In the event of a public health emergency, natural disaster, or other temporary office closure, this bill authorizes a county clerk to request a county clerk in a contiguous county for assistance with vehicle registrations, renewal of registrations, and services pursuant to present law. The request must be in writing and delivered to the county clerk by standard mail, electronic mail, or facsimile, and must specify a period of time for which assistance is requested. Upon receiving a request for assistance, the county clerk may complete such tasks and services for the time period set forth in the request. The county clerk who aids the requesting county clerk must not collect county-specific motor vehicle privilege taxes, as applicable. The aiding county clerk must provide the requesting county clerk with a report of vehicles registered during the period of assistance if such report is requested for tax collection purposes. This bill authorizes a county clerk providing aid pursuant to this bill to charge to and receive from applicants $2.50 (i) for issuing certificates of registration and registration plates, (ii) for transferring registration plates from one motor vehicle to another and issuing a certificate for the same, (iii) for accepting for surrender certificates of registration and registration plates, and (iv) for each set of registration plates and certificates of registration. ON MARCH 27, 2025, THE HOUSE ADOPTED AMENDMENT #2 AND PASSED HOUSE BILL 737, AS AMENDED. AMENDMENT #2 adds requirements that a county clerk assisting with vehicle registrations pursuant to this bill do the following: (1) Collect any local sales and use taxes at the rate applicable to the county providing aid; and (2) Remit taxes described in (1) to the department of revenue. Subject to the 1.125% that the department is authorized to retain for administrative and collection expenses under the Local Option Revenue Act and upon written notification from the aiding county clerk, this amendment requires the department to designate the proceeds of the local sales and use tax for allocation to the county providing aid. The aiding county is required to provide written notice to the department not later than the date upon which the aiding county is required to remit such taxes under present law. Taxes collected by a county providing aid under this amendment must not be refunded to offset rate disparities between the county providing aid and the county requesting aid. This amendment removes facsimile as a means by which a clerk may request assistance under this bill so that all such requests must be made by standard or electronic mail.

Statutes affected:
Introduced: 55-4-101