§ 36.61 WHEEL TAX.
   (A)   Beginning January 1, 1999, and until further amended by ordinance, all of the following six classes of motor vehicles, registered in the county, shall be subject to an annual wheel tax as set out in the following schedule, to be paid with the registration of said motor vehicles.
Motor Vehicle Classification
Annual Wheel Tax
Motor Vehicle Classification
Annual Wheel Tax
Buses
$20
Recreational vehicles
$20
Semitrailers
$20
Tractors
$20
Trailers
   (Hvy. 12,000 plus)
$20
   (Lt. under 12,000)
$5
Trucks
$20
 
   (B)   As provided by I.C. 6-3.5-5-4, the following motor vehicles are exempt from the annual wheel tax:
      (1)   Vehicles owned by the state;
      (2)   Vehicles owned by a state agency of the state;
      (3)   Vehicles owned by a political subdivision of the state;
      (4)   Vehicles subject to the annual license excise surtax imposed under I.C. 6-3.5-4; and
      (5)   A bus owned and operated by a religious or non-profit youth organization and used to haul persons to religious services or for the benefit of their members.
(CC Ord. 1997-4, passed 6-16-1997; CC Ord. 1998-12A, passed 6-2-1998)