MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Coleman (65th)

AN ACT TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE LICENSE TAGS TO MEMBERS OR SUPPORTERS OF PANHELLENIC FRATERNITIES OR SORORITIES; TO PROVIDE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH DISTINCTIVE LICENSE TAGS; TO PROVIDE FOR DISTRIBUTION OF THE ADDITIONAL FEE AMONG THE RONALD MCDONALD HOUSE AT THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER, THE MISSISSIPPI FIRE FIGHTER'S MEMORIAL BURN CENTER FUND, THE CHILDREN'S HOSPITAL AT THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER, THE MISSISSIPPI CHAPTER OF THE SICKLE CELL ANEMIA FOUNDATION, AND THE COLEMAN, ALEXANDER, POSSNER FOUNDATION; TO PROVIDE THAT THE STATE TAX COMMISSION MAY NOT PREPARE OR ISSUE ANY DISTINCTIVE LICENSE TAG OR PLATE AUTHORIZED BY THE LEGISLATURE FROM AND AFTER JULY 1, 2000, UNLESS THE ORGANIZATION OR OTHER ENTITY FOR WHICH THE LEGISLATURE AUTHORIZED THE DISTINCTIVE LICENSE TAG OR PLATE SUBMITS PROOF TO THE TAX COMMISSION THAT A CERTAIN MINIMUM NUMBER OF SUCH LICENSE TAGS OR PLATES WILL BE PURCHASED AND DEPOSITS WITH THE COMMISSION AN AMOUNT NECESSARY TO PURCHASE THAT MINIMUM NUMBER; TO PROVIDE THAT IF THE NUMBER OF DISTINCTIVE LICENSE TAGS OR PLATES FALLS BELOW THE MINIMUM NUMBER IN THE LAST YEAR OF THE SERIES, THE LICENSE TAG OR PLATE SHALL BE DISCONTINUED, BUT A DISTINCTIVE LICENSE TAG DECAL MAY BE PREPARED AND SOLD BY THE ORGANIZATION OR ENTITY; TO PROVIDE THAT THE PROCEEDS DERIVED FROM THE SALE OF SUCH DECALS SHALL BE RETAINED BY THE ORGANIZATION OR ENTITY FOR ANY USE DEEMED APPROPRIATE BY THE ORGANIZATION OR ENTITY; 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 and who is a member or supporter of any Panhellenic fraternity or sorority, 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 of Thirty Dollars ($30.00), shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a member or supporter of such organization. The distinctive license tags so issued shall display the Greek letter of the organization and shall be of such color and design as the State Tax Commission 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) The distinctive license tag shall be issued for a

one-year period. The additional annual fee shall be due and payable at the time of renewal registration.

(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) One Dollar ($1.00) of each additional fee collected on the distinctive license tags issued pursuant to this section shall be distributed to the Ronald McDonald House at the University of Mississippi Medical Center.

(b) One Dollar ($1.00) of each additional fee collected on the distinctive license tags shall be deposited into the Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to Section 7-9-70.

(c) One Dollar ($1.00) of each additional fee collected on the distinctive license tags issued pursuant to this section shall be distributed to the Children's Hospital at the University of Mississippi Medical Center.

(d) One Dollar ($1.00) of each additional fee collected on the distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Chapter of the Sickle Cell Anemia Foundation.

(e) The remainder of each such additional fee shall be distributed to the Coleman, Alexander, Possner Foundation.

SECTION 2. (1) For any distinctive license tag or plate authorized by the Legislature from and after July 1, 2000, the requirements of this section must be met before the State Tax Commission may prepare or issue 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) of such license tags or plates will be purchased and must deposit with the commission an amount necessary to purchase one hundred (100) of 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 to permit 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 meets 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 any use deemed appropriate by the organization or other entity.

SECTION 3. This act shall take effect and be in force from and after July 1, 2000.