AL HB108

Authorizes the Jefferson County Commission to impose an annual motor vehicle tag fee not to exceed 5 percent of the state license fee on each motor vehicle registered in the county.

Applies to all motor vehicles except utility trailers, and to vehicles otherwise subject to ad valorem tax by the county unless specifically exempted.

Fee becomes due at the same time as the state license and registration fee, with collection limited to once per 12-month period per vehicle.

Grants exemption from the fee for one motor vehicle owned by any person age 65 or older upon verified proof of age.

Collected funds must be deposited into a special fund and used only for public transportation projects authorized by the Jefferson County Commission, effective the first day of the third month following passage.