SB409 Alabama 2010 Session

Summary

Primary Sponsor

Roger Bedford, Jr.

Democrat

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

SB409 would require annual license taxes and registration fees on boat trailers and personal watercraft trailers, with the resulting revenue distributed to rescue squads, public boat ramps, and public safety funds.

What This Bill Does

It would replace the current exemption by imposing annual license taxes and registration fees on boat trailers and personal watercraft trailers. The bill sets fee amounts: $20 for boat trailers and personal watercraft trailers; $20 for truck or tractor trailers; $12 for privately owned utility trailers not used for hire; $15 for utility trailers rented or leased. The revenue would be remitted 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. It becomes effective when a constitutional amendment authorizing the distribution is adopted.

Who It Affects

• Boat trailers and personal watercraft trailers would be subject to new annual license taxes and registration fees.
• Truck/tractor trailers and semitrailers would also pay the new fees.
• Utility trailer owners, including privately owned trailers and rental fleets, would have specific fee structures and registration options, including fleet registration for large rental fleets.
• Farm trailers used exclusively to transport farm products or the farmer's own property would be exempt from these taxes and fees.
• Volunteer rescue squads that are members of the Alabama Association of Rescue Squads would receive a share of the revenue for rescue equipment and operations (new squads become eligible after five years in good standing).
• Public programs and agencies—the Alabama Department of Transportation (for public boat ramps), the Alabama Peace Officers' Annuity and Benefit Fund, and the Department of Public Safety (district trooper posts)—would receive designated portions of the revenue.

Key Provisions

• Imposes annual license taxes and registration fees on boat trailers and personal watercraft trailers, ending the existing exemption.
• Fee amounts established: $20 for boat trailers/personal watercraft trailers; $20 for truck/tractor/semitrailers; $12 for privately owned utility trailers not used for hire; $15 for utility trailers rented or leased; with certain exemptions for farm trailers and trailers used for hire as described.
• Creates a 50% distribution to the Alabama Association of Rescue Squads, Inc., to be used for rescue equipment and operations, with new squads eligible after five years of good standing.
• Allocates 30% to the State Treasury for the construction and maintenance of 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.
• Allows fleet registration for rental utility trailers (50 or more) for up to five years, with plates and renewal rules and the ability to add trailers during the period under specified conditions.
• Provides a permanent license plate option for truck trailers, tractor trailers, and semitrailers with a $60 one-time fee; plates are non-transferable and must be surrendered on transfer with no refund.
• Prohibits displaying a permanent plate on a vehicle other than the originally registered trailer; violations are Class C misdemeanors.
• authorizes the Department of Revenue to issue rules to administer the new provisions.
• Effective date is tied to the adoption of a constitutional amendment authorizing the distribution of boat trailer fees to rescue squads.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation