The City Council does hereby levy and impose a tax in the sum of $50 per annum upon each and every motor truck of one and one-half ton or more that habitually and customarily enters the city for commercial purposes and therein discharges or unloads groceries, dry goods, hardware, lumber, fuel-oil, gasoline, coal or other commodities and goods. Any such vehicle that enters the city at least three times a year for such purposes shall be subject to this subchapter.
(1989 Code, § 70.51)