MISSISSIPPI LEGISLATURE

2006 Regular Session

To: Finance

By: Senator(s) Burton, Carmichael

Senate Bill 2425

AN ACT TO AMEND SECTION 27-19-56.14, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE WIFE, WIDOW, UNMARRIED DAUGHTER OR UNMARRIED SISTER OF A MEMBER OF THE GRAND LODGE OF MISSISSIPPI, FREE AND ACCEPTED MASONS, TO OBTAIN A SPECIAL MOTOR VEHICLE LICENSE TAG THAT DISPLAYS THE FREEMASON EMBLEM AND DISPLAYS THE WORDS "GRAND LODGE OF MISSISSIPPI"; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-19-56.14, Mississippi Code of 1972, is amended as follows:

     27-19-56.14.  (1) * * *  Any owner of a motor vehicle who is a member of the Grand Lodge of Mississippi, Free and Accepted Masons, his wife, widow, unmarried daughter or unmarried sister, 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 Thirty Dollars ($30.00), shall be entitled to a special license tag which displays the Freemason emblem and displays the words "Grand Lodge of Mississippi." * * *

     (2)  The tags shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission.

     (3)  Application for the special license tags 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 documentation from the Grand Lodge of Mississippi as prescribed by the State Tax Commission showing their membership or relationship to a member in the Grand Lodge of Mississippi.  The application and the additional fee, less five percent (5%) 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.

     (4)  The special license tag shall be issued for a one-year period.  The additional annual fee shall be due and payable at the time of renewal registration.

     (5)  The State Tax Commission shall deposit all fees 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:

          (a)  Twenty-five Dollars ($25.00) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the Grand Lodge of Mississippi.  The funds shall be available for expenditure at the discretion of the Grand Lodge of Mississippi.

          (b)  The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

     SECTION 2.  This act shall take effect and be in force from and after its passage.