1997 Regular Session
By: Senator(s) Posey, Gollott, Hewes, Woodfield, Dearing, Stogner, Jordan (18th), Rayborn
Senate Bill 2708
AN ACT TO AUTHORIZE THE ISSUANCE OF SPECIAL MOTOR VEHICLE LICENSE TAGS BEARING AN EMBLEM DESIGNED BY THE DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS; TO IMPOSE AN ADDITIONAL FEE FOR SUCH SPECIAL TAGS; TO PROVIDE THAT A PORTION OF THE FEE FOR SUCH SPECIAL TAGS SHALL BE DEPOSITED INTO THE WILDLIFE HERITAGE FUND; TO PROVIDE THAT ONE DOLLAR OF SUCH FEE SHALL BE DEPOSITED INTO THE MISSISSIPPI FIRE FIGHTERS MEMORIAL BURN CENTER FUND AND TO PROVIDE THAT THE REMAINDER OF SUCH FEE SHALL BE DEPOSITED INTO THE STATE HIGHWAY FUND; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be issued a special license tag which displays an emblem designed by the Department of Wildlife, Fisheries and Parks.
(2) The Department of Wildlife, Fisheries and Parks shall design emblems which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
(3) Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission within seven (7) days of the date the application is made. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
(4) The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
(5) The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
(a) Twenty Dollars ($20.00) of each additional fee collected on special license tags issued pursuant to this section shall be deposited into the Wildlife Heritage Fund created pursuant to Section 49-5-77.
(b) One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.
(c) The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
SECTION 2. This act shall take effect and be in force from and after October 1, 1997.