SB 2593 — Distinctive boat trailer and utility trailer license tags; authorize issuance to supporters of the National Rifle Association.

SB2593 (As(COMMITTEE Introduced)SUBSTITUTE) - 2020 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:

Senator(s) Michel Senate Bill 2593 (COMMITTEE SUBSTITUTE) AN ACT TO CREATE NEW SECTION 27-19-20, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE BOAT TRAILER AND UTILITY TRAILER LICENSE TAGS TO SUPPORTERS OF THE NATIONAL RIFLE ASSOCIATION;ASSOCIATION AND MISSISSIPPI STATE PARKS;

TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS;

TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEES COLLECTED;

SECTION 1.  (1)  Beginning with any registration year commencing on or after July 1, 2020, any owner of a boat trailer or utility trailer of a gross weight of ten thousand (10,000) pounds or less and 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 trailers, 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 such trailer registered in his name identifying such person as a supporter of the National Rifle Association.  The followingdistinctive license tags so issued shall be codifiedof such color and design as Sectionthe 27-19-20,Department Mississippiof CodeRevenue, with the advice of 1972:the National Rifle Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     27-19-20. (2)  (1) Application Beginningfor withthe anydistinctive registrationlicense yeartags commencingauthorized onby orthis aftersection Julyshall 1,be 2020,made anyto ownerthe ofcounty atax boatcollector traileron orforms utilityprescribed trailerby ofthe aDepartment gross weight of tenRevenue.  thousandThe (10,000)application pounds or less and 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 trailers, and upon payment of an additional fee inimposed theunder amount provided in subsection (3) of this section, shallless beTwo issuedDollars a($2.00) distinctivethereof licenseto tagbe forretained anyby such trailer registered in his name identifying such person as a supporter of the Nationaltax Riflecollector, Association.  The distinctive license tags so issued shall be ofremitted suchto color and design as the Department of Revenue,Revenue withon thea advicemonthly ofbasis theas Nationalprescribed Rifleby Association,the maydepartment.  prescribeThe andportion shall consist of suchthe lettersadditional orfee numbers,retained orby both,the astax maycollector shall be necessarydeposited tointo distinguishthe eachcounty licensegeneral tag.fund.

     (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.

     SECTION 2.  This(1)  actBeginning shallwith takeany effectregistration year commencing on or after July 1, 2020, any owner of a boat trailer or utility trailer of a gross weight of ten thousand (10,000) pounds or less and 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 trailers, 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 such trailer registered in forcehis fromname identifying such person as a supporter of the Mississippi State Parks.  The distinctive license tags so issued shall be of such color and afterdesign Julyas 1,the 2020.Department of Revenue, with the advice of the Mississippi Department of Wildlife, Fisheries and Parks, 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 Dollars ($20.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Park Fund created under Section 55-3-41.

          (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)  Six Dollars ($6.00) 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.  This act shall take effect and be in force from and after July 1, 2020.