In addition to all other issuance fees currently provided by law, the county officer charged with the duty and responsibility of issuing motor vehicle license tags and plates in the county shall assess and collect an issuance fee of five dollars ($5) on each tag or plate issued. The proceeds from the additional fee shall be used for the construction and maintenance of the new county jail, and to repay any debt incurred by the county in constructing the new county jail.
Structure Code of Alabama
Section 45-46-242 - Definitions.
Section 45-46-242.01 - Levy of Tax; Exemptions.
Section 45-46-242.02 - Payment of Tax.
Section 45-46-242.03 - Addition of Tax to Sales Price or Admission Fee.
Section 45-46-242.04 - Collections and Enforcement.
Section 45-46-242.05 - Application of State Statutes.
Section 45-46-242.06 - Charge for Collection.
Section 45-46-242.07 - Issuance Fee on Motor Vehicle Tags or Plates.