Bill Text: MS HB276 | 2013 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Distinctive motor vehicle license tags; authorize for various purposes.

Spectrum: Bipartisan Bill

Status: (Passed) 2013-04-25 - Approved by Governor [HB276 Detail]

Download: Mississippi-2013-HB276-Comm_Sub.html

MISSISSIPPI LEGISLATURE

2013 Regular Session

To: Ways and Means

By: Representatives Warren, Rushing

House Bill 276

(COMMITTEE SUBSTITUTE)

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE OIL AND GAS INDUSTRY; 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 ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE VANCLEAVE HOME RUN CLUB; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF FRIENDS OF THE PARK; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF JACKSON ZOOLOGICAL SOCIETY, INC.; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE BOONEVILLE SCHOOL DISTRICT; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF NEW SITE HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THRASHER HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF JUMPERTOWN HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF WHEELER HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE PALMER HOME FOR CHILDREN; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE NEWTON COUNTY SCHOOL SYSTEM; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF BOGUE CHITTO HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF FRANKLIN COUNTY HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE ENTERPRISE ATTENDANCE CENTER; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF BROOKHAVEN HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE WEST LINCOLN ATTENDANCE CENTER; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF SOUTH PONTOTOC HIGH SCHOOL; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF NORTH PONTOTOC HIGH SCHOOL; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEES COLLECTED; TO AMEND SECTION 27-19-56.1, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO FIREFIGHTERS, TO PROVIDE THAT A PORTION OF THE ADDITIONAL FEE COLLECTED FROM THE ISSUANCE OF SUCH LICENSE TAGS SHALL BE DISTRIBUTED TO THE MISSISSIPPI FIRE FIGHTERS ASSOCIATION RATHER THAN DEPOSITED INTO THE MISSISSIPPI BURN CARE FUND; TO AMEND SECTION 27-19-56.185, MISSISSIPPI CODE OF 1972, TO REVISE THE DISTRIBUTION OF FEES COLLECTED FROM THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE TUPELO ELVIS PRESLEY FAN CLUB TO PROVIDE THAT A PORTION OF THE FEES WILL BE DISTRIBUTED TO CREATE FOUNDATION, INC., FOR THE BENEFIT OF THE TUPELO ELVIS PRESLEY FAN CLUB; TO AMEND SECTION 27-19-56.246, MISSISSIPPI CODE OF 1972, TO REVISE THE DISTRIBUTION OF FEES COLLECTED FROM THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF PASCAGOULA HIGH SCHOOL, TO PROVIDE THAT A PORTION OF THE FEES WILL BE DISTRIBUTED TO THE PASCAGOULA ATHLETIC FOUNDATION; TO AMEND SECTION 27-19-56.27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE DISTINCTIVE MOTOR VEHICLE LICENSE TAG AUTHORIZED TO BE ISSUED TO SUPPORTERS OF THE MISSISSIPPI SEAFOOD INDUSTRY WILL BEAR ONE OF TWO EMBLEMS DESIGNED BY THE DEPARTMENT OF MARINE RESOURCES; TO REVISE THE DISTRIBUTION OF THE FEES COLLECTED FROM THE ISSUANCE OF SUCH DISTINCTIVE LICENSE TAGS; TO BRING FORWARD SECTION 49-15-17, MISSISSIPPI CODE OF 1972, WHICH ESTABLISHES THE SEAFOOD FUND, FOR THE PURPOSES OF AMENDMENT; TO BRING FORWARD SECTION 27-19-56.318, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE ISSUANCE OF A DISTINCTIVE MOTOR VEHICLE LICENSE TAG TO RESIDENTS OF THIS STATE WHO ARE ON ACTIVE DUTY WITH THE UNITED STATES MARINE CORPS, FOR THE PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (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 (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 oil and gas industry.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue 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 American Red Cross Mississippi Region.

          (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 2.  (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 (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 Vancleave Home Run Club.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Vancleave Home Run Club, 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 Vancleave Home Run Club.

          (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)  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 Friends of the Park.  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 Friends of the Park, 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 Friends of the Park.

          (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.  (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 (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 Jackson Zoological Society, Inc.  The distinctive license tags so issued shall display the words "Jackson Zoo" and shall be of such color and design as the Department of Revenue, with the advice of Jackson Zoological Society, Inc., 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 Jackson Zoological Society, Inc.

          (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 5.  (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 (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 Booneville School District.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Booneville School District, 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 Booneville School District for deposit into its general fund.

