(1) A local option flat fee for each light vehicle may be imposed within a county by the board of county commissioners by adoption of a resolution and referral to the electorate. The imposition of the local option flat fee must be approved by the majority of the electorate voting in the election.
(2) The local option flat fee is:
(a) applicable annually for light vehicles that are registered annually; and
(b) a one-time fee for light vehicles registered under 61-3-562.
(3) Fees collected under this section must be distributed as provided in 61-3-537.