§ 14-57-705. Classification of vehicles
(a) Under this subchapter, the ordinance of the governing body of a city or town may contain therein a classification of vehicles by types and the rate of tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within these classifications. (b) No such classification shall, at the […]
§ 14-57-706. Maximum tax
The maximum city or town vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
§ 14-57-707. Date due
The city or town vehicle tax shall be due and payable, without penalty, during the month of January of the calendar year following the year in which the levy is made.
§ 14-57-708. Delinquent payment
Penalty for delinquent payment of the city or town vehicle tax shall be one dollar ($1.00) per vehicle per month for each month’s delinquency.
§ 14-57-709. Vehicles acquired after July 1
(a) The owner of any vehicle first acquired or first used in the city or town after July 1 of the taxable year shall be required to pay only one-half (½) of the annual rate of the city or town vehicle tax for the remainder of the calendar year. The tax may be paid, without […]
§ 14-57-710. Payment to one municipality only
The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other city or town for the same year.
§ 14-57-711. Collection of and receipt for tax
(a) Any city or town levying a vehicle tax under the provisions of this subchapter shall designate, by ordinance, an official to collect the tax. (b) (1) The official shall use consecutively numbered receipts, printed in duplicate, to acknowledge payment of the tax. (2) Each receipt shall have printed on it: (A) The name of […]
§ 14-57-712. Disposition of proceeds
(a) All tax, interest, and penalties collected under the provisions of this subchapter shall be deposited in a separate bank account to be maintained by the city or town. From the proceeds shall be paid the cost of duplicate receipts and windshield stickers. (b) All proceeds remaining after the payment of the expenses shall be […]
§ 14-57-609. Default in payment of bonds
(a) If there is a default in the payment of the principal of, or interest on, any of the revenue bonds authorized by this subchapter, any court having jurisdiction, in any proper action, may appoint a receiver to take charge of and operate the parking meters, with power to charge and collect rates sufficient to […]
§ 14-57-610. Acceleration of maturities — Priorities
(a) The ordinance authorizing the issuance of the revenue bonds may contain provisions for the acceleration of the maturities of all unmatured bonds in the event of default in the payment of any principal or interest maturing under the bond issue, or upon failure to meet any sinking fund requirements, or in any other event […]