Such tax is hereby levied at the rate of five dollars ($5.00) per motor vehicle per annum and shall take effect on and after January 1, 1971, or the soonest year thereafter if the law does not permit the taking of effect until January 1, 1972, and shall be in addition to the motor vehicle tax levied by the State.
(Ord. 1971-24. Passed 6-21-71.)