A. Required: It is unlawful for any person, firm or corporation to own or operate, or to cause or permit any of its agents or employees to use or operate a motor vehicle (car, motorcycle, motorized bicycle, recreational vehicle, van, truck or any motorized vehicle) registered by the state without paying the required village vehicle tax where:
1. The state registration shows an address within the corporate limits of the village or, in the alternative;
2. Where such motor vehicle is customarily garaged, stored or parked overnight within the corporate limits of the village and does not have affixed thereto evidence of a valid vehicle license issued by the local governmental entity where it is registered by the state.
B. Amount:
1. All households, whether single-family or multi-family or owned or rented, and corporate entities of whatever nature, located in the village, shall pay a yearly tax of twenty dollars ($20.00) covering their motor vehicle tax liability except as stated in subsections B2 and B4 of this section. The vehicle tax will be billed in one installment on the customer's sewer and water bills in the month of March each year.
2. Any households, whether single-family or multi-family or owned or rented, and corporate entities of whatever nature, located in the village, having more than two (2) vehicles, shall pay an additional yearly vehicle tax of ten dollars ($10.00) per vehicle for each vehicle in excess of two (2).
3. Subject to the provisions of subsection B4 of this section, the following reduced vehicle taxes shall apply:
a. Any household having a senior resident(s) (65 years of age or older) to whom a motor vehicle is registered shall pay a yearly vehicle tax of two dollars ($2.00) for any such vehicle, and an additional yearly vehicle tax of two dollars ($2.00) for each additional vehicle registered to such senior resident.
b. Any household or corporate entity where the residents or entity does not own a motor vehicle or regularly garage, store or park a motor vehicle overnight in the village shall not pay a yearly vehicle tax.
c. Any household or corporate entity where the residents or entity owns only one motor vehicle meeting the criteria of subsection A of this section shall pay a yearly vehicle tax equal to ten dollars ($10.00).
4. Any household or corporate entity seeking a reduced rate as specified in subsection B3 of this section shall fill out an application and provide proof sufficient to the village of their meeting the criteria for the lower vehicle tax on a yearly basis before May 1.
C. Reservation Of Right To Collect Additional Vehicle Taxes: The village's acceptance of payment under this section does not represent an accord and satisfaction of the tax liability hereunder. The village reserves the right to pursue collection of additional vehicle taxes if it determines that an insufficient amount has been paid under this section. Fees and penalties accruing for late payment of any installment of the vehicle tax or the failure to pay any installment of the vehicle tax shall be governed by section 1-9-10 of this code.
D. Vehicle Stickers: Should any household or business desire a sticker for their vehicle(s), they may obtain a village sticker at the village hall.
E. Use Of Revenues: All revenue derived from vehicle taxes, except actual cost of collection and disbursement, shall be kept in a separate fund and used for improving, repairing or maintaining the streets and other public roadways of the village. (Ord. 14-01-01, 1-8-2014)