(A) There shall be established, levied, and imposed upon all persons, firms, and corporations owning or leasing mobile homes in the city, a license tax on each mobile home in the sum of $45 per year.
(B) The license fee hereby fixed, levied, and imposed is for the purpose of having all mobile homes owned or leased by residents, persons, firms, or corporations which have mobile homes situated within the city registered each calendar year for the purpose of supervisory regulation over these mobile homes.
(‘71 Code, § 110.13(A), (B)) (Ord. 40-72, passed 3-22-72; Am. Ord. 81-1-1, passed l-28-81)