MISSISSIPPI LEGISLATURE

2001 Regular Session

To: Finance

By: Senator(s) Williamson, Harvey, Thames, Dawkins, Hyde-Smith

AN ACT TO PROVIDE FOR THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS FOR PERSONS SERVING AS CONSTABLES; TO PROVIDE FOR A FEE FOR THE ISSUANCE OF SUCH TAGS; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) Any owner of a motor vehicle who is serving as a constable, 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 constable. The distinctive license tags so issued shall be of such color and design as designated by the State Tax Commission, shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag; provided, however, that such tag shall have the word "constable" on it and shall display the name of the county in which the applicant serves as constable.

(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. Applicants for such distinctive license tags shall present to the issuing official proof that they are serving as a constable in the county. The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

(3) Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty-five Dollars ($35.00) 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, or if the owner retires or resigns from or otherwise vacates the office of constable, he must surrender it to the local county tax collector.

(4) The State Tax Commission shall deposit all fees into the State Treasury. At the end of each month, the State Tax Commission shall certify the total fees collected under this section from the issuance of distinctive license tags to the State Treasurer who shall distribute such collections as follows:

(a) 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.

(b) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

(c) The remainder shall be deposited into the State General Fund.

(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, Mississippi Code of 1972. 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.