SB374

By Senator Waggoner

ENROLLED, An Act,

Relating to Jefferson County; to amend Act 2012-196 of the 2012 Regular Session (Acts 2012, p. 325), as amended by Act 2014-7 of the 2014 Regular Session, authorizing the designated city officers or employees of cities in the county to issue motor vehicle registrations; to specify the collection and retention of issuance fees; to specify the deduction and retention of commissions on the collection of certain taxes; and to provide for retroactive effect.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Section 2 of Act 2012-196 of the 2012 Regular Session (Acts 2012, p. 325), as amended by Act 2014-7 of the 2014 Regular Session, is amended to read as follows:

"Section 2. (a) In Jefferson County, the mayor of any city in the county may designate a city officer or employee to issue motor vehicle registrations, to include the issuance of license plates. The city license plate issuing official or employee may not issue license plates when a vehicle has not been previously registered in this state by or in the name of the current vehicle owner. The city license plate issuing official may only issue motor vehicle registrations for a resident of the city. The city license plate issuing official, or his or her agents or employees, shall collect the registration fees, and ad valorem taxes, and issuance fees on the vehicle and remit the registration fees and taxes less any issuance fee and commissions retained by the city, in the same manner as the county license plate issuing official. The In addition, the city license plate issuing official, or his or her agents or employees, shall collect the same issuance fees as provided for the county license plate issuing official, which fees shall be retained by the city and credited to the city general fund. In addition, the city may levy and collect an additional issuance fee as provided in subsection (b). The city shall also deduct and retain in the city general fund all commissions on the assessment and collection of ad valorem taxes in the same manner as the county license issuing official, except that the calculation of commissions for assessments and collections of taxes on motor vehicles for the General Fund of the state and the general fund of the county shall be calculated at a rate of 1 percent for assessments and 1 percent for collections. The city shall be audited by the Examiners of Public Accounts related to the issuance of motor vehicle registrations pursuant to this act. The city shall be responsible for any shortages as determined by the audit. The city license plate issuing official and his or her employees shall be bonded by a bonding company authorized to do business in this state in such sums sufficient to cover the amounts set out in Section 12-13-33, Code of Alabama 1975, for probate judges. The bond shall be conditioned as other official bonds are conditioned and shall be approved by the mayor and the city council of the city.

"(b) The city council of a city that issues motor vehicle registrations pursuant to this section may levy an annual additional issuance fee, not to exceed five dollars ($5), for each motor vehicle plate issued by the city license plate issuing official. The annual additional fee authorized by this section shall become due at the same time the state registration fee becomes due. The annual additional fee shall not be collected more than once per vehicle during a registration year. The local issuance fee collected pursuant to this subsection shall be deposited into the general fund of the city levying the fee and shall be used for the operation of the city license plate issuing official's office."

Section 2. The provisions of this act are remedial and curative to clarify legislative intent of Act 2012-196, as amended.

Section 3. This act shall be retroactive to April 1, 2014, following its passage and approval by the Governor, or its otherwise becoming law.

Jefferson County

Municipalities

Motor Vehicles

Licenses and Licensing

Revenue Department

Acts Amended