§ 28-111. Road and bridge maintenance service charge.

(a)

Required on licensed motor vehicles; amount; waiver. All motorized vehicles required by the state to be licensed, which are carried on the tax records of the county, shall be subject to and pay, in addition to any other licensing fees and taxes, the sum of $35.00 service charge per vehicle per annum. A waiver of the road and bridge service maintenance charge shall be granted to all owners of vehicles numbering 50 or more when the balance of the vehicles are domiciled outside of the county but licensed in the county. The service charge shall be paid on 50 vehicles or the actual number domiciled in the county, whichever is greater. The owner must prove to the county that vehicles on which the service charge is waived are domiciled in other than the county. The above described service charge shall be assessed and collected by the county auditor and treasurer as set forth below.

(b)

Assessment. The auditor is hereby directed to add a $35.00 uniform service charge per vehicle per annum to all motorized licensed vehicles subject to the taxes in the county beginning with tax notices which become due and payable on September 1, 2002, and each month thereafter. The $35.00 service charge so added shall become due and payable at the time other personal property taxes become due and payable.

(c)

Collection. The treasurer of the county is directed to collect the uniform service charge described in subsection (b) of this section at the time of collection of all other service charges and taxes due on such vehicles.

(d)

Purpose and use of funds collected. The funds collected, as described in subsection (c) of this section, shall be deposited to the general fund of the county and shall be utilized for the same purposes allowed under the laws of the state for state gasoline taxes.

(Code 1983, § 12-1; Ord. No. 99-8-9, § I, 8-2-1999; Ord. No. 2002-8-5-11, § I, 8-5-2002)