(A) Effective January 1, 2020, a county tax is hereby imposed on all motor vehicles, as defined in SDCL § 32-3-1, registered in the county at a rate not to exceed $5 per vehicle wheel. The tax shall be administered and collected by the county.
(B) The per vehicle wheel rate shall be the same for all types of motor vehicles, as defined in SDCL § 32-3-1, and the total tax may not exceed $60 per vehicle.
(Ord. 6651, passed 5-27-2003; Ord. 1908-42, passed 8-27-2019)