MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representatives Clarke, Bailey, Barnett (92nd), Broomfield, Coleman (65th), Cummings, Dedeaux, Evans, Formby, Fredericks, Frierson, Gadd, Green (96th), Grist, Hamilton, Holden, Hudson, Malone, Martinson, McElwain, Middleton, Miller, Moore, Morris, Myers, Nettles, Read, Scott (17th), Smith (59th), Stevens, Thomas, Thornton, Walker

AN ACT TO CREATE A NEW CODE SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE LICENSE TAGS IN SUPPORT OF THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE AND THE STATE HIGHWAY FUND; TO PROVIDE THAT A PORTION OF THE FEES COLLECTED FOR SUCH DISTINCTIVE LICENSE TAGS SHALL BE DISTRIBUTED TO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE AND THE STATE HIGHWAY FUND; TO PROVIDE CERTAIN REQUIREMENTS THAT MUST BE SATISFIED BEFORE DISTINCTIVE LICENSE TAGS OR PLATES AUTHORIZED BY THIS ACT, OR FUTURE LEGISLATION, WILL BE PREPARED; TO AMEND SECTION 43-55-29, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.

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

SECTION 1. The following shall be codified as Section 27-19-56.15, Mississippi Code of 1972:

27-19-56.15. (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 Mississippi Commission for Volunteer Service. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Commission on Volunteer Service, 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 five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission within seven (7) days of the date the application is made. 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, 1999, 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 an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer as follows:

(a) Twenty Dollars ($20.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Commission for Volunteer Service Fund created under Section 43-55-29.

(b) 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. (1) For any distinctive license tag or plate authorized by the Legislature from and after July 1, 1999, including the distinctive license tag authorized in Section 1 of this act, the requirements of this section must be satisfied before the State Tax Commission prepares and issues any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the State Tax Commission that at least one hundred (100) such license tags or plates will be purchased and must deposit with the commission an amount necessary to purchase one hundred (100) such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag or plate in order for the license tag or plate to be prepared and issued.

(2) If the organization or other entity for which the Legislature authorized the distinctive license tag or plate satisfies the requirements of subsection (1) of this section, the State Tax Commission shall prepare and issue the distinctive license tag or plate. If the State Tax Commission prepares and issues a distinctive license tag or plate for the organization or other entity, the commission shall review the number of such license tags or plates issued during the period for the license tag or plate series. If the number of distinctive license tags or plates falls below one hundred (100) in the last year of the series, the license tag or plate shall be discontinued at the end of the period for the series.

(3) If a distinctive license tag or plate is discontinued under subsection (2) of this section, the organization or other entity for which the license tag or plate was discontinued may prepare a distinctive license tag or plate decal. The distinctive license tag or plate decal shall be of such size, color and design as may be agreed upon by the organization or other entity and the State Tax Commission. However, the State Tax Commission shall have final approval of the size, color and design of the decal. The distinctive license tag or plate decals shall be prepared and sold by the organization or other entity, and the proceeds derived from the sale of such decals shall be retained by the organization or other entity for use deemed appropriate by the organization or other entity.

(4) This section shall not apply to distinctive license tags or plates authorized for the Governor and Lieutenant Governor and former Governors and Lieutenant Governors in Section 27-19-45, Mississippi Code of 1972, or to distinctive license tags and plates authorized in Sections 27-19-46, 27-19-51, 27-19-53, 27-19-54, 27-19-56.3, 27-19-56.5, 27-19-56.12, 27-19-56.13 or 27-19-169, Mississippi Code of 1972.

SECTION 3. Section 43-55-29, Mississippi Code of 1972, is amended as follows:

43-55-29. (1) There is established in the State Treasury a fund known as the "Mississippi Commission for Volunteer Service Fund" (hereinafter referred to as "fund"). The fund shall consist of monies obtained from contributions made pursuant to Section 27-7-90 and from the additional fees collected under Section 27-19-56.15. Monies in the fund, upon appropriation by the Legislature, may be expended by the Mississippi Commission for Volunteer Service, established in Section 43-55-3, to carry out the purposes of Sections 43-55-1 through 43-55-27. Unexpended amounts remaining in the fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.

SECTION 4. This act shall take effect and be in force from and after July 1, 1999.