MISSISSIPPI LEGISLATURE

2022 Regular Session

To: Finance

By: Senator(s) Carter

Senate Bill 2749

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE PRO-LIFE BILLBOARD INITIATIVE; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH TAGS; TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEE COLLECTED FROM THE ISSUANCE OF SUCH TAGS; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (1)  Any owner of a motor vehicle, 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 which identifies such person as a supporter of the Pro-Life Billboard Initiative.  The distinctive tags shall be of such color and design as the Department of Revenue, with the advice of the Diocese of Biloxi Pro-Life, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each tag.

     (2)  Application for a distinctive tag authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue.  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, 2022, any person applying for a distinctive tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each 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 tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive tag.  If the owner does not wish to retain the distinctive tag, he 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 collected.  At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the tags under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on tags issued under this section shall be distributed to the Diocese of Biloxi Pro-Life.

          (b)  One Dollar ($1.00) of each additional fee collected on tags issued under 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 tags issued under 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 tags issued under 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 tag issued under this section.  The regular tag must be surrendered to the tax collector upon issuance of the distinctive tag.  The tax collector shall issue up to two (2) license decals for each tag issued, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a 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 original tags issued under this section.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2022.