SEC. 27-19-43. License tags or plates and renewal license decals; issuance; registration fees.
(1) License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, and all vehicles owned by a road, drainage or levee district shall be sold and issued by the tax collectors of the several counties.
(2) Applications for license tags for motor vehicles in a corporate fleet registered under Section 27-19-66, and applications for all other license tags, substitute tags and decals shall be filed with the commission or the local tax collector of the respective counties and forwarded to the commission for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality shall be issued by the commission.
(3) In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
(a) For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
(b) For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
No tag or decal shall be issued either by a tax collector or by the commission without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.
Beginning July 1, 1987, and until the date specified in Section 65-37-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.
SOURCES: Codes, 1942, Sec. 9352-16; Laws, 1938, ch. 148; 1940, ch. 166; 1946, ch. 266, Sec. 16; 1948, ch. 271, Sec. 6; 1956, ch. 383, Sec. 4; 1966, ch. 575, Sec. 1; 1968, ch. 547, Sec. 1; 1976, ch. 361, Sec. 9; 1980, ch. 321; 1981, ch. 524, Sec. 4; 1984, ch. 508, Sec. 4; 1986, ch. 420, Sec. 4; 1987, ch. 322, Sec. 22; 1987, ch. 450, Sec. 1; 1990, ch. 494, Sec. 3; 1992, ch. 497, Sec. 8; 1994, ch. 465, Sec. 3; 1994, ch. 577, Sec. 16; 1995, ch. 413, Sec. 4, eff from and after July 1, 1995 Laws, 1996, ch. 410, Sec. 4, eff from and after July 1, 1996
1997 Amendment
SECTION 2. Section 27-19-43, Mississippi Code of 1972, is amended as follows:
27-19-43. (1) License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, * * * shall be sold and issued by the tax collectors of the several counties.
(2) Applications for license tags for motor vehicles in a corporate fleet registered under Section 27-19-66, and applications for all other license tags, substitute tags and decals shall be filed with the commission or the local tax collector of the respective counties and forwarded to the commission for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality, and all vehicles owned by a road, drainage or levee district shall be issued by the commission.
(3) In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
(a) For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
(b) For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
No tag or decal shall be issued either by a tax collector or by the commission without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.
Beginning July 1, 1987, and until the date specified in Section 65-37-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.
SOURCE: 1997 Laws, Chapter 377, Sec. 2, HB1525, Effective July 1, 1997.