SB409 Summary

• Removes existing exemption from license taxes and registration fees for boat trailers and personal watercraft trailers, imposing an annual fee of $20 on each.

• Modifies the definition of "utility trailer" in Alabama Code to include boat trailers and personal watercraft trailers as taxable vehicles.

• Distributes collected revenue from boat and personal watercraft trailer fees as follows: 50% to Alabama Association of Rescue Squads for equipment and operations, 30% to Department of Transportation for public boat ramp construction and maintenance, 10% to Peace Officers' Annuity and Benefit Fund, and 10% to Department of Public Safety for district trooper post repairs.

• Becomes effective only upon adoption of a constitutional amendment allowing the Legislature to distribute licensing and registration fees for boat trailers to rescue squads.