MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Eaton

AN ACT TO CREATE A NEW CODE SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF SPECIAL LICENSE TAGS UPON WHICH MAY BE PLACED A DISTINCTIVE DECAL IDENTIFYING A PERSON AS A SUPPORTER OF THE ENTITY OR ORGANIZATION IDENTIFIED BY THE DECAL; TO IMPOSE AN ADDITIONAL FEE FOR SUCH SPECIAL TAGS AND DISTINCTIVE DECALS; TO CREATE A SPECIAL FUND IN THE STATE TREASURY FOR THE DEPOSIT OF THE ADDITIONAL FEES COLLECTED FROM THE ISSUANCE OF SUCH SPECIAL LICENSE TAGS AND DISTINCTIVE DECALS; TO AUTHORIZE THE EXPENDITURE OF MONIES IN THE SPECIAL FUND BY THE MISSISSIPPI SOIL AND WATER CONSERVATION COMMISSION FOR THE DEVELOPMENT, PRODUCTION AND DISTRIBUTION OF EDUCATIONAL MATERIALS RELATING TO NATURAL RESOURCES AND CONSERVATION; TO PROVIDE THAT THE STATE TAX COMMISSION MAY NOT PREPARE OR ISSUE ANY DISTINCTIVE LICENSE TAG DECALS 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 DECALS SUBMITS PROOF TO THE TAX COMMISSION THAT A CERTAIN MINIMUM NUMBER OF SUCH LICENSE TAG DECALS 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 TAG DECALS FALLS BELOW THE MINIMUM NUMBER IN THE LAST YEAR OF THE TAG SERIES, THEN THAT DECAL SHALL BE DISCONTINUED; 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 prescribed in subsection (2) of this section, shall be issued a properly numbered special license tag for each motor vehicle registered in his name onto which may be attached a distinctive decal which identifies such person as a supporter of the entity represented by the distinctive decal affixed to the license tag. The special license tags so issued shall be uniform with sequential numbering and shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Department of Public Safety, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag while leaving at least one-third (1/3) of the tag display vacant so that a distinctive decal can be affixed thereto.

Application for the special license tags and the distinctive decals, from the list of entities approved under Section 2 of this act, 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 (2) 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.

(2) Beginning with any registration year commencing on or after July 1, 2000, any person applying for a special license tag and distinctive decal under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each special license tag and decal 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 special license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the special license tag. If the owner does not wish to retain the special license tag, he must surrender it to the local county tax collector.

(3) 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 special license tags and distinctive decals issued under this section. The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each special license tag and decal 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 special license tags and distinctive decals issued under this section shall be deposited to the Natural Resources Conservation Education Fund created under Section 2 of this act.

(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.

(4) A regular license tag must be properly displayed as required by law until replaced by the special license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the special license tag under this section, which will expire the same month and year as the regular license tag.

(5) The Mississippi Soil and Water Conservation Commission shall design an emblem to be used as a distinctive decal to be affixed to the special license tag. The distinctive decals shall be mailed by the State Tax Commission to the owner of the motor vehicle who, upon receipt of the decal, shall affix the decal to the special license tag.

(6) In the case of loss or theft of a special license tag issued under this section, the owner may make application and affidavit for a replacement special license tag as provided by Section 27-19-37. The fee for a replacement special license tag shall be Ten Dollars ($10.00). The tax collector receiving the application and affidavit shall 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 special license tags issued under this section.

SECTION 2. (1) For any distinctive license tag decals authorized by the Legislature from and after July 1, 2000, including the distinctive license tag decal authorized under 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 decals. The organization or other entity for which the Legislature authorized the distinctive license tag decals must submit proof satisfactory to the State Tax Commission that at least one hundred (100) such decals will be purchased and must deposit with the commission an amount of money that will cover the cost of production for one hundred (100) of such decals. The organization or other entity for which the Legislature authorized the distinctive license tag decal must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag decal in order for the license tag decals to be prepared and issued.

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

SECTION 3. There is created in the State Treasury a special fund to be designated as the "Natural Resources Conservation Education Fund." The fund shall consist of such monies as are required to be deposited therein under Section 27-19-56.15; any gifts, grants or other contributions from any federal, state or local government or any person, firm or corporation; and such other monies as the Legislature may appropriate or authorize to be deposited into the fund. Monies in the fund may be used upon appropriation by the Legislature, by the Mississippi Soil and Water Conservation Commission to develop, produce and distribute materials used to educate individuals, groups or both, as to the natural resources of the State of Mississippi and the conservation of such resources.

SECTION 4. This act shall take effect and be in force from and after July 1, 2000.