Section 47:463.144 - Special prestige license plate; "WWOZ Guardians of the Groove"A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "WWOZ Guardians of the Groove" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.B. The secretary shall design the plates, which shall bear the likeness of the WWOZ logo. The license plate shall be designed in consultation with the executive director of the Friends of WWOZ, Inc., or his designee.C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.D. The department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.E. The annual royalty fee shall be collected by the department and forwarded to the Friends of WWOZ, Inc. The monies received from the royalty fees shall be used solely for the purposes of funding nonprofit efforts.F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.La. Revenue and Taxation § 47:463.144