MISSISSIPPI LEGISLATURE

2018 Regular Session

To: Finance

By: Senator(s) Parks

Senate Bill 2209

(As Passed the Senate)

AN ACT TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF BLUE MOUNTAIN COLLEGE IN TIPPAH COUNTY, MISSISSIPPI; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE ORDER OF THE EASTERN STAR IN HINDS COUNTY, MISSISSIPPI; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO MISSISSIPPIANS WHO ARE RECIPIENTS OF THE DEPARTMENT OF DEFENSE MEDAL FOR THE DEFENSE OF FREEDOM; TO AMEND SECTION 27-19-44, MISSISSIPPI CODE OF 1972, TO EXEMPT SUCH LICENSE TAG FROM THE REQUIREMENT THAT A CERTAIN NUMBER OF SUCH TAGS MUST BE PURCHASED PRIOR TO ISSUANCE; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEES COLLECTED; TO AUTHORIZE THE OWNER OF AN ANTIQUE MOTORCYCLE, UPON PAYMENT OF A SPECIAL LICENSE TAX FEE, TO DISPLAY A HISTORICAL LICENSE PLATE ON ANY SUCH MOTORCYCLE; TO AMEND SECTION 27-19-56.352, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE COASTAL CONSERVATION ASSOCIATION MISSISSIPPI; TO REPEAL SECTION 27-19-56.174. MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE COASTAL CONSERVATION ASSOCIATION OF MISSISSIPPI; TO AMEND SECTION 27-19-44.4, MISSISSIPPI CODE OF 1972, TO IMPOSE AN ADDITIONAL FEE IN THE AMOUNT OF $2.00 FOR ANY DISTINCTIVE OR SPECIAL LICENSE TAG OR PLATE; TO PROVIDE THAT THE PROCEEDS COLLECTED FROM THE ADDITIONAL FEE SHALL BE DEPOSITED INTO THE MISSISSIPPI BURN CARE FUND; TO AMEND SECTION 27-19-56.22, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A PORTION OF THE FEES GENERATED FROM THE PURCHASE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS FOR MEMBERS OF ALPHA KAPPA ALPHA SORORITY IN ISSAQUENA, SUNFLOWER AND WASHINGTON COUNTIES TO BE DISTRIBUTED TO THE TEA ROSE FOUNDATION OF THE ETA THETA OMEGA CHAPTER OF ALPHA KAPPA ALPHA SORORITY; TO AMEND SECTION 27-19-56.93, MISSISSIPPI CODE OF 1972, TO REVISE THE DISTRIBUTION OF THE FEE FOR THE DISTINCTIVE BREAST CANCER AWARENESS LICENSE TAG; TO REPEAL SECTIONS 27-19-56.17, 27-19-56.20, 27-19-56.21, 27-19-56.23, 27-19-56.25, 27-19-56.26, 27-19-56.28, 27-19-56.31, 27-19-56.33, 27-19-56.34, 27-19-56.35, 27-19-56.36, 27-19-56.37, 27-19-56.38, 27-19-56.39, 27-19-56.40, 27-19-56.42, 27-19-56.44, 27-19-56.45, 27-19-56.46, 27-19-56.48, 27-19-56.49, 27-19-56.50, 27-19-56.51, 27-19-56.52, 27-19-56.53, 27-19-56.54, 27-19-56.56, 27-19-56.60, 27-19-56.65, 27-19-56.66, 27-19-56.68, 27-19-56.71, 27-19-56.75, 27-19-56.77, 27-19-56.78, 27-19-56.80, 27-19-56.83, 27-19-56.86, 27-19-56.89, 27-19-56.98, 27-19-56.99, 27-19-56.100, 27-19-56.101, 27-19-56.103, 27-19-56.104, 27-19-56.105, 27-19-56.107, 27-19-56.110, 27-19-56.111, 27-19-56.114, 27-19-56.115, 27-19-56.118, 27-19-56.119, 27-19-56.122, 27-19-56.123, 27-19-56.124, 27-19-56.126, 27-19-56.128, 27-19-56.129, 27-19-56.131, 27-19-56.132, 27-19-56.134, 27-19-56.135, 27-19-56.140, 27-19-56.141, 27-19-56.143, 27-19-56.144, 27-19-56.145, 27-19-56.146, 27-19-56.147, 27-19-56.148, 27-19-56.153, 27-19-56.155, 27-19-56.156, 27-19-56.157, 27-19-56.158, 27-19-56.159, 27-19-56.160, 27-19-56.161, 27-19-56.163, 27-19-56.165, 27-19-56.167, 27-19-56.168, 27-19-56.170, 27-19-56.171, 27-19-56.173, 27-19-56.174, 27-19-56.177, 27-19-56.178, 27-19-56.179, 27-19-56.180, 27-19-56.181, 27-19-56.182, 27-19-56.183, 27-19-56.184, 27-19-56.188, 27-19-56.191, 27-19-56.194, 27-19-56.197, 27-19-56.198, 27-19-56.204, 27-19-56.205, 27-19-56.206, 27-19-56.207, 27-19-56.208, 27-19-56.210, 27-19-56.211, 27-19-56.212, 27-19-56.214, 27-19-56.215, 27-19-56.216, 27-19-56.217, 27-19-56.218, 27-19-56.219, 27-19-56.220, 27-19-56.221, 27-19-56.222, 27-19-56.223, 27-19-56.224, 27-19-56.225, 27-19-56.226, 27-19-56.227, 27-19-56.228, 27-19-56.229, 27-19-56.231, 27-19-56.233, 27-19-56.234, 27-19-56.235, 27-19-56.236, 27-19-56.237, 27-19-56.238, 27-19-56.241, 27-19-56.242, 27-19-56.243, 27-19-56.244, 27-19-56.245, 27-19-56.247, 27-19-56.248, 27-19-56.249, 27-19-56.250, 27-19-56.252, 27-19-56.253, 27-19-56.254, 27-19-56.255, 27-19-56.256, 27-19-56.258, 27-19-56.259, 27-19-56.260, 27-19-56.261, 27-19-56.262, 27-19-56.263, 27-19-56.264, 27-19-56.265, 27-19-56.266, 27-19-56.267, 27-19-56.269, 27-19-56.270, 27-19-56.272, 27-19-56.273, 27-19-56.274, 27-19-56.275, 27-19-56.276, 27-19-56.279, 27-19-56.280, 27-19-56.282, 27-19-56.283 AND 27-19-56.285, MISSISSIPPI CODE OF 1972, WHICH WERE ADOPTED PRIOR TO THE 2012 REGULAR SESSION, AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO VARIOUS ORGANIZATIONS AND HAVE NEVER MET THE REQUIREMENTS TO BE ISSUED; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (1)  Beginning with any registration year commencing on or after July 1, 2018, 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 Blue Mountain College in Tippah County, Mississippi.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the President of Blue Mountain College, 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 Department 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 concurrently 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 Blue Mountain College.

