32-5A COUNTY WHEEL TAX
COUNTY WHEEL TAX
Imposition of tax authorized--Administration--Collection--Rate.
Publication of ordinance on imposition of tax--Content of announcement.
Deposit, use, and distribution of proceeds.
Payment by purchaser of vehicle--Dealers exempt.
Notice of tax sent to owners--Cost reimbursement.
Schedule of rates.
Prorated tax if licensed for less than twelve months.