This bill establishes an annual motor vehicle registration fee and a watercraft user fee specifically for Elmore County, Alabama. The Revenue Commissioner of Elmore County is mandated to charge a fee of $25 for each motor vehicle registration, transfer, or renewal, while a similar fee of $25 will be applied to each vessel registration, transfer, or renewal. Notably, the fee for motor vehicles does not apply to trailers. Additionally, the bill stipulates that these fees will increase by $1 each year starting January 1, and the proceeds from these fees will be deposited into the Enhance Elmore Fund.

The distribution of the collected fees is outlined in the bill, with 95% allocated for infrastructure projects and 5% for economic development initiatives. The bill does not delete any existing legal language but introduces new provisions regarding the fees and their management. The act is set to take effect on January 1, 2026.