MISSISSIPPI LEGISLATURE

2004 Regular Session

To: Finance

By: Senator(s) Burton

Senate Bill 2655

AN ACT TO AMEND SECTION 27-19-56.56, MISSISSIPPI CODE OF 1972, TO ALLOW WIVES AND UNMARRIED DAUGHTERS OF MEMBERS OF THE PRINCE HALL GRAND LODGE OF MISSISSIPPI, FREE AND ACCEPTED ANCIENT YORKRITE MASONS TO PURCHASE DISTINCTIVE LICENSE TAGS THAT DISPLAY THE PRINCE HALL GRAND LODGE MASON EMBLEM; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-19-56.56, Mississippi Code of 1972, is amended as follows:

     27-19-56.56.  (1)  Any owner of a motor vehicle who is a member of the Prince Hall Grand Lodge of Mississippi, Free and Accepted Ancient Yorkrite Masons, or the wife or unmarried daughter of a member of the Prince Hall Grand Lodge of Mississippi, Free and Accepted Ancient Yorkrite Masons, 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 special license tag which displays the Prince Hall Grand Lodge Mason emblem and displays the letters "F&AAYM."  The tags shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission.

     (2)  Application for the special license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission.  Applicants for such distinctive license tags shall present to the issuing official documentation from the Free and Accepted Ancient Yorkrite Masons, Prince Hall Grand Lodge of Mississippi as prescribed by the State Tax Commission showing their membership in the Free and Accepted Ancient Yorkrite Masons, Prince Hall Grand Lodge of Mississippi, or documentation as prescribed by the State Tax Commission showing that they are the wife or unmarried daughter of a member of the Prince Hall Grand Lodge of Mississippi, Free and Accepted Ancient Yorkrite Masons.  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, 2002, 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 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-four Dollars ($24.00) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the Free and Accepted Ancient Yorkrite Masons, Prince Hall Grand Lodge of Mississippi.  The funds shall be available for expenditure at the discretion of the Prince Hall Grand Lodge of Mississippi.

          (b)  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.

          (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.

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