Section 32-5A-1 - Imposition of tax authorized--Administration--Collection--Rate.
32-5A-1. Imposition of tax authorized--Administration--Collection--Rate. Any county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in § 32-3-1, registered in the county at a rate not to exceed four dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixteen dollars per vehicle.
Source: SL 1985, ch 248, § 1; SL 1994, ch 244, § 1.