MISSISSIPPI LEGISLATURE
2003 Regular Session
To: Ways and Means
By: Representative Rogers, Barbour, Compretta, Formby, Hudson, Jennings, Markham, Mitchell, Moore (60th), Smith (59th), Warren, Weathersby
AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE LICENSE TAGS IN SUPPORT OF ANY PUBLIC SCHOOL DISTRICT IN THE STATE; TO PROVIDE FOR THE IMPOSITION OF AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR DISTRIBUTION OF THE ADDITIONAL FEES COLLECTED; TO REPEAL SECTIONS 27-19-56.64, 27-19-56.65 AND 27-19-56.66, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS IN SUPPORT OF THE PETAL SCHOOL DISTRICT, THE DESOTO COUNTY SCHOOL DISTRICT AND THE SIMPSON COUNTY SCHOOL DISTRICT; TO PROVIDE THAT ANY MONIES IN THE SPECIAL FUNDS CREATED UNDER THESE REPEALED SECTIONS SHALL BE TRANSFERRED TO THE STATE TREASURY AND PAID BY THE STATE TREASURER TO THE SCHOOL BOARDS OF THE PUBLIC SCHOOL DISTRICTS IN SUPPORT OF WHICH DISTINCTIVE LICENSE TAGS ARE ISSUED UNDER THIS ACT; 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 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 provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of any public school district in the state. The distinctive license tags so issued shall display the name of the school district 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 Two Dollars ($2.00) 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) Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) 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, he must surrender it to the local county tax collector.
(4) 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 distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be paid to the school board of the public school district in support of which the tag is issued, and such monies when so received, may be expended, as authorized and directed by the school board, for classroom supplies, instructional materials and equipment, including computers and computer software and other classroom needs of the public schools of the district.
(b) 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.
(c) Two Dollars ($2.00) 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.
(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
(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. 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.
(7) The provisions of this section shall not be applicable to those school districts for which distinctive license tags are authorized to be issued under Sections 27-19-56.64, 27-19-56.65 or 27-19-56.66.
SECTION 2. Sections 27-19-56.64, 27-19-56.65 and 27-19-56.66, Mississippi Code of 1972, which authorize the issuance of distinctive motor vehicle license tags in support of the Petal School District, the Desoto County School District and the Simpson County School District, are repealed.
SECTION 3. Any monies in the special funds created under subsection (7) of Section 27-19-56.64, subsection (7) of Section 27-19-56.65 and subsection (7) of Section 27-19-56.66, shall be transferred to the State Treasury and, in accordance with the provisions of subsection (4)(a) of Section 1 of House Bill No. ___, 2003 Regular Session, shall be paid by the State Treasurer to the school boards of the public school districts in support of which distinctive license tags are issued under Section 1 of House Bill No. ___, 2003 Regular Session.
SECTION 4. This act shall take effect and be in force from and after July 1, 2003.