The bill establishes an additional annual issuance fee for motor vehicle tags in Marengo County, not to exceed five dollars ($5) per vehicle. This fee will be levied by the Marengo County Commission on all motor vehicles subject to ad valorem taxation, with the exception of certain exemptions. The fee is due at the same time as the state license and registration fee and can only be collected once per vehicle within a 12-month period. Additionally, individuals aged 65 and older are exempt from this fee for one motor vehicle. The revenue generated from this fee will be allocated to a special fund for the Marengo County Economic Development Authority and for improvements to the county's road system.

The act is retroactive to October 1, 2022, meaning any fees collected and the distribution of funds since that date are ratified and confirmed. The bill also allows the county commission to remove the fee at their discretion, provided it does not interfere with any existing contractual obligations. The act is set to take effect immediately upon passage.

Statutes affected:
Introduced: 40-12-240
Enrolled: 40-12-240