MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Finance
By: Senator(s) Thomas, Brumfield, Jackson
AN ACT TO AMEND SECTION 27-19-56.549, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF SEPARATE DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE MOST WORSHIPFUL KING HIRAM GRAND LODGE, A.F. & A.M., STATE OF MISSISSIPPI, AND TO SUPPORTERS OF ELECTRA GRAND CHAPTER ORDER OF EASTERN STAR, A.F. & A.M., STATE OF MISSISSIPPI; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-56.549, Mississippi Code of 1972, is amended as follows:
27-19-56.549. (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 (4) 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 one (1) of the following:
(a) Mississippi Association of Nurse Practitioners;
(b) Seabee Historical Foundation;
(c) Saint Stanislaus College in Bay Saint Louis, Mississippi;
(d) Vancleave Live Oak Choctaw;
(e) Morton High School;
(f) Forest Municipal School District;
(g) Lake High School;
(h) Scott Central Attendance Center;
(i) Sebastopol Attendance Center;
(j) East Rankin Academy;
(k) Houston High School;
(l) Magnolia Heights School;
(m) Regents School of Oxford;
(n) The Garden Clubs of Mississippi, Inc.;
(o) Baptist Health Foundation, Inc.;
(p) Greene County Wildcats;
(q) Mississippi Disc Golf;
(r) Mississippi Road Builders Association;
(s) Clinton Public School District;
(t) Magnolia Speech School;
(u) Coahoma County Jr./Sr. High School;
(v) Clinton Community Nature Center;
(w) Most Worshipful King
Hiram Grand Lodge * * *, A.F. & A.M.,
State of Mississippi;
(x) Electra Grand Chapter Order of Eastern Star, A.F. & A.M., State of Mississippi;
( * * *y) City of Olive Branch, Mississippi; and
( * * *z) Methodist Cursillo of Mississippi.
(2) The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the respective beneficiary organization listed in subsection (1) of this section, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
(3) 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 (4) 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.
(4) Beginning with any registration year commencing on or after July 1, 2022, 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.
(5) 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 appropriate beneficiary organization listed in subsection (1) of this section.
(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.
(6) 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.
(7) 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 2. This act shall take effect and be in force from and after July 1, 2024.