Chapter 3.20
MOTOR VEHICLE EXCISE TAX
Sections:
3.20.010 Levied.
There is levied an annual special excise tax in the amount of one percent of the fair market value of every motor vehicle owned by a resident of the city for the privilege of using the motor vehicle within the city; provided, however, in no event shall the tax on any such vehicle be less than one dollar. (Prior code § 5.95.010)