          (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 6.  (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 (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 New Site High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of New Site 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 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 Prentiss County School District for deposit into its general fund.

          (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 7.  (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 (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 Thrasher High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Thrasher 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 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 Prentiss County School District for deposit into its general fund.

          (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 8.  (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 (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 Jumpertown High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Jumpertown 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 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 Prentiss County School District for deposit into its general fund.

          (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 9.  (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 (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 Wheeler High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the Wheeler 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 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 Prentiss County School District for deposit into its general fund.

          (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 10.  (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 (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 Palmer Home for Children.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Palmer Home for Children, 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 Palmer Home for Children.

          (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 11.  (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 (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 Newton County School System.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Newton County School System, 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 Newton County School System.

          (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 12.  (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 (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 Bogue Chitto High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Bogue Chitto 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 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 Bogue Chitto High School.

          (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 13.  (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 (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 Franklin County High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Franklin County 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 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 Franklin County High School.

          (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 14.  (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 (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 Enterprise Attendance Center.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the Enterprise Attendance Center, 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 Enterprise Attendance Center.

          (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 15.  (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 (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 Brookhaven High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Brookhaven 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 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 Brookhaven High School.

          (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 16.  (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 (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 West Lincoln Attendance Center.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the West Lincoln Attendance Center, 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 West Lincoln Attendance Center.

          (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 17.  (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 (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 South Pontotoc High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of South Pontotoc 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 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 South Pontotoc High School.

          (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 18.  (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 (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 North Pontotoc High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of North Pontotoc 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 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 North Pontotoc High School.

          (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 19.  Section 27-19-56.1, Mississippi Code of 1972, is amended as follows:

     27-19-56.1.  (1)  Any owner of a motor vehicle who is a firefighter, including a career firefighter, a volunteer firefighter or an industrial firefighter, employed by or in the service of any municipality, county, fire district, state agency or industry in the state who is a resident of this state, or who is a retired firefighter 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 each motor vehicle registered in his name identifying such person as a firefighter or retired firefighter.  The distinctive license tags so issued shall be of such color and design as may be agreed upon by the Executive Committee of the Mississippi Fire Fighters Association and the * * * State Tax Commission Department of Revenue, shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag and may, in the discretion of the * * * State Tax Commission Department of Revenue, display the county name.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the * * * State Tax Commission Department of Revenue.  Applicants for such distinctive license tags (a) shall present to the issuing official proof of their employment or service as a firefighter by presentation of the applicant's official firefighter identification card or a signed and notarized affidavit from the governing authority or chief executive officer of the municipality, county, fire district, agency or industry by or for whom the applicant is employed or serves as a firefighter; or (b) shall present proof that they are a retired firefighter by presentation of a signed and notarized affidavit from the governing authority or chief executive officer of the municipality, county, fire district, agency or industry from whom the firefighter retired.  The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the * * * State Tax Commission Department of Revenue on a monthly basis as prescribed by the * * *commission 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, 1992, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) 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, or if the owner resigns from or otherwise vacates his employment or service as a firefighter, he must surrender it to the local county tax collector.

     (4)  The * * * State Tax Commission Department of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the * * * State Tax Commission Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of distinctive license tags.  The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer to the * * * credit of the special fund created in Section 7‑9‑70 Mississippi Fire Fighters Association.

     (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, Mississippi Code of 1972.  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 lieu of the distinctive license tag authorized under subsections (1) through (6) of this section, any person who presents proof of his employment or service as a firefighter in the manner provided in subsection (2) of this section, may be issued a distinctive license tag decal for each motor vehicle registered in his name identifying such person as a firefighter.  The distinctive license tag decal shall be of such size, color and design as may be agreed upon by the Executive Committee of the Mississippi Fire Fighters Association and the * * * State Tax Commission Department of Revenue; however, the * * * State Tax Commission Department of Revenue shall have final approval of the size, color and design.  The distinctive license tag decals shall be prepared and sold at Two Dollars ($2.00) each through the Mississippi Fire Fighters Training Academy.
     SECTION 20.  Section 27-19-56.185, Mississippi Code of 1972, is amended as follows:

     27-19-56.185.  (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 (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Tupelo Elvis Presley Fan Club.  The distinctive license tags so issued shall be of such color and design as the * * * State Tax CommissionDepartment of Revenue, with the advice of the Tupelo Elvis Presley Fan Club, 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 * * * State Tax CommissionDepartment of Revenue.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) 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 * * * commissiondepartment.  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, 2008, 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 * * * State Tax CommissionDepartment of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the * * * State Tax CommissionDepartment 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 pursuant to this section shall be distributed to CREATE Foundation, Inc., for the benefit of the Tupelo Elvis Presley Fan Club.

