(a) The County Commission of Perry County, in addition to all other charges, costs, taxes, or fees levied on the issuance of all motor vehicles, manufactured homes, mobile homes, and tractor trailers of any nature, may levy a fee of up to ten dollars ($10) per license plate or decal. The county commission may also levy a user fee of up to five dollars ($5) for each license plate or decal issued for all watercraft not more than 16 feet in length and a user fee of up to ten dollars ($10) for any watercraft more than 16 feet in length. The collection of this fee may be levied on April 1, 1998, and continuing, and shall apply to any motor vehicle, manufactured home, mobile home, tractor trailer, or watercraft subject to registration or transfer of ownership.
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(b) All funds received from the fees authorized by this section shall be placed in a special fund in the county treasury to be called the debt reduction fund. All funds deposited in the debt reduction fund shall be used to reduce any general fund debt of the county.
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