HB337 Alabama 2010 Session

Summary

Primary Sponsor

Joe Faust

Republican

Session

Regular Session 2010

Title

Boat trailers and personal watercraft trailers, license taxes and registration fees imposed, distrib. to Alabama Association of Rescue Squads, Inc., Transportation Department for public boat ramps, Peace Officers' Annuity and Benefit Fund, and Public Safety Department for district trooper posts, effective upon adoption of constitutional amendment, Secs. 40-12-240, 40-12-252 am'd.

Summary

HB337 would start taxing boat trailers and personal watercraft trailers with new annual license taxes and fees and direct the collected money to rescue squads, boat ramps, and law-enforcement-related funds after a constitutional amendment allows it.

What This Bill Does

It ends the current exemption that boat trailers and PW trailers have from license taxes and registration fees. It sets fees such as $20 for boat trailers and PW trailers, with other trailer types having their own fees (e.g., $12 for privately owned utility trailers not used for hire, $15 for rented trailers, and $20 for truck/tractor/semitrailers), plus options for fleet registrations and a $60 permanent plate option for certain trailers. Revenue from these fees would be remitted monthly to the State Treasurer and distributed as 50% to the Alabama Association of Rescue Squads for rescue equipment and operations, 30% to the Department of Transportation for public boat ramps, 10% to the Alabama Peace Officers' Annuity and Benefit Fund, and 10% to the Department of Public Safety for district trooper posts. The changes take effect only after a constitutional amendment allows the distribution, and farm trailers may be exempt from these taxes.

Who It Affects

• Boat trailer owners and personal watercraft trailer owners and operators who would owe new annual license taxes and registration fees and may participate in fleet or permanent plate options.
• Volunteer rescue squads, the Alabama Association of Rescue Squads, and state/local agencies (DOT, Peace Officers' Annuity and Benefit Fund, Department of Public Safety) that would receive and use the new revenue for rescues, boat ramps, officer benefits, and district post maintenance.

Key Provisions

• Imposes annual license taxes and registration fees on boat trailers and personal watercraft trailers (previously exempt).
• Fee structure includes $20 for boat trailers and PW trailers; $12 for privately owned utility trailers not for hire; $15 for rental utility trailers; $20 for truck/tractor trailers or semitrailers; farmers may have exemptions for certain farm-use trailers.
• Allows fleet registration for 50+ rental utility trailers for up to five years, with plates valid for the designated period and renewal requirements.
• Provides a permanent license plate option for truck/tractor/semitrailers with a $60 one-time fee; plate remains with the trailer owner and cannot be transferred; surrender required on ownership transfer; improper use is a Class C misdemeanor.
• Distributes the new revenue as 50% to the Alabama Association of Rescue Squads for rescue equipment and operations, 30% to the Department of Transportation for public boat ramps, 10% to the Alabama Peace Officers' Annuity and Benefit Fund, and 10% to the Department of Public Safety for district trooper posts.
• Revenue collected monthly from these taxes/fees is remitted to the State Treasurer for distribution as described.
• Effective only upon adoption of a constitutional amendment authorizing such distribution.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation