MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Finance

By: Senator(s) Hewes

AN ACT TO PROVIDE FOR THE ISSUANCE OF DISTINCTIVE "HELPING SCHOOLS" MOTOR VEHICLE LICENSE TAGS; TO PROVIDE THAT FEES COLLECTED BY THE STATE TAX COMMISSION FOR SUCH TAGS SHALL BE DEPOSITED BY THE COMMISSION INTO A SPECIAL FUND IN THE STATE TREASURY TO THE CREDIT OF THE SCHOOL DISTRICT NAMED IN THE APPLICATION OR, IF NO SCHOOL DISTRICT IS NAMED, TO THE CREDIT OF THE SCHOOL DISTRICT IN WHICH THE VEHICLE IS DOMICILED; TO PROVIDE THAT SUCH FUNDS SHALL BE AVAILABLE TO SCHOOL DISTRICTS FOR THE PURCHASE OF CLASSROOM SUPPLIES AND EQUIPMENT; 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 Fifteen Dollars ($15.00), shall be issued a special license tag which shall bear the words "Helping Schools" and such other design as the State Tax Commission considers appropriate.

(2) 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 shall be remitted to the State Tax Commission on a monthly basis as prescribed by the State Tax Commission.

(3) 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.

(4) 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 deposit the additional fees collected on such special license tags into a special fund hereby created in the State Treasury to the credit of the school district named in the application or, in the event that no school district is named, to the credit of the school district in which the licensed vehicle is domiciled. The funds shall be available for expenditure at the discretion of the school district for the purchase of classroom supplies and equipment for the school district.

SECTION 2. This act shall take effect and be in force from and after July 1, 1997.