§ 37.22 MOTOR VEHICLE TAX.
   The governing body may levy a tax on all motor vehicles owned or used in the municipality, which tax shall be paid to the County Treasurer when the registration fees as provided in Neb. RS 60-329 to 60-339 are paid. Such taxes shall be credited by the County Treasurer to the Road Fund of the municipality. Such funds shall be used by the municipality for constructing, resurfacing, maintaining or improving streets, roads, alleys, public ways or parts thereof, for the amortization of bonded indebtedness when created for such purposes.
(1997 Code, § 1-821)
Statutory reference:
   Authority or similar provisions, see Neb. RS 18-1214