(A) All vehicles that are parked within the city limits and used as residences shall be subject to the following prescribed taxation that shall be payable yearly.
(B) This tax shall be collected by the Chief of Police in the same manner as occupational license taxes are collected.
(C) This tax shall be in the amount as set by City Council per vehicle per year and shall be payable immediately after the trailer has been parked within the city limits.
(D) Any trailer that is placed or parked within the city after July 1 and before January 1 of the following year shall pay therefor the full yearly tax rate as set by City Council. Any trailer placed or parked within the city after January 1 and before July 1 shall pay therefor one half the yearly tax for the period remaining until July 1, the beginning of the tax year.
(`96 Code, § 155.02) (Ord. 1009, passed 6-28-1945; Am. Ord. 1025, passed 1-23-1947) Penalty, see § 155.99