3-56-125  Commercial motor vehicle fleet – Payment of wheel tax.
   (a)   (1)   The owner of a fleet shall purchase a wheel tax license for each fleet vehicle. Such license may be purchased individually per vehicle, or in accordance with the procedures of this section. For purposes of this section, “fleet” means 10 or more commercial motor vehicles under common ownership.
      (2)   No later than July 15 of each year, the owner of a fleet seeking to purchase wheel tax licenses pursuant to this section shall file a return (for purposes of this section, “annual return”) with the city clerk, in a form approved by the city clerk. The annual return shall contain the following:
      (i)   the number of commercial motor vehicles in the owner's fleet and the category of each commercial motor vehicle as listed in Section 3-56-050 of this chapter as of March 31;
      (ii)   for each category of commercial motor vehicle listed in Section 3-56-050 of this chapter, the net commercial motor vehicles added to the owner's fleet (the number of commercial motor vehicles added to the owner's fleet for any purpose less those disposed of and replaced) during the most recently completed 12-month period from April 1 to March 31;
      (iii)   the number of commercial motor vehicles in the owner's fleet disposed of and replaced during the most recently completed 12-month period from April 1 to March 31; and
      (iv)   payment of wheel tax licenses for each category of commercial motor vehicle in the owner's fleet as listed in Section 3-56-050 of this Code, calculated as follows:
         Step 1: The number of commercial motor vehicles in each category times the license fee set forth in Section 3-56-050 of this chapter for such category;
         Step 2: The number of commercial motor vehicles in each category added to the fleet since the last annual return times the license fee set forth in Section 3-56-050 of this chapter for such category;
         Step 3: The number of commercial motor vehicles replaced in the fleet since the last annual return times the transfer fee described in Section 3-56-100;
            Step 4: The sum of the results of Steps 1, 2 and 3 shall be the annual wheel tax license fee for the owner's fleet.
   The above calculation shall be made separately for each category of commercial motor vehicle in the owner's fleet as listed in Section 3-56-050 of this Code.
   The city clerk shall issue the appropriate number of wheel tax licenses, based on combining Steps 1 and 2.
   (b)   All fleet size figures included in the annual return shall be certified by an independent auditor. If a fleet owner fails or refuses to provide audited fleet size figures for any annual return period, the owner shall purchase a wheel tax license for each vehicle in the owner's fleet for which a wheel tax license is required under this chapter, at the rate set forth in Section 3-56-050 of this chapter.
   (c)   Nothing provided in this section shall prevent the comptroller and the city clerk from disputing any figure provided by a fleet owner.
   (d)   (1)   No owner of a fleet licensed pursuant to this section shall be required to display a wheel tax license emblem in or on any commercial motor vehicle that is a part of such fleet.
      (2)   Regardless of the method of purchasing a wheel tax license, no owner of a commercial motor vehicle shall be required to display a wheel tax license emblem in or on any commercial motor vehicle that:
         (i)   has a gross vehicle weight rating or gross vehicle weight of at least 10,001 pounds, whichever is greater;
         (ii)   is designed to transport more than 10 passengers including the driver; or
         (iii)   is used in transporting hazardous material pursuant to Section 5103 of Title 49 of the United States Code and transported in a quantity requiring placarding under regulations prescribed by the Secretary under Section 5103 of Title 49 of the United States Code.
      (3)   The owner of a fleet may show that a wheel tax license has been obtained for such commercial motor vehicle by presenting a receipt, issued by the office of the city clerk, showing that the owner purchased wheel tax license emblems for the owner's fleet in accordance with this section.
   (e)   Nothing in this section shall be construed to relieve the owner of a fleet from purchasing and displaying any wheel tax license emblem required under this chapter for such owner's non-commercial motor vehicles or for any commercial vehicles that are not part of the fleet licensed pursuant to this section.
   (f)   Whenever not inconsistent with the provisions of this section, or when this section is silent, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, shall apply to and supplement this section.
(Added Coun. J. 7-28-11, p. 5048, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 4-15-15, p. 106576, § 1; Amend Coun. J. 7-20-16, p. 28845, § 1)