(A) (1) Each owner of any vehicle, private or for hire, public dray, taxi, truck or other motor vehicle, resident therein within the town limits and for which a state license plate or tag is issued, shall pay an annual motor vehicle tax of $4.
(2) Ownership shall be determined annually as of January 1.
(B) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
RESIDENT THEREIN.
(a) The vehicle’s fixed and permanent situs; when the owner or operator is a resident of the town and the vehicle is garaged herein; or, if used as a common carrier or for hire, has its base of operation within the town.
(b) It shall be a rebuttable presumption, if a vehicle registered by the state’s Department of Motor Vehicles at an address within the town, that the address is the place of residence for that vehicle.
(1988 Code, § 112.01) (Ord. passed 1-1-1986) Penalty, see § 10.99