§ 4-104. Tax imposed on farm trucks.
There is hereby levied an initial registration tax of one and one-quarter percent (1.25%) of the purchase price or factory delivered price on every farm truck, or truck-tractor used for farm purposes. All vehicles purchased for Ten Thousand Dollars ($10,000.00) or below will be assessed a flat rate of One Hundred Twenty-Five Dollars ($125.00) for initial registration. There is hereby levied an annual registration renewal tax on every pick-up truck, or truck-tractor owned and operated by one or more farmers and used primarily for farm use, but not for commercial or industrial purposes according to the manufacturer’s rated carrying capacity, and year of registration in this or any other jurisdiction according to the table of tax rates as follows:
|
If the carrying capacity in tons is |
||||
|
Greater than:* |
0.0 |
1.0 |
2.0 |
3.0 |
|
But less than:* |
1.0 |
2.0 |
3.0 |
– |
|
YEAR |
$ |
$ |
$ |
$ |
|
1st |
14.00 |
19.00 |
34.00 |
54.00 |
|
2nd |
12.00 |
16.00 |
28.00 |
44.00 |
|
3rd |
11.00 |
14.00 |
21.00 |
36.00 |
|
4th |
10.00 |
12.00 |
20.00 |
30.00 |
|
5th |
10.00 |
10.00 |
17.00 |
25.00 |
|
6th |
10.00 |
10.00 |
14.00 |
21.00 |
|
7th |
10.00 |
10.00 |
12.00 |
17.00 |
|
Over 7 |
10.00 |
10.00 |
10.00 |
10.00 |
*In the event a vehicle is rated 1.0, 2.0, or 3.0 tons, the higher rate shall apply.
ONCA 06-10, eff. Sept. 29, 2006; ONCA 23-52, eff. Apr. 24, 2023.