          (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, 2021.

     SECTION 2.  (1)  Beginning with any registration year commencing on or after July 1, 2018, 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 the Order of the Eastern Star in Hinds County, Mississippi.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the M.W. Stringer Grand Lodge, Order of the Eastern Star, 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 Department 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 concurrently 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 Order of the Eastern Star.

          (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.

     SECTION 3.  (1)  In recognition of the patriotic services rendered by Mississippians who are recipients of the Department of Defense Medal for the Defense of Freedom, any such person, 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) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Department of Defense Medal for the Defense of Freedom.  The tags shall be of such color and design as the Department of Revenue shall prescribe, subject to the approval of the Mississippi License Tag Commission, 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 shall be made to the county tax collector on forms prescribed by the Department of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Department of Defense Medal for the Defense of Freedom.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department 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)  Beginning with any registration year commencing on or after July 1, 2018, 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 concurrently 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 received.  At the end of each month, the Department of Revenue 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 distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.

          (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.

     SECTION 4.  Section 27-19-44, Mississippi Code of 1972, is amended as follows:

     27-19-44.  (1)  For any distinctive license tag or plate authorized by the Legislature from and after July 1, 2000, through June 30, 2002, or authorized by Sections 27-19-56.37 and 27-19-56.55, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.

     (2)  Except as otherwise provided in subsection (1) of this section, for any distinctive license tag or plate authorized by the Legislature from and after July 1, 2002, through June 30, 2007, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (2) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.

     (3)  Except as otherwise provided in this section, Section 27-19-56.56, Section 27-19-56.59, Section 27-19-56.94, Section 27-19-56.7 or Section 27-19-56.85, for any distinctive license tag or plate authorized or reauthorized by the Legislature from and after July 1, 2007, the following requirements must be met before the Department of Revenue may prepare or issue any such license tag or plate:

          (a)  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least three hundred (300) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase three hundred (300) of such license tags or plates.

          (b)  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of paragraph (a) of this subsection (3) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.  This paragraph (b) shall not apply to distinctive tags or plates issued under Section 27-19-56.154.

     (4)  Any distinctive license tag authorized under Sections 27-19-56.186, 27-19-56.203 and 27-19-56.315 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (4) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.

     (5)  The distinctive license tags authorized under Section 27-19-56.108 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate.  The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates.

     (6)  If the organization or other entity for which the Legislature authorized the distinctive license tag or plate meets the requirements of subsection (1), (2), (3), (4) or (5) of this section, the Department of Revenue shall prepare and issue the distinctive license tag or plate.

     (7)  The Department of Revenue shall review the number of distinctive or special license tags or plates issued pursuant to this chapter during the period for the license tag or plate series.  If the number of any distinctive or special license tag or plate issued pursuant to this chapter falls below one hundred (100) in the last year of the license tag or plate series, the distinctive or special license tag or plate shall be discontinued at the end of the period for the license tag or plate series.

     (8)  If a distinctive or special license tag or plate is discontinued under subsection (7) of this section, the organization or other entity for which the license tag or plate was discontinued may prepare a distinctive or special license tag or plate decal.  The distinctive or special license tag or plate decal shall be of such size, color and design as may be agreed upon by the organization or other entity and the Department of Revenue.  However, the Department of Revenue shall have final approval of the size, color and design of the decal.  The distinctive or special license tag or plate decals shall be prepared and sold by the organization or other entity, and the proceeds derived from the sale of such decals shall be retained by the organization or other entity for any use deemed appropriate by the organization or other entity.

     (9)  The provisions of this section shall not apply to distinctive or special license tags or plates:

          (a)  Which are issued under Section 27-19-45, 27-19-46, 27-19-47.1, 27-19-47.2, 27-19-48, 27-19-49, 27-19-53, 27-19-55, 27-19-56, 27-19-56.1, 27-19-56.2, 27-19-56.3, 27-19-56.5, 27-19-56.6, 27-19-56.9, 27-19-56.11, 27-19-56.12, 27-19-56.13, 27-19-56.62, 27-19-56.69, 27-19-56.79, 27-19-56.90, 27-19-56.125, 27-19-56.127, 27-19-56.137, 27-19-56.162, 27-19-56.187, 27-19-56.199, * * *Section 27-19-56.239, * * *Sections 27-19-56.292 * * * and, 27-19-56.318 * * * or Section, 27-19-56.379 or Section 3 of this act; or

          (b)  For which no additional fee is required to be paid.

     SECTION 5.  (1)  Any resident of the State of Mississippi who is the owner of an antique motorcycle, as defined in Section 27-19-47.1, upon payment of the fee provided for in subsection (2) of this section, may apply through the office of the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for permission to display on the motorcycle an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle.  The license plate shall be furnished by the applicant and presented for authentication to the Department of Revenue by the county tax collector.  A regular license plate or a distinctive license plate authorized by law must be displayed on the motorcycle until replaced by the historical license plate.

     (2)  In lieu of the annual payment of road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law, each person who applies for permission to display a historical license plate under this section, shall pay a one-time, nonrefundable special license tax fee of Twenty-five Dollars ($25.00) to the county tax collector.  The fee, less five percent (5%) thereof to be retained by the county tax collector and deposited in the county general fund, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department and deposited in the State General Fund.

