(A) There is levied a biennial motor vehicle registration tax of $100 per vehicle in addition to the biennial motor vehicle registration tax levied pursuant to AS 28.10.431, Vehicle classes 11 and 45, as such statute may be hereinafter amended, revised or replaced.
(B) The following motor vehicles are exempt only from the additional tax levied under this section:
(1) Motorcycles;
(2) Trailers; and
(3) Commercial vehicles weighing more than 12,000 pounds.
(Ord. 2016-02, passed 2-23-16)