MISSISSIPPI LEGISLATURE

2004 Regular Session

To: Finance

By: Senator(s) Michel, Chaney, Kirby, Hyde-Smith, King, Hewes, Dearing, Gordon, Flowers, Doxey, Morgan, Harvey, Lee (35th), Albritton, Walley, Ross, Thames, Pickering, Mettetal, Browning, Brown, Wilemon, Nunnelee, Moffatt, Robertson, Little, Chamberlin, Clarke, Horhn, White, Butler, Carmichael, Dawkins, Jackson (11th), Burton, Jordan, Williamson

Senate Bill 2623

(COMMITTEE SUBSTITUTE)

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS IN SUPPORT OF THE NATIONAL RIFLE ASSOCIATION OF AMERICA; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF MONIES DERIVED FROM THE ADDITIONAL FEE; TO PROVIDE FOR THE ISSUANCE OF A DISTINCTIVE MOTOR VEHICLE LICENSE TAG TO SUPPORTERS OF THE BLAIR E. BATSON HOSPITAL FOR CHILDREN; TO PROVIDE THE FEE FOR THE ISSUANCE OF SUCH TAG; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE DOWN SYNDROME AWARENESS MOTOR VEHICLE LICENSE TAGS; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF MONIES DERIVED FROM THE ADDITIONAL FEE; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE BREAST CANCER AWARENESS MOTOR VEHICLE LICENSE TAGS; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF MONIES DERIVED FROM THE ADDITIONAL FEE; TO PROVIDE FOR THE ISSUANCE OF A DISTINCTIVE "MISSISSIPPI, HOME OF THE BLUES" MOTOR VEHICLE LICENSE TAG; TO PROVIDE THE FEE FOR THE ISSUANCE OF SUCH TAG; TO CREATE THE BLUES HERITAGE FUND INTO WHICH A PORTION OF THE FEE SHALL BE DEPOSITED; TO PROVIDE THAT MONEY IN THE FUND SHALL BE APPROPRIATED BY THE LEGISLATURE FOR PROJECTS THAT PRESERVE AND PROMOTE MISSISSIPPI'S BLUES HERITAGE; TO PROVIDE FOR THE ISSUANCE OF A DISTINCTIVE MOTOR VEHICLE LICENSE TAG TO SUPPORTERS OF THE DELTA WATERFOWL FOUNDATION; TO PROVIDE THE FEE FOR THE ISSUANCE OF SUCH TAG; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS FOR MEMBERS OF PROFESSIONAL HAIR DESIGNERS INCORPORATED; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF MONIES DERIVED FROM THE ADDITIONAL FEE; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS HONORING ELVIS PRESLEY; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS FOR EACH MISSISSIPPI PUBLIC SCHOOL DISTRICT; TO PROVIDE THE AMOUNT OF THE FEE FOR SUCH TAGS AND FOR THE DISBURSEMENT OF SUCH FEES; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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 provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the National Rifle Association of America.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the National Rifle Association of America, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the NRA Foundation State Fund Account for Mississippi to be used for projects that qualify under Section 501(c)(3) of the Internal Revenue Service Code, including, but not restricted to, hunter education, firearms safety courses, marksmanship training and wildlife conservation.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue month and year decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 2.  (1)  Any owner of a motor vehicle who is a resident of this state, 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 fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Blair E. Batson Hospital for Children.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Friends of Children's Hospital, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  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-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Friends of Children's Hospital.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 3.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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 provided in subsection (3) of this section, shall be issued a special down syndrome awareness license tag for each motor vehicle registered in his name.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Central Mississippi Down Syndrome Society, may prescribe, and shall consist of, such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Central Mississippi Down Syndrome Society.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue month and year decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 4.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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 provided in subsection (3) of this section, shall be issued a special breast cancer awareness license tag for each motor vehicle registered in his name.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Central Mississippi Steel Magnolia Affiliate and the North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation, may prescribe, and shall consist of, such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  (i)  Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Central Mississippi Steel Magnolia Affiliate of the Susan G. Komen Breast Cancer Foundation.

              (ii)  Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue month and year decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 5.  (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 provided in subsection (3) of this section, shall be entitled to a distinctive license tag that demonstrates their appreciation of blues music.  The tags shall be of such color and design as the State Tax Commission prescribes subject to the approval of the Mississippi License Tag Commission; however, each tag shall display the words "Mississippi, Home of the Blues" and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  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-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in subsection (7) of this section.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     (7)  There is established in the State Treasury a special fund to be known as the Blues Heritage Fund which shall consist of monies required to be deposited therein under subsection (4) of this section.  Monies in the special fund shall be appropriated by the Legislature for projects that preserve and promote Mississippi's blues music heritage.  Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the special fund shall be deposited to the credit of the special fund.

     SECTION 6.  (1)  Any owner of a motor vehicle who is a resident of this state, 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 fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Delta Waterfowl Foundation.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Delta Waterfowl Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  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-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Delta Waterfowl Foundation.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 7.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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 provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a member of Professional Hair Designers Incorporated.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Professional Hair Designers Incorporated, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to Professional Hair Designers Incorporated.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue month and year decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 8.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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 provided in subsection (3), shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a fan of Elvis Presley.  The distinctive license tags so issued shall be of such color and design as the State Tax Commission may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the State General Fund.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue month and year decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 9.  (1)  Any owner of a motor vehicle who is a resident of this state, 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 fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi public school district of his choice.  The distinctive license tags so issued shall display the name of the selected school district and shall be of such color and design as the State Tax Commission, with the advice of the school district, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the 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.

     (3)  Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The State Tax Commission shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi public school district of which the purchaser is a supporter.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  (a)  In order for a distinctive license tag to be issued for a school district under this section, the school district must request the tag and comply with the provisions of Section 27-19-44.

          (b)  Money disbursed to a school district under this section shall be utilized for:

              (i)  Acquiring or improving technology for use in classroom;

              (ii)  The purchase of textbooks; or

              (iii)  Any other educational purpose.

     (6)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (7)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 10.  This act shall take effect and be in force from and after July 1, 2004.