     (3)  Upon receipt of an application and a historical license plate under this section, the Department of Revenue shall examine the historical license plate to determine its authenticity, its condition and its original year of issue.  If the department determines that the license plate is an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle for which permission to display the license plate is applied and that the license plate is in satisfactory original condition or has been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its approval.  If the department determines that the license plate is not in satisfactory original condition or has not been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its disapproval.  The county tax collector shall notify the applicant whether or not permission to display the license plate has been given by the Department of Revenue and, in either case, shall return the license plate to the applicant.

     (4)  A historical license plate that has been approved for display on an antique motorcycle under the provisions of this section, is not transferable between motorcycle owners and may not be displayed on other motorcycles owned by the same person.  If a person to whom permission has been granted to display a historical license plate no longer wishes to display the license plate on the motorcycle for which permission was granted, or if such person sells, trades, exchanges or otherwise disposes of the motorcycle, he must remove the license plate from such motorcycle.

     SECTION 6.  Section 27-19-56.352, Mississippi Code of 1972, is amended as follows:

     27-19-56.352.  (1)  Beginning with any registration year commencing on or after July 1, 2018, 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 the Coastal Conservation Association.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Director of the Coastal Conservation Association Mississippi, 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 Department 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) * * * Beginning with any registration year commencing on or after July 1, 2013,  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 concurrently 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 Coastal Conservation Association Mississippi.

          (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, 2021.

     SECTION 7.  Section 27-19-56.174, Mississippi Code of 1972, which authorizes a distinctive motor vehicle license tag for supporters of the Coastal Conservation Association of Mississippi, is repealed.

     SECTION 8.  Section 27-19-44.4, Mississippi Code of 1972, is amended as follows:

     27-19-44.4.  (1)  Notwithstanding any other provision of law to the contrary, beginning with any registration year commencing on or after January 1, 2004, an additional fee of One Dollar ($1.00) is imposed for any distinctive or special license tag or plate authorized under this chapter regardless of whether such a distinctive or special license tag or plate was authorized before or after July 1, 2003.  The proceeds collected from the additional fee imposed under this section shall be deposited into the special fund created under Section 27-19-56.69(8).

     (2)  Notwithstanding any other provision of law to the contrary, beginning with any registration year commencing on or after January 1, 2018, an additional fee of Two Dollars ($2.00) is imposed for any distinctive or special license tag or plate authorized under this chapter regardless of whether such a distinctive or special license tag or plate was authorized before or after July 1, 2018.  The proceeds collected from the additional fee imposed under this section shall be deposited into the Mississippi Burn Care Fund created under Section 7-9-70.

     ( * * *23)  The * * *fee fees imposed under this section shall be in addition to any other * * *fee fees imposed under this chapter for a distinctive or special license tag or plate.

     ( * * *34)  The provisions of this section shall not apply to distinctive or special license tags or plates:

          (a)  Which are issued under Section 27-19-46, 27-19-51, 27-19-53, 27-19-54, 27-19-56.5, 27-19-56.12, 27-19-56.13, 27-19-56.33, 27-19-56.36, 27-19-56.38, 27-19-56.42, 27-19-56.48, 27-19-56.49, 27-19-56.50, 27-19-56.51, 27-19-56.62, 27-19-56.79, 27-19-56.85 or 27-19-169; or

          (b)  For which no additional fee is required to be paid.

     SECTION 9.  Section 27-19-56.22, Mississippi Code of 1972, is amended as follows:

     27-19-56.22.  (1)  Any owner of a motor vehicle who is a resident of this state and who is a member of Alpha Kappa Alpha Sorority or Alpha Phi Alpha Fraternity, 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 of Thirty Dollars ($30.00), shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a member or supporter of such organization.  The distinctive license tags so issued shall display the Greek letters of the organization and shall be of such color and design as the Department of Revenue may prescribe; however, from and after July 1, 2014, there shall be two (2) special tag designs which may be issued under this section to a person who is a member of Alpha Phi Alpha Fraternity.  One (1) shall be the design issued prior to July 1, 2014, and the other shall be a new design which shall be of such color and design as the Department of Revenue, with the advice of Alpha Phi Alpha Fraternity, may prescribe.  Tags issued pursuant to this section shall also 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.  Applicants for an Alpha Phi Alpha distinctive license tag must present either a current or past Alpha Phi Alpha membership card or documentation signed by the president of the local chapter of Alpha Phi Alpha in which the county is located verifying that the applicant is a member of Alpha Phi Alpha Fraternity.  Upon applying for an Alpha Phi Alpha distinctive license tag, the applicant shall select which of the two (2) tag designs he desires to be issued.  The application and the additional fee imposed under subsection (1) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department 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)  The distinctive 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.

