Annual highway privilege tax for farm and agricultural operations; provide alternative manner for submitting payments of to county tax collector.

HB 742 allows farm and agricultural operations with valid harvest permits to pay their annual highway privilege tax in person at their county tax collector instead of electronically. County tax collectors must accept the payment, provide written proof, and forward funds to the Mississippi Department of Revenue within 30 days, while retaining up to 1% of the tax for administrative costs. This change directly affects farmers and agricultural businesses transporting goods under harvest permits. The bill streamlines payment options for these operations without altering tax rates or eligibility criteria.