2007 Regular Session
To: Ways and Means
By: Representative Staples
AN ACT TO PROVIDE THAT THE STATE TAX COMMISSION SHALL CONTRACT FOR THE MANUFACTURE OF SAMPLE MOTOR VEHICLE LICENSE TAGS FOR SALE AND DISTRIBUTION TO THE PUBLIC; TO PRESCRIBE A FEE FOR SUCH LICENSE TAGS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) The State Tax Commission shall contract for the manufacture of sample motor vehicle license tags for sale and distribution to the public. Such license tags shall be of such colors, designs, sizes and shapes as will simulate regular license tags or any special or distinctive license tags issued for the current tag series, but shall display the word "SAMPLE" in some conspicuous place on the license tag.
(2) Application for and issuance of the license tags shall be made at the office of the county tax collector where the vehicle of the applicant is registered. The fee for the sample license tag shall be equal to the additional fee charged for issuance of the particular type of license tag for which a sample tag is applied for and the proceeds from the sample license tag fee shall be distributed in the same manner. If the license tag for which a sample tag is applied for does not require an additional fee, then the fee for the sample tag shall be Twenty Dollars ($20.00), the proceeds of which, less Two Dollars ($2.00) to be retained by the county tax collector for deposit into the county general fund, shall be paid to the State Tax Commission and deposited into the State General Fund.
(3) The license tags sold under this section shall not be displayed or attached to any motor vehicle operated upon the public roads, streets or highways in this state and for which a regular license tag or plate is required to be displayed, such tags being intended to serve merely as a collector's item.
SECTION 2. This act shall take effect and be in force from and after July 1, 2007.