     (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 the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:

          (a)  (i)  Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Kappa Alpha Sorority pursuant to this section shall be distributed to the Coleman, Alexander, Possner Foundation * * *.; however * * *,:

                   1.  Upon the request of a local chapter of Alpha Kappa Alpha Sorority, the Coleman, Alexander, Possner Foundation shall distribute to the local chapter an amount equal to the fees generated by the purchase, on or after the first day of the next month beginning after the date of such request, of the distinctive license tags by members of the local chapter of Alpha Kappa Alpha Sorority and by those members who purchased distinctive license tags by documentation signed by the president of the local chapter of Alpha Kappa Alpha Sorority in which the county is located.  The Department of Revenue shall furnish to the Coleman, Alexander, Possner Foundation such information as is necessary for the foundation to distribute the fees in such manner.  The Coleman, Alexander, Possner Foundation may deduct an administrative fee in the amount of Two Dollars ($2.00) from the additional fee generated from the purchase of each distinctive license tag which is distributed to a local chapter of Alpha Kappa Alpha Sorority.

                   2.  Upon the request of the Eta Theta Omega Chapter of Alpha Kappa Alpha Sorority, the Coleman, Alexander, Possner Foundation shall distribute to the Tea Rose Foundation of Eta Theta Omega Chapter an amount equal to the fees generated by the purchase, on or after the first day of the next month beginning after the date of such request, of the distinctive license tags purchased by members of the of Alpha Kappa Alpha Sorority in Issaquena, Sunflower and Washington Counties.  The Department of Revenue shall furnish to the Coleman, Alexander, Possner Foundation such information as is necessary for the foundation to distribute the fees in such manner.  The Coleman, Alexander, Possner Foundation may deduct an administrative fee in the amount of Two Dollars ($2.00) from the additional fee generated from the purchase of each distinctive license tag which is distributed to the Tea Rose Foundation of Eta Theta Omega Chapter of Alpha Kappa Alpha Sorority.

              (ii)  Except as otherwise provided in this subparagraph (ii), Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Phi Alpha Fraternity pursuant to this section shall be distributed to Alpha Foundation, Inc., of Jackson, Mississippi.  From and after July 1, 2017, Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Phi Alpha Fraternity pursuant to this section shall be distributed to Mississippi Alpha Network Education and Leadership Foundation, Inc.

              (iii)  It is the intent of the Legislature that fees paid to the Coleman, Alexander, Possner Foundation, which fees were collected on distinctive license tags issued to members of Alpha Phi Alpha Fraternity before July 1, 2003, shall be paid by the Coleman, Alexander, Possner Foundation to Alpha Foundation, Inc., of Jackson, Mississippi.

          (b)  One Dollar ($1.00) of each additional fee collected on the distinctive license tags 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.

     (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) month and year license decals for each distinctive license tag issued under this section, which will expire the same month and year as the 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 displaying the new design authorized under this section to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag displaying such emblem before July 1, 2017.

     SECTION 10.  Section 27-19-56.93, Mississippi Code of 1972, is amended as follows:

     27-19-56.93.  (1)  Any owner of a motor vehicle, who is a resident of this state, 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) of this section, shall be issued a special breast cancer awareness license tag for each motor vehicle registered in his name.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Central Mississippi Steel Magnolia Affiliate and the North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation, 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 Department 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)  Beginning with any registration year commencing on or after July 1, 2004, 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 concurrently 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) * * *(i)  Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Central Mississippi Steel Magnolia Affiliate of the Susan G. Komen Breast Cancer Foundation.

   (ii)  Twelve Dollars ($12.00)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the * * * North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation to support statewide programs in Mississippi.

