In lieu of any city sales tax, there is hereby imposed an excise tax in the amount of $20 per vehicle on the sale of new and used motor vehicles as defined in this chapter by any person engaged within the city in the business of selling motor vehicles at retail. This excise tax is in addition to any excise tax imposed by the state. The excise tax shall be stated and charged separately and collected by the retailer and remitted monthly to the City Administrator. Each retail seller of motor vehicles shall complete and submit with each monthly payment of the excise tax such forms as may be required by the City Administrator. Except to the extent that they may be inconsistent herewith, all provisions of this chapter shall also apply to the motor vehicle excise tax. The motor vehicle excise tax collected each month by a retail seller of vehicles shall be remitted to the City Administrator on or before the fifteenth day of the following month.
(Ord. 19-803, passed 8-27-2019)