and associations which is required to be assessed by the commissioner.
(n) To supervise and direct the preparation of forms for the assessment of property of railroads and public service corporations assessed by the commissioner, and the filing of their rolls or schedules of assessment.
(o) To determine the location of all property subject to assessment by the commissioner in the various counties of the state, the municipalities and taxing districts therein, and to ascertain and report as far as practicable the value and ownership of all such property.
(p) To keep informed of the work of the assessors and supervisors of the various counties of the state as required by Section 27-3-51, and to have charge of the details necessary to the equalization by the commissioner of assessments among the various counties pursuant to Section 27-35-113.
(q) To prepare all forms for tax lists, assessment rolls and perform other duties relating thereto.
(r) To prepare data and statistics relating to property assessments which are deemed advisable for publication or which may be required by the Legislature.
(s) To confer with assessors, supervisors and other local taxing officials who may have business with the Department of Revenue.
(t) To consider and approve or disapprove all orders of boards of supervisors granting homestead exemptions.
(u) To administer and enforce the "Local Option Alcoholic Beverage Control Law," being Section 67-1-1 et seq.
(v) To adopt and enforce rules and regulations prescribing the manner and method by which tax returns and documents may be filed with the Department of Revenue as provided under Section 27-3-83.
(w) To establish the amount of the annual surcharge fee imposed on certain TNCs or taxicab fleets that do not provide wheelchair-accessible services in accordance with Section 15 of this act.
(2) The Commissioner of Revenue and any agent duly authorized by the commissioner are empowered to administer and certify oaths.
SECTION 22. This act shall take effect and be in force from and after July 1, 2015.