A. Motor Vehicles. Every person exclusively conducting, managing or carrying on the business of renting the use of any motor propelled vehicle for the transportation of persons, to be driven by the person hiring or renting the same, at rates per mile, per trip, per hour, per day, per week, or per month, and such vehicle is routed under the direction of the person hiring the same, shall pay a business tax of ten dollars per year for each such vehicle.
B. Trucks. Every person exclusively conducting, managing or carrying on the business of renting the use of any truck or motor propelled vehicle for the transportation of materials, commodities or products, or the transportation of any other object, to be driven by the person hiring the same at rates per mile, per trip, per hour, per day, per week or per month, and the truck or vehicle is routed under the direction of the person hiring the same, shall pay a business tax of ten dollars per year for such truck.
C. Trailers. Every person exclusively conducting, managing or carrying on the business of renting the use of trailers designed to be attached to motor propelled vehicles shall pay a business tax of five dollars per year for each such trailer.
D. Election of Gross Receipts Tax. Every person subject to the business tax provisions of this section may, at his option, elect to be taxed under Section 4.06.020, classification "A," based on gross receipts that are derived from or attributable to activities engaged in within the city. (Ord. 2141 § 13, 1977: Ord. 2063 § 2 (part), 1975).