(A) All motor vehicles that display current license plates and reside within the town for more than a total of 14 days in any calendar year shall be registered with the town in accordance with this chapter, and the owner thereof shall pay to the town a tax of $5 for each vehicle so registered.
(B) (1) Upon registration of a vehicle in accordance with division (A) above, the town shall issue to the person registering the same an appropriately numbered plate, sticker or other identifying device.
(2) Upon satisfactory evidence that the device has been lost or destroyed, and payment of a fee of $.50, the town shall issue to the person who has registered the vehicle a duplicate thereof.
(1981 Code, § 6-39) Penalty, see § 72.99