The bill establishes a new annual motor vehicle registration fee of $25 for each motor vehicle registered in Elmore County, Alabama, effective January 1, 2026. This fee will be collected by the Revenue Commissioner during the registration, transfer, or renewal process and will not apply to trailers. Additionally, the fee will increase by $1 each year on January 1, with the Revenue Commissioner responsible for certifying and publishing the adjusted fee amounts. The proceeds from this fee will be deposited into the Enhance Elmore Fund, with 95% allocated for infrastructure and 5% for economic development.

The bill also includes provisions for the collection of the fees in the same manner as other motor vehicle registration fees. It is important to note that this act applies exclusively to Elmore County and introduces new legal language regarding the fee structure while maintaining existing definitions from the Code of Alabama 1975. The bill does not delete any existing legal language but adds specific provisions related to the new fee and its distribution.