The City Council of the city may levy a tax on all motor vehicles owned or used in the city. Until the implementation date designated by the Director of Motor Vehicles under Neb. RS 23-186 the tax shall be paid to the County Treasurer of the county in which the city is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. Such taxes shall be credited by the County Treasurer to the road fund of the city. On and after the implementation date designated under Neb. RS 23-186, the tax shall be paid to the County Treasurer for credit to such road fund. Such funds shall be used by the city for constructing, resurfacing, maintaining, or improving streets, roads alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
(Neb. RS 18-1214) ('72 Code, § 1-820) (Ord. 1323, passed 12-28-89)