(a) Except as otherwise provided in this Code section, before any motor common or contract carrier engaged in exempt passenger intrastate commerce as provided for in subparagraph (C) of paragraph (9) of Code Section 46-1-1 shall operate any motor vehicle on or over any public highway of this state, it shall first secure a registration permit from the commissioner by making application therefor on forms supplied by the commissioner and paying a $25.00 filing fee. The application shall show the operations claimed to be exempt. A carrier's registration permit shall be valid so long as there is no change in its operating authority but may be amended to reflect any changes by application to the commissioner on a form provided by the commissioner and payment of a $5.00 filing fee.

(b) Every motor common or contract carrier operating pursuant to a certificate or permit shall annually on or before the thirty-first day of December of each calendar year, but not earlier than the preceding first day of October or, as to a vehicle put into use during the course of the year, before the vehicle is put into use, make application to the commissioner for the issuance of an annual identification and registration stamp or stamps, make application for the registration of all motor vehicles to be operated under such certificate or permit, in such manner and form as the commissioner may by rule or regulation prescribe, and shall pay to the commissioner a fee of $5.00 for the registration of each vehicle and issuance of identification and registration stamp to operate same. Each annual identification and registration stamp shall be valid for a period of 16 months extending from the first day of October of any year through the thirty-first day of January of the next succeeding year.

(c) Motor carriers operating pursuant to a certificate or permit as provided for in this article may, in lieu of other vehicle registration provisions contained in this Code section, register vehicles operated as an emergency, temporary, or trip-lease vehicle for a period not exceeding 15 days by payment to the commissioner of a fee of $8.00 for each vehicle so registered. Upon such registration, the commissioner shall issue an emergency, temporary, or trip-lease vehicle registration permit.

(d) Whenever any motor vehicle is operated on or over any public highway of this state without the motor common or contract carrier operating such vehicle first having obtained the annual registration and license or temporary vehicle registration permit provided for in this Code section, the motor common or contract carrier operating such vehicle shall be required to pay a fee of $25.00 for the late registration of such vehicle.

(e) No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature on a motor common or contract carrier, or on the equipment of a motor common or contract carrier, or on the right of a motor common or contract carrier to operate such equipment, or on any incidents of the business of a motor common or contract carrier.