HB146 Summary

• Removes existing exemption for boat trailers and personal watercraft trailers from motor vehicle license taxes and registration fees in Alabama.

• Reclassifies boat trailers and personal watercraft trailers as utility trailers subject to annual licensing and registration requirements.

• Directs all revenue collected from boat trailer and personal watercraft trailer license taxes and registration fees to the Alabama Association of Rescue Squads, Inc. for distribution to member volunteer rescue squads on an equal basis.

• Restricts distributed funds to be used only for purchase of rescue equipment and operation of rescue services, prohibiting use for food, beverages, or entertainment.

• Becomes effective January 1, 2015, contingent upon passage of a constitutional amendment to Amendment No. 93 of the Alabama Constitution authorizing the Legislature to distribute these trailer licensing fees to rescue squads.