H.B. No. 528 Summary

• Authorizes municipal corporations, counties, and townships to levy annual motor vehicle license taxes of $5 per vehicle for road construction, maintenance, repairs, and related transportation purposes.

• Establishes a tiered system where counties can levy a second $5 tax beginning four years after enactment, but only if municipalities and townships within the county do not adopt their own taxes within 60 days of county notice.

• Allows municipalities and townships to levy additional $5 taxes beginning four years after enactment, but only in counties that are not levying the county-level second tax.

• Requires public hearings, 30-day waiting periods after adoption, and subject all taxes to voter referendum approval before taking effect.

• Total allowable local motor vehicle license taxes reach $15 per vehicle when combined with existing state taxes.