MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Ways and Means

By: Representative Moak

AN ACT TO PROVIDE THAT THE STATE TAX COMMISSION MAY NOT PREPARE OR ISSUE ANY DISTINCTIVE LICENSE TAG OR PLATE AUTHORIZED BY THE LEGISLATURE AT THE 2000 REGULAR SESSION OR ANY LEGISLATIVE SESSION THEREAFTER, 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. (1) For any distinctive license tag or plate authorized by the Legislature at the 2000 Regular Session of the Legislative or any Legislative Session thereafter, including any distinctive license tag or plate authorized under the provisions of House Bill No. ____, 2000 Regular Session, 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 2. This act shall take effect and be in force from and after July 1, 2000.