MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Compretta

AN ACT TO AMEND SECTION 27-19-47, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF PERSONALIZED ANTIQUE MOTOR VEHICLE LICENSE PLATES IN LIEU OF SPECIAL ANTIQUE MOTOR VEHICLE LICENSE PLATES; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE PLATES; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-19-47, Mississippi Code of 1972, is amended as follows:

27-19-47. (1) Any citizen of the State of Mississippi who owns a registered antique automobile may apply to the tax collector in the county of his legal residence, on forms prescribed by the State Tax Commission, for an antique automobile license plate to be displayed on such antique automobile. Such license plate may be either (a) a special antique automobile license plate issued under subsection (2) of this section, or (b) a personalized antique automobile license plate issued under subsection (3) of this section. For the purposes of this section, motor vehicles manufactured more than twenty-five (25) years ago shall hereafter be classified as antique automobiles.

(2) (a) Upon receipt of an application for a special antique automobile license plate, on a form prescribed by the commission, and upon payment of the fee as prescribed in paragraph (c) of this subsection, the tax collector shall issue to such applicant a special antique automobile license plate on a permanent basis, and it shall bear no date, but shall bear the inscription "Antique Car-Mississippi" and shall be valid without renewal as long as the automobile is in existence. This special license plate shall be issued for the applicant's use only for such automobile and it shall be issued on a permanent basis without renewal. In the event of a transfer of title, the owner shall surrender the special license plate to the tax collector.

(b) Such special antique automobile license plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

(c) In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique automobiles for which a special antique automobile license plate is issued under this subsection (2) or for which a personalized antique automobile license plate is issued under subsection (3) of this section. The fee * * * shall be a one-time fee of Twenty-five Dollars ($25.00)  * * *. The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Tax Commission shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.

(3) (a) Any person who qualifies for the issuance of an antique automobile license plate under subsection (1) of this section, in his discretion, may be issued a personalized antique automobile license plate under this section in lieu of a special antique automobile license plate under subsection (2) of this section. Such personalized antique automobile license plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates. Upon receipt of an application for a personalized antique automobile license plate, on a form prescribed by the commission, and upon payment of an additional fee in the amount provided in paragraph (c) of this subsection (3), the tax collector shall issue to the applicant a personalized antique automobile license plate of the same color and design as special antique automobile license plates issued under subsection (2) of this section except that the license plate shall consist of not more than seven (7) letters of the alphabet or seven (7) numbers in lieu of the license tag numbering system prescribed by law. The purchaser of the personalized antique automobile license plate may choose the combination of such letters or numbers, but no two (2) motor vehicles shall have the same combination of letters or numbers. In the event that the same combination of letters has been chosen by two (2) or more purchasers, the State Tax Commission shall assign a different number to each such purchaser which shall appear on the license tag following the combination of letters; however, the combination shall not exceed seven (7) letters and/or numbers. The combination of letters and/or numbers written across the license tag shall be sufficiently large to be easily read but shall not be less than three (3) inches in height. No combination of letters or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Chairman of the State Tax Commission having the responsibility of making such determination. If, however, such license plate is issued in error or otherwise and is determined by the chairman to be obscene, slanderous, insulting, vulgar or offensive, the chairman shall notify such owner that the license plate must be surrendered and that another personalized antique automobile license plate may be selected by him and issued at no cost. Should the vehicle owner not desire another personalized antique automobile license plate, the fee for such plate shall be refunded. If the owner fails to surrender the license plate after receiving proper notification, the chairman shall issue an order directing that the license plate be seized by agents of the State Tax Commission or any other duly authorized law enforcement personnel. If such owner is aggrieved by this determination, the appeal procedure and the provisions provided in Section 27-19-337 shall be followed.

(b) Application for the personalized antique automobile license plate shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application form shall contain space for the applicant to make five (5) different choices for the combination of the letters and numbers in the order in which said combination is desired by the applicant. 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.

(c) Beginning with any registration year commencing on or after July 1, 2000, any person applying for a personalized antique automobile license plate shall pay an additional fee which shall be in addition to the fee prescribed in subsection (2)(c) of this section. The additional fee of Fifty Dollars ($50.00) is due and payable at the time the original application is made for a personalized antique automobile license plate and thereafter annually as long as the owner retains the personalized antique automobile license plate. If the owner does not wish to retain such personalized tag, he must surrender it to the local county tax collector. The additional fees collected from the issuance of such license tags shall be collected by the county tax collector and remitted to the State Tax Commission for deposit to the State General Fund on a monthly basis as prescribed by the commission.

(d) The tax collector shall issue up to two (2) license decals for a personalized antique automobile license plate issued under this subsection, which will expire one (1) year from the date of original issuance of the personalized antique automobile license plate.

(e) The applicant shall receive a refund of the fee paid for a personalized antique automobile license plate if the personalized antique automobile license plate is not issued to him because the combination of letters and numbers requested to be placed thereon is not available for any reason.

(4) Special antique automobile license plates and personalized antique automobile license plates issued under this section shall be exempt from all ad valorem taxes levied by * * * state, municipal, county and other taxing districts.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.