MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Ways and Means
By: Representative Eure
AN ACT TO AMEND SECTION 27-19-56.166, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF D'IBERVILLE HIGH SCHOOL; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-56.166, Mississippi Code of 1972, is amended as follows:
27-19-56.166. (1) Beginning
with any registration year commencing on or after July 1, 2015, 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 D'Iberville High School. The
distinctive license tags so issued shall display the words "D'Iberville
High School" and shall be of such color and design as the * * *
Department
of Revenue, with the advice of the principal of D'Iberville High School,
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 * * * Department of Revenue.
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 CommissionDepartment of Revenue on a monthly
basis as prescribed by the * * * department. 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 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 * * * Department of Revenue
shall deposit all fees into the State Treasury on the day collected. At the
end of each month, the * * * Department of Revenue 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 distributed to the D'Iberville High School Parent-Teacher Association.
(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 Burn Care 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) In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.
SECTION 2. This act shall take effect and be in force from and after July 1, 2015.