          (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 proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 11.  Sections 27-19-56.17, 27-19-56.20, 27-19-56.21, 27-19-56.23, 27-19-56.25, 27-19-56.26, 27-19-56.28, 27-19-56.31, 27-19-56.33, 27-19-56.34, 27-19-56.35, 27-19-56.36, 27-19-56.37, 27-19-56.38, 27-19-56.39, 27-19-56.40, 27-19-56.42, 27-19-56.44, 27-19-56.45, 27-19-56.46, 27-19-56.48, 27-19-56.49, 27-19-56.50, 27-19-56.51, 27-19-56.52, 27-19-56.53, 27-19-56.54, 27-19-56.56, 27-19-56.60, 27-19-56.65, 27-19-56.66, 27-19-56.68, 27-19-56.71, 27-19-56.75, 27-19-56.77, 27-19-56.78, 27-19-56.80, 27-19-56.83, 27-19-56.86, 27-19-56.89, 27-19-56.98, 27-19-56.99, 27-19-56.100, 27-19-56.101, 27-19-56.103, 27-19-56.104, 27-19-56.105, 27-19-56.107, 27-19-56.110, 27-19-56.111, 27-19-56.114, 27-19-56.115, 27-19-56.118, 27-19-56.119, 27-19-56.122, 27-19-56.123, 27-19-56.124, 27-19-56.126, 27-19-56.128, 27-19-56.129, 27-19-56.131, 27-19-56.132, 27-19-56.134, 27-19-56.135, 27-19-56.140, 27-19-56.141, 27-19-56.143, 27-19-56.144, 27-19-56.145, 27-19-56.146, 27-19-56.147, 27-19-56.148, 27-19-56.153, 27-19-56.155, 27-19-56.156, 27-19-56.157, 27-19-56.158, 27-19-56.159, 27-19-56.160, 27-19-56.161, 27-19-56.163, 27-19-56.165, 27-19-56.167, 27-19-56.168, 27-19-56.170, 27-19-56.171, 27-19-56.173, 27-19-56.174, 27-19-56.177, 27-19-56.178, 27-19-56.179, 27-19-56.180, 27-19-56.181, 27-19-56.182, 27-19-56.183, 27-19-56.184, 27-19-56.188, 27-19-56.191, 27-19-56.194, 27-19-56.197, 27-19-56.198, 27-19-56.204, 27-19-56.205, 27-19-56.206, 27-19-56.207, 27-19-56.208, 27-19-56.210, 27-19-56.211, 27-19-56.212, 27-19-56.214, 27-19-56.215, 27-19-56.216, 27-19-56.217, 27-19-56.218, 27-19-56.219, 27-19-56.220, 27-19-56.221, 27-19-56.222, 27-19-56.223, 27-19-56.224, 27-19-56.225, 27-19-56.226, 27-19-56.227, 27-19-56.228, 27-19-56.229, 27-19-56.231, 27-19-56.233, 27-19-56.234, 27-19-56.235, 27-19-56.236, 27-19-56.237, 27-19-56.238, 27-19-56.241, 27-19-56.242, 27-19-56.243, 27-19-56.244, 27-19-56.245, 27-19-56.247, 27-19-56.248, 27-19-56.249, 27-19-56.250, 27-19-56.252, 27-19-56.253, 27-19-56.254, 27-19-56.255, 27-19-56.256, 27-19-56.258, 27-19-56.259, 27-19-56.260, 27-19-56.261, 27-19-56.262, 27-19-56.263, 27-19-56.264, 27-19-56.265, 27-19-56.266, 27-19-56.267, 27-19-56.269, 27-19-56.270, 27-19-56.272, 27-19-56.273, 27-19-56.274, 27-19-56.275, 27-19-56.276, 27-19-56.279, 27-19-56.280, 27-19-56.282, 27-19-56.283 and 27-19-56.285, Mississippi Code of 1972, which were adopted prior to the 2012 Regular Session, authorize the issuance of distinctive motor vehicle license tags to various organizations and have never met the requirements to be issued, are repealed.

     SECTION 12.  This act shall take effect and be in force from and after July 1, 2018.