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ORDINANCE SETTING VEHICLE FEES
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Every person, firm and corporation residing in the City of Jonesboro and keeping and using wheeled vehicles of the kinds mentioned in Sec. 229, shall be subject to an annual tax as levied and imposed in said section, the said tax to become due and payable and to be collected on January 1st of each year as a privilege tax, and all moneys arising from such tax to be appropriated and used exclusively for repairing and improving the streets of the City. The City Treasurer shall place all such moneys so arising to the credit of the Street Fund as the same are paid to him.
All persons, firms or corporations maintaining offices or places of business conducted or managed by agents or representatives shall be deemed residents for the purposes of this ordinance.
The tax imposed, levied and collected shall be as follows:
On every one-seated buggy, the sum of $1.50 per annum.
On every two-seated buggy, the sum of $2.00 per annum.
On every beer wagon, $6.00 per annum.
On every closed cab or carriage, the sum of $2.00 per annum.
On every omnibus, express or delivery wagon, $5.00 per annum.
On every two-horse wagon or dray, $10.00 per annum.
On every four-house wagon to which a double team is used a part or all the time, th sum of $12.00 per annum.
On every two-wheeled cart the sum of $1.00 per annum.
On every transfer wagon the sum of $10.00 per annum.
On every hearse the sum of $6.00 per annum.
On every two-horse wagon used for private purposes and not used to deliver merchandise, the sum of $2.00 per annum.
On every vehicle not herein mentioned, and drawn or propelled by horse, mule, gasoline, steam or electricity, the sum of $5.00 per annum.
On every automobile the sum of $25.00 per annum.
On each ice wagon the sum of $10.00 per annum.
It shall be the duty of the Chief of Police annually on the first day of January each year to proceed to make the collection of taxes hereinbefore assessed and levied as a vehicle tax, and he is authorized to make collection upon any vehicle upon which the tax has not been collected at any time prior to December 31st of each year. He may authorize and deputize any member of the Police Force to aid him if he shall deem it necessary. A receipt shall be issued to each person, firm or corporation paying such tax and a stub shall be numbered consecutively, beginning at Number 1; and shall state the number and kind of vehicles, by whom paid and the date of payment; and the Chief of Police shall at each settlement with the City Treasurer show the amount collected as such tax and shall pay the same over to the City Treasurer as a Street Fund and take the Treasurer’s separate receipt for such amount. The stub of all receipt books shall be kept on file by the City Clerk and shall be open for the inspection of the public.
When any license shall be issued for a vehicle the Chief of Police shall furnish the license with a tag or label without extra cost, which shall be placed upon the vehicle in a conspicuous place, and the absence of such label or tag shall be considered prima facie evidence that the vehicle so failing to bear same is not licensed; and the removal of such tag or label by any person shall constitute a misdemeanor, and be punished by a fine of not less than One nor more than Five Dollars.
Any person, firm or corporation or agents or representatives of such, failing, refusing or neglecting to pay such vehicle tax for which such person shall be liable shall be fined in any sum not less than the amount of such taxes for which such person, firm or corporation is liable, and not exceeding double the amount of such taxes for which such firm, person or corporation is liable.
Passed and approved this 21st day November, 1904
(Ordinance as amended by Ordinance 271, December 20, 1909)