MISSISSIPPI LEGISLATURE

2003 Regular Session

To: Finance

By: Senator(s) Michel, Carmichael, Chaney, Dearing, Moffatt, Hewes, Minor, Gollott, Robertson, Burton, Williamson, Tollison, Johnson (19th), Stogner, Browning, Dickerson, Dawkins, Smith, Lee, Harvey, Kirby, Mettetal, Frazier, Farris, Walden, Chamberlin, Turner, Hyde-Smith, Nunnelee, King

Senate Bill 2659

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE LICENSE TAGS TO MEMBERS OF THE MISSISSIPPI ASSOCIATION OF REALTORS; 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 member of the Mississippi Association of REALTORS, 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 provided in subsection (3), shall be issued a special license tag which displays the blue and gold REALTOR trademark logo on the left side of the license tag.  The distinctive license tags so issued shall be of a color and design as the State Tax Commission, with the advice of the Mississippi Association of REALTORS, 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 special license tag shall be made to the county tax collector on forms prescribed by the State Tax Commission.  Proof of membership in the Mississippi Association of REALTORS shall be presented to the county tax collector at the time of the application.  An applicant's personal business card on which the REALTOR trademark logo is also printed shall be accepted as proof of membership in the Mississippi Association of REALTORS.  The application and the additional fee, 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 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 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 distinctive license tags 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 is no longer affiliated with the Mississippi Association of REALTORS, 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 the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on special license tags issued pursuant to this section shall be distributed to Habitat for Humanity International, Inc. for use in funding affordable housing projects in Mississippi.

          (b)  One Dollar ($1.00) of each additional fee collected on special 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 special tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended only 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 a month and year license decal for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.

     (6)  In 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 in 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, 2003.