(a) A special issuance fee of twenty-five cents ($0.25) shall be collected by the License Commissioner of Calhoun County on each motor vehicle registration renewal. The special issuance fee shall be in addition to all other fees, taxes, and other charges provided by law. The special issuance fee shall be retained by the license commissioner and may be used for the improvement of services and the operation of the office of the license commissioner and in the performance of the official duties of the license commissioner. The use of the proceeds includes, but is not limited to, the preservation and storage related to motor vehicle registrations, boat registrations, business licenses, door-to-door sales, rental lease and manufactured homes, and for the purchase, installation, improvement, development, and maintenance of equipment and technology, and any other improvements or expenditures necessary for the administration of the office. The proceeds from the special issuance fee shall not be allocated for any salary or cost of living expense related to the office. The special issuance fee shall be in addition to any and all other budgeted compensation or expense provided to the license commissioner by Calhoun County.
(b) The issuance fees collected pursuant to this section shall be deposited in a segregated account in any bank in Calhoun County and may be expended at the sole discretion of the license commissioner. The expenditures of the fees shall be audited by the Department of Examiners of Public Accounts. The records of the expenditures shall be open to the public on a continuous basis. Any funds in the account not expended shall be carried over from year to year.
(c) This section is cumulative and shall not alter or change any existing law relating to charges and fees collected by the license commissioner.