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(A) In addition to other taxes, there is hereby levied a special resident motor vehicle tax in the amount of $20 on each and every resident motor vehicle in the city.
(B) The tax so levied will be collected along with other ad valorem property taxes of the city by the County Tax Collector.
(C) Only resident vehicles exempt from ad valorem taxation by reason of governmental or other legal exemption will be exempt from this levy. No vehicle required to be listed for taxation is exempt.
(`86 Code, § 13-1) (Ord. 81-11-1, passed 12-10-81; Am. Ord. 89-3-1, passed 3-28-89; Am. Ord. 08-07-01, passed 7-8-08)