(a) The Legislature finds that Jefferson County has reduced the number of locations where the citizens of Jefferson County may be issued their motor vehicle registrations due to the financial difficulties of the county resulting in impediments to the citizens and to the collection of state and local taxes and fees. The Legislature further finds that there is a substantial local need to provide additional and supplemental means for the issuance of motor vehicle registrations in Jefferson County in response to a demonstrated local need in the county. The Legislature further finds that citizens often desire to register their boats at the same time that they register their motor vehicles, and therefore, citizens should be able to register their boats at the same locations where they register their motor vehicles as a matter of public convenience.

(b) In Jefferson County, the mayor of any city in the county may designate a city officer or his or her agents and employees, to issue motor vehicle registrations, to include the issuance of license plates and decals. In the case of the initial registration or change in the ownership of a motor vehicle, the designated city officer, or his or her agents or employees, may only issue a motor vehicle license plate or decal if a new Alabama title application has been completed for the applicable motor vehicle by a designated agent of the Department of Revenue. The designated city officer, or his or her agents or employees, may only issue motor vehicle registrations for a resident of the city. The designated city officer, or his or her agents or employees, shall collect the registration fees and taxes on the vehicle or boat and remit the registration fees and taxes in the same manner as the county license plate issuing official. In addition, the city license plate issuing official, or his or her agents or employees, shall collect the same issuance fees as provided for the county license plate issuing official, which fees shall be retained by the city and credited to the city general fund. In addition, the city may levy and collect an additional issuance fee as provided in subsection (c). The city shall also deduct and retain in the city general fund all commissions on the assessment and collection of ad valorem taxes in the same manner as the county license issuing official, except that the calculation of commissions for assessments and collections of taxes on motor vehicles for the General Fund of the state and the general fund of the county shall be at a rate of one percent for assessments and one percent for collections. The city shall be audited by the Department of Examiners of Public Accounts related to the issuance of motor vehicle registrations pursuant to this section. The city shall be responsible for any shortages as determined by the audit. The designated city officer shall be bonded by a bonding company authorized to do business in this state in such sums sufficient to cover the amounts set out in Section 12-13-33 for judges of probate. The bond shall be conditioned as other official bonds are conditioned and shall be approved by the mayor and the city council of the city.

(c) The city council of a city that issues motor vehicle or boat registrations, or both, pursuant to this section may levy an annual additional issuance fee, not to exceed five dollars ($5), for each motor vehicle or boat registration issued by the designated city officer, and his or her agents or employees. The annual additional fee authorized by this section shall become due at the same time the state registration fee becomes due. The annual additional fee shall not be collected more than once per vehicle during a registration year. The local issuance fee collected pursuant to this subsection shall be deposited into the general fund of the city levying the fee and shall be used for the operation of the city license plate issuing official's office.

(d) The provisions of this section are supplemental and shall not affect any existing law except as needed to implement this section.