§ 24-317. Motor vehicle privilege tax (wheel tax).

(a)

For every motor vehicle which is registered or which should be registered as required by this article, the owner thereof as defined by this article shall pay a motor vehicle privilege tax, known hereafter as the "wheel tax" or the "tax," as follows:

(1)

Class (A): Motorcycles, private, $10.00.

(2)

Class (B): Motorcycles with three wheels, used in furtherance of a commercial enterprise, $20.00.

(3)

Class (C): Passenger motor vehicles, private, $25.00.

(4)

Class (D): Motor vehicles used in furtherance of a commercial enterprise or owned by a business, $40.00.

(b)

The wheel tax shall be paid to and collected by the county clerk. The county clerk shall collect this tax at the same time he collects the state privilege tax levied upon the operation of a motor-driven vehicle over the public highways of the state. The county clerk shall deduct a fee of five percent as authorized by state law from the amount of wheel taxes collected and paid over to the county trustee.

(c)

Payment of the wheel tax shall be evidenced by a receipt, issued in duplicate by the clerk, the original of which shall be kept by the owner of the motor-driven vehicle, said payment shall be a prerequisite to the issuance of state auto tags and/or renewals by said clerk.

(d)

The wheel tax, when paid together with full, complete, and explicit performance of and compliance with all provisions of this article, by the owner, shall entitle the owner of the motor-driven vehicle for which said tax was paid to operate or allow to be operated his vehicle over the streets, roads, and highways of the county for a period of one year which shall run concurrently with the period established for the state registration fees.

(e)

In the event the wheel tax is paid to the clerk for a period of more or less than a calendar year, the tax shall be proportionate to the annual tax fixed for the vehicle and modified in no other manner, except that the proportional tax shall be rounded off to the nearest quarter of a dollar.

(Code 1992, § 20-127; Ord. No. 90, § 1, 8-5-1991)

State law reference

Fees for particular services, T.C.A. § 8-21-701(7); state registration, T.C.A. § 55-4-104; collection of taxes by county clerks, T.C.A. § 67-4-103.