(a) This section shall apply only in Lauderdale County.
(b) In addition to all other fees and costs provided by law, a special transaction fee in an amount to be determined by the county commission, but not exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License Commissioner for all transactions transacted in his or her office excepting hunting, fishing, and driver's licenses.
(c) In addition to all other fees and costs provided by law, a special transfer fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer of a motor vehicle license tag as described in Section 40-12-261.
(d) In addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be paid to the Lauderdale County License Commissioner for any license or tax which is not paid by its due date.
(e) The transaction fee, transfer fee, and the delinquency fee shall be collected by the Lauderdale County License Commissioner for deposit in the county general fund and for appropriation for general county purposes.
Last modified: May 3, 2021