          (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 21.  Section 27-19-56.246, Mississippi Code of 1972, is amended as follows:

     27-19-56.246.  (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 (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 Pascagoula High School.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Pascagoula 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 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, 2011, 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 * * * Pascagoula School DistrictPascagoula Athletic Foundation.

          (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 22.  Section 27-19-56.27, Mississippi Code of 1972, is amended as follows:

     27-19-56.27.  (1)  Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle, 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 issued a special license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi seafood industry and displaying one (1) of two (2) emblems designed by the Department of Marine Resources.

     (2)  The distinctive license tag shall be of such color and design as the Department of Revenue, with the advice of the Department of Marine Resources, 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 special license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue.  The application and the additional fee, less five percent (5%) 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 of Revenue.  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 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 special license tags issued pursuant to this section shall be deposited into the Mississippi Seafood Marketing Program/Mississippi Gulf Coast National Heritage Area Program    Account in the Seafood Fund created pursuant to Section 49-15-17.

          (b)  One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi  Burn Care Fund created pursuant to Section 7-9-70.

          (c)  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.

     (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 23.  Section 49-15-17, Mississippi Code of 1972, is brought forward as follows:

     49-15-17.  (1)  (a)  All monies received or obtained by the commission under the provisions of this chapter shall be paid over by the commission to the State Treasurer and shall be deposited into the fund known as the "Seafood Fund."  All revenues collected through the department, to include, but not limited to, commercial saltwater licenses and taxes, permits, fines and penalties, and confiscated catches, shall be deposited into the department operating account (Seafood Fund) and expended for the operation of the department, as authorized by the Legislature.

          (b)  There is established a special account to be known as the "Artificial Reef Program Account" within the Seafood Fund.  Any funds received from any public or private source for the purpose of promoting, constructing, monitoring or maintaining artificial reefs in the marine waters of the state or in federal waters adjacent to the marine waters of the state shall be credited to the account.  Any unexpended funds remaining in the account at the end of the fiscal year shall not lapse into the Seafood Fund, but shall remain in the account.  The department may expend any funds in the account, subject to appropriation by the Legislature, to accomplish the purpose of the account.

          (c)  There is established a special account to be known as the "Coastal Preserve Account" within the Seafood Fund.  Any funds received from any public or private source for the purpose of management, improvement and acquisition of coastal preserves in the state and money required to be deposited pursuant to Sections 27-19-56.10 and 27-19-56.27, shall be credited to the account.  Any unexpended funds remaining in the account at the end of the fiscal year shall not lapse into the Seafood Fund, but shall remain in the account.  The department may expend any funds in the account, subject to appropriation by the Legislature, for the management, improvement and acquisition of coastal preserves.

          (d)  There is established a special account to be known as the "Mississippi Seafood Marketing Program Account" within the Seafood Fund.  Monies required to be deposited into the account under Section 27-19-56.27 and any funds received from any public or private source for the purpose of promoting the Mississippi seafood industry must be credited to the account.  Any unexpended funds remaining in the account at the end of the fiscal year do not lapse into the Seafood Fund, but remain in the account.  The department may expend any funds in the account, subject to appropriation by the Legislature, to accomplish the purposes of this account.

     (2)  The fund shall be treated as a special trust fund and interest earned on the principal shall be credited to the fund.

     (3)  The secretary of the commission shall keep accurate reports of monies handled as a part of the permanent records of the commission, and the State Treasurer shall furnish the secretary of the commission such forms as may be needed, and the secretary shall account for such forms in his reports to the Treasurer.

     SECTION 24.  Section 27-19-56.318, Mississippi Code of 1972, is brought forward as follows:

     27-19-56.318(1)  In recognition of the patriotic services rendered the United States, Mississippi and the citizens thereof, any resident of the state who is on active duty with the United States Marine Corps, 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 motor vehicle license plate or tag identifying him as an active duty member of the United States Marine Corps.  The distinctive license tags so issued shall be of such color and design as the Department of Revenue 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.  Applicants for the distinctive license tag shall present proof of their active duty membership in the United States Marine Corps to the county tax collector.  The application and the additional fee imposed under subsection (3) 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)  Beginning with any registration year commencing on or after July 1, 2012, 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 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 pursuant to this section shall be distributed to the Navy-Marine Corps Relief Society.

          (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 25.  This act shall take effect and be in force from and after July 1, 2013.


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