MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Zuber
AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO PERSONS WHO ARE HONORABLY DISCHARGED VETERANS AND SERVED IN THE UNITED STATES ARMED FORCES DURING THE COLD WAR; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF SUCH FEES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) In
recognition of the patriotic service rendered by Mississippians who are
honorably discharged veterans who served in the United States Armed Forces
anytime between September 2, 1945, and December 26, 1991, any such person, 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 privileged to obtain a distinctive license tag for any
motor vehicle registered in his or her name identifying such person as a Cold
War veteran. The distinctive license tags so issued shall be of such color
and design as the Department
of Revenue, with the advice of the State Veterans Affairs Board, 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 shall be made to the county tax collector on forms
prescribed by the Department
of Revenue. An applicant for such distinctive tags shall present to the
issuing official written evidence of the veteran's service. Such evidence
shall include a copy of the applicant's DD-214 form, a Report of Separation
from Military Service, a military discharge document, or a written
certification of military service from the State Veterans Affairs Board. 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 Department of Revenue on a monthly basis as prescribed by
the department.
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, 2020, 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 concurrently 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 or she must surrender it to the local county tax collector.
(4) The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue 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 under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
(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 Burn Care 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 2. This act shall take effect and be in force from and after July 1, 2020.