MISSISSIPPI LEGISLATURE

2001 Regular Session

To: Ways and Means

By: Representative Eads

AN ACT TO AMEND SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO INCREASE THE ADDITIONAL FEE REQUIRED TO BE COLLECTED FOR ISSUANCE OF DISTINCTIVE LICENSE TAGS DISPLAYING THE EMBLEM OF PUBLIC UNIVERSITIES LOCATED IN OTHER STATES; TO PROVIDE THAT PROCEEDS FROM THE INCREASED FEE SHALL BE DEPOSITED TO THE CREDIT OF THE STATE HIGHWAY FUND AND EXPENDED SOLELY FOR THE REPAIR, MAINTENANCE, CONSTRUCTION AND RECONSTRUCTION OF HIGHWAYS; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-19-56.15, Mississippi Code of 1972, is amended as follows:

27-19-56.15. (1) (a) Any owner of a motor vehicle who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and 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 annual fee in the amount of Fifty Dollars ($50.00), shall be issued a distinctive license tag that displays the emblem of any public university of his choice located in another state.

(b) The design of the emblems for the distinctive license tags authorized under this subsection shall be determined by agreement between the State Tax Commission and the governing authorities of public universities in the states where the universities are located. Such other design characteristics and information to be contained on such distinctive license tags shall be determined by the State Tax Commission.

(c) Application for the distinctive license tag authorized under this subsection shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission within seven (7) days of the date that the application is made. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(d) The State Tax Commission shall deposit all fees that it receives under this subsection 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:

(i) Twenty-five Dollars ($25.00) of the additional fees collected from each distinctive license tag issued under this subsection shall be distributed to the World War II Veterans Memorial in Washington, D.C. However, when the amounts distributed to the World War II Veterans Memorial reaches an aggregate amount of One Hundred Thousand Dollars ($100,000.00), then Twenty-five Dollars ($25.00) of such additional fees shall be deposited into the State General Fund.

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

(iii) Twenty-two Dollars ($22.00) of each additional fee collected on distinctive license tags issued pursuant to 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.

(2) 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.

(3) 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. This act shall take effect and be in force from and after July 1, 2001.