SB374 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2015
Title: Jefferson Co., municipalities, issuance of license plates, issuance fees and commissions, retention by municipality, retroactive effect, Act 2012-196, 2012 Reg. Sess., am'd.
Summary: SB374 allows Jefferson County cities to issue motor vehicle registrations and license plates, collect and keep certain fees and commissions, add a small local fee, with retroactive effect to 2014.
What This Bill Does
Designated city officers or employees in Jefferson County may issue motor vehicle registrations and license plates for city residents. They collect the same registration fees, ad valorem taxes, and issuance fees as the county office and remit them after retaining any city-issued fees and commissions. Cities may deduct and retain commissions on ad valorem tax assessments and collections for motor vehicles, with rates of 1% for assessments and 1% for collections, deposited to the city’s general fund. The city may charge an additional annual issuance fee up to $5 per plate, funds going to the city’s general fund; the city is subject to audits and must be bonded. The act is retroactive to April 1, 2014 and clarifies provisions of prior law (remedial/curative).

Who It Affects
Residents of Jefferson County cities that elect to issue their own motor vehicle registrations and license plates, since their registration processing may occur at the city level and involve local fees and procedures.
Jefferson County cities and their license plate issuing officials, who gain authority to issue registrations, collect and retain issuance fees and commissions, may impose an extra up-to-$5 annual fee per plate, must be bonded and audited, and are responsible for shortages identified by audits.

Key Provisions
Authorizes designated city officers or employees in Jefferson County to issue motor vehicle registrations, including license plates, for city residents and to collect fees and taxes (registration fees, ad valorem taxes, issuance fees).
Cities retain issuance fees and may collect an additional city-specific issuance fee up to $5 per plate; funds go to the city general fund and are used for the operation of the city issuing office.
Cities deduct and retain commissions on the assessment and collection of ad valorem taxes for motor vehicles (1% for assessments and 1% for collections) for the city general fund; the state and county general funds use the same rates.
Cities must be audited by the Examiners of Public Accounts and bond their license plate issuing officials; they are responsible for any shortages found by the audits.
The act is retroactive to April 1, 2014 and is a remedial/curative clarification of Act 2012-196 (